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Moneter : Jurnal Akuntansi dan Keuangan

moneter
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Published by Universitas Bina Sarana Informatika

ISSN : 23552700 EISSN : 25500139 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. Redaksi menerima naskah berupa artikel, hasil penelitian atau karya ilmiah yang belum pernah dipublikasikan sebelumnya pada media-media lainnya melalui laman http://ejournal.bsi.ac.id/ejurnal/index.php/moneter. Jurnal Moneter kali ini dapat memenuhi khasanah ilmu pengetahuan di bidang akuntansi dan manajemen pajak bagi civitas akademika Fakultas Ekonomi dan Bisnis, Universitas BSI serta masyarakat pada umumnya.

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Articles 10 Documents

Search results for , issue "Vol 3, No 1 (2016): April 2016" : 10 Documents clear

PENGARUH PELAYANAN KOPERASI SIMPAN PINJAM DALAM MENINGKATKAN PRODUKTIVITAS USAHA KECIL PASAR BECEK DI KABUPATEN TIGARAKSA PROPINSI BANTEN Nurhadi Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

The economy is structured as a joint venture based on the principle of kinship. with the globalization launched by the government following the signing of free trade, the fate of any co-faced with anxiety onslaught of foreign products. Like a "willing umbrella before it rains", then the cooperative as the cornerstone of Indonesia's economy should continue to be develop in Teru consisten in order to meet ideals. Variables used include small business productivity variable (Y) service cooperatives (X1) savings and loans (X2) at the Tigaraksa.located at Tenjo Kingdom market tangerang warehouse, Banten. Tigaraksa 0.889 correlation of 0.889 means that there is influence between the services credit unions in improving the productivity of the small business market muddy in Banten province Tigaraksa district is strong enough and the direction (because the result is positive), the direction means that if the service is high, the savings and credit cooperatives improving the productivity of small businesses market in Banten province Tigaraksa district is also high. The correlation between the two variables are significant because significant numbers of 0.000 <0,05.cost number R Square (r2) of 0791 that number can be used to observe the effect of service of credit unions in improving the productivity of small businesses wet market in Banten province Tigaraksa district (determinant coefficient ). The figures are intentions that influence credit unions in the service of improving the productivity of small businesses wet market in Banten province Tigaraksa district is 99.23%and the rest is inffuence by other variable of 0,77% . Keyword: cooperative, service, credit

PENGELOLAAN PEMBIAYAAN KEUANGAN DAN PEMBERIAN KREDIT DALAM PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH DI INDONESIA Ratiyah Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

UKM currently a priority in the planning stages of development under the supervision of the Ministry of Industry and Trade, and the Ministry of Cooperatives and UKM considering most people more perperan in UKM compared to large businesses. Status of UKM is currently well placed to lift the economy of the people, especially in the era of the MEA, the independence of UKM expected to be achieved in the future so that the development of the people's economy is expected to increase people's income, employment opportunities, and prosperity of the society as a whole. Development of Micro, Small and Medium Enterprises (UMKM) are usually accompanied with capital requirements. In these conditions usually UKM can’t develop its business further, due to lack of funds. Hence the importance of capital lending institutions to play a role, as well as put through mentoring. Facilitate access to capital sources will solve the problem of the company's capital needs. The data used are secondary data from Bank Indonesia, BPS and the Ministry of Cooperatives and UKM in the form of monthly data for 2 years ie 2011 and 2012 (time series). Once the data is collected, the data were analyzed using multiple regression method with SPSS version 18.00. Simultaneously we can conclude cost factors such as inflation and interest rates negatively affect asset growth of UKM, while crediting positive effect of increasing the assets of UKM. While in general, these studies have significant influence 0:01, because Fsig value is 0.000, less than the real level. Keywords: Financing Finance, Credit, and Micro Small And Medium Enterprises

EFEKTIVITAS RASIO PERPUTARAN PIUTANG DITINJAU DARI PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA PT. AMIRA Amin Setio Lestiningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v3i1.1047

Company's main goal in running the operations of the company is to get the optimal profit. Profit optimal one of which can be done by credit sales, although one would incur losses due to the amount of accounts receivable bad debts. To overcome these problems, can be done by making effective system of internal control over accounts receivable so as to avoid embezzlement and waste of trade accounts receivable. PT AMIRA is a trading company that implemented a system of internal controls to trade accounts receivable. Based on the results of the discussion can be seen for 3 consecutive periods, in 2014 the company has implemented internal control over accounts receivable trade quite effectively that the company's turnover ratio of 50 times the average number of days of collection of receivables 7 days. When compared with two previous periods, the company has made improvements so that the percentage of bad debts can be minimized. Keywords: Internal Control System, Accounts Receivable Turnover Ratio, Total Average Day Collection of Accounts Receivable

