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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 12 Documents

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Search results for , issue "Vol 4, No 1 (2017): April 2017" : 12 Documents clear

ANALISIS NPL DAN LDR TERHADAP ROA PADA PT BANK MANDIRI Tbk, PT BANK NASIONAL INDONESIA Tbk DAN PT BANK RAKYAT INDONESIA Tbk hartanti hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

The financial statements can be used to measure the financial performance of banks, financial statements can be calculated financial ratios that may be considered in making a decision. The objective of this study was to determine the relationship and influence simultaneously or partially NPL, LDR and ROA at three banks, namely PT Persero. Bank Mandiri Tbk, the National Bank and Bank Rakyat Indonesia Tbk Indonesia Tbk. The data used in the financial statements of the 1st quarter of 2011- the third quarter of 2015 before the bank obtained a loan from Bank of China. The research method using quantitative analysis method to analyze the relationship and the influence of dependent and independent variables either simultaneously or partially. As for the independent variable in this study NPL (X1), LDR (X2) and ROA Dependent Variable (Y). The data were processed using SPSS Version 20. In this study using multiple linear regression analysis. The results showed no significance relationship between the NPL (x1