ANALISIS PERBANDINGAN RASIO RETURN ON ASSETS PADA BANK BJB DAN BANK BUKOPIN Sofyan Marwansyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

The bank's financial statements show the financial condition of banks overall. Based on the report can be calculated a number of financial ratios which is commonly used as the basis of assessment the health of banks and assessment of bank performance. Financial ratios that can be used as the analysis is profitability ratio. methods of data collection are observation, interviews and documentation. The data used is secondary data from the consolidated balance sheet, consolidated statements and reports asset quality of BJB bank and Bukopin Bank. The purpose of the research are to determine homogeneity of variance and analyze differences in profitability ratio of BJB bank and Bukopin bank period 2010 to 2014 by using ratio analysis ROA, BOPO and NIM and data analysis techniques used homogeneity of variance test and independent samples t-test. The results showed that variance of ROA BJB bank and Bukopin bank have equal variances with calculated F value of 1,274 and P-value of 0,289 and thereis differences mean of the ROA significant with t value of 4,614> 2,306 Keywords : Financial ratio, Profitability ratio, ROA

PERANAN RASIO LIKUIDITAS, SOLVABILITAS, RENTABILITAS TERHADAP KINERJA KEUANGAN PADA K.I.A TOUR & TRAVEL JAKARTA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Economic development so quickly make the public more critical thinking to follow the development of the information economy. The information economy is the most appropriate use of financial information. The financial statements present the financial position and performance of the company in generating profits. The aim is to give an overview of weakness and financial capability, from year to year, which is to determine the level of liquidity, solvency, profitability, business stability, and the level of risk or the health of a company. For investors it will look at the ratio of the use of the most appropriate to the analysis to be performed. If these ratios do not represent the purpose of the analysis will he do then the ratio will not be used, because the financial concept known as the flexibility, meaning that the formula or various forms of formulas to be adapted to the cases studied. So to assess the financial condition and performance of companies can use ratio is a comparison of the figures contained in the financial statement items. Based on the research results, the company's profit decreased and increased from year to year. The profits to be the absolute size of the company's financial performance or not. Therefore, it is necessary and important to be analyzed by using the ratio of liquidity, solvency, and profitability to measure the performance of the company in order to obtain more accurate results. Keywords: Liquidity, Solvency, Profitability, Financial Performance

ANALISA PENERAPAN CONTROL SELF ASSESSMENT SEBAGAI APLIKASI PENGENDALIAN INTERN PADA PT. ABC INSURANCE Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

In order to meet the needs of the development of the internal auditing profession, one of the efforts is to hold the Control Self Assessment (CSA) to any existing processes in the unit. the unit in good company branch or head office. CSA is carried out for business purposes in a wider scale include profit maximization, repair the product or process, etc. Errors arising from the implementation could be negligence of the PIC related but also due to a lack of oversight double of the relevant parties. When the process is carried out a re-examination has been carried out, the error that occurred can be detected early and can be done endorsement or changes on the same day. This simple analysis using the percentage comparison between the results of the audit report to the regional level of risk that exist and conformity with CSA used to view the Internal Control Applications With the Approach CSA. Description and analysis that has been discussed previously, it can be concluded as follows : 1. Can be applied and useful to identify the risks that have been or will happen, 2. Internal auditors as fasiliasator very helpful in the process of applying. 3. Errors above apart due to negligence of the PIC related but also due to a lack of oversight double of the relevant parties. 4. Spread and the large number of control causing no bias control allows all tested by internal and external audits, thereby Control Self Assessmen into the solution. keywords: Internal auditing, Control self assessment, Dual control

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN BUMN PERIODE 2010 – 2015 Fazhar Sumantri; Susanti Susanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

BUMN bank is a groups the most influential banks in the Indonesian banking industry. fourth the BUMN Bank namely BRI, Mandiri, BNI, and BTN successively is the largest bank number one, two, four, and Six of a total of 118 banks in Indonesia. The purpose of this study was to analyze the comparisons financial performance BUMN banking consisting of PT Bank Rakyat Indonesia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk and PT Bank Tabungan Negara Tbk period 2010 - 2015 using financial ratios. This research is using secondary data, namely in the form of annual financial statements of companies banking BUMN listed on the Indonesia Stock Exchange period 2010 - 2015. Based on the financial performance analyzed include four ratios as measured, this is EPS, PER, PBV and DER, seen that the financial performance PT Bank Rakyat Indonesia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk are very dominating and better when compared with PT Bank Tabungan Negara Tbk Testing were performed using One-Way ANOVA test in partially seen that there are differences in the average financial performance of the four companies based EPS, PBV and DER. Whereas in simultaneous, Statistical test results in this study shows the difference in financial performance between the four companies. This result indicates that the portfolio formation that consists of four types of shares will delivers optimal yield considering the fourth these stocks have a different characteristic views of its financial performance. Keywords : Financial Performance, EPS, PER, PBV and DER.

DAMPAK LOAN TO DEPOSITE RATIO TERHADAP PROFITABILITAS (Studi Kasus Pada PT. Bank XYZ Banten) Ellyta Muchtar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

The function of the bank as a financial intermediary which means collecting funds from the public and channel them back to the community in the form of loans. Sources of funds used to finance the loan portfolio is derived from third party funds, the amount of loan interest income will be followed by the amount of interest expense paid to the customer. Objective Research to determine whether there is significant influence and how much influence the Loan to Deposit Ratio to the Bank's profitability as measured by Return on Assets. The method used is a causal research conducted quantitatively with the data available on the website perusahaan.Data analyzed with quantitative approach, namely the correlation analysis and multiple linear regression analysis were processed by SPSS16.0 software. Samples are one of the commercial banks in Banten, West Java which financial data is taken from the financial statements that have been published through the website of the bank concerned. The results obtained by the analysis and data processing value LDR variable correlation with significance 0.182 meaning> than 5% so that it can be concluded between the LDR there is no connection with the bank's profitability. Interpretation of the correlation coefficient value, value - 0524 showed the level of the trade-offs between LDR with bank profitability. Rated R Square 0275 means indicates that LDR capabilities in explaining the level of bank profitability amounted to 27.5% The results of this study showed that the increase in bank lending to the public is not matched by an increase in profitability of the acquired bank. Key words : Loan To Deposite Ratio (LDR), Profitabilitas, ROA

PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PT. PT SHINDENGEN INDONESIA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Sales is the main thing in the company, because the main source of income comes from the sale. This study aimed to determine the effect of the cost of production to sales at PT. Shindengen Indonesia. This study used quantitative analysis techniques, which are becoming variable x is a variable y, while production costs are the result of the sale. Data in the form of time series data is data production costs and sales results from January 2013 to December 2015.Penulis using correlation analysis, regression and determination, and the data were processed using SPSS version 21. The results showed that there is a very strong relationship of 0.998 between production costs with sales and coefficient of determination shows R Square of 99.6% where the results of sales at PT Shindengen Indonesia affected by the cost of production amounted to 99.6%, remaining at 0.4% influenced by other variables that are not analyzed in this study. Based on hypothesis testing by t test obtained t count> t table (87 945> 2.032), then Ho is rejected, it means that there are significant effect between production costs with sales results. To suppress the increase in production costs as a result of failure cost PT Shindengen Indonesia should provide guidance to employees to keep concentration at work and always adhere to the intruction work or work instructions so as to reduce production costs and profits can be increased. Key words: Costs of production, sales

ANALISA AKUNTANSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DAN JUAL BELI DI PERBANKAN SYARIAH Indria Widyastuti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Banking functions are as mediation institutions in finance or liaison between the parties that the excess funds (surplus funds) with those who loss of funds(deficit fund) because bank collects funds fromthe public (finance) and provide funding (financial) to those in need. Islamic banks collected funds distributed based onthe patterns of distribution of funds is justified in Islamic principles. Financing based on Sharia Principles is to provide cash to who loss of funds and must to return the money after a certain period of time in exchange or for the results. Financing on business activities or other activities stated in accordance with Sharia financing among other things based on the principle of profit sharing, which profit sharing principle is accompanied by equity, the principle of sale and purchase and capital goods financing with the principle of the lease without selection or by selection of the transfer of ownership of goods hired. Islamic banksfund distributioncan be done throughthe followingthreepatterns: the principle ofsale and purchase financingwhich includesfinancing with principles Murabaha, Salam, IstishnaandIjarah. The next principle is lossingprofitsharefinancingprinciplescoveringof Mudaraba financingandMusharaka financing. The otherfinancingprinciplescoveringHawalah, RahnandQardh. In this study analyzed the principle used in financing by Islamic. Transaction financing in the form of profit sharing are Mudaraba and Musharaka. Transaction financing in the form of sale & purchase are Murabaha, Salam and Istishna. Financing in the form of leasing is Ijarah Keywords : financing, profit sharing, Islamic banks.

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

Phone
-

Journal Mail Official
kartika.kkj@bsi.ac.id

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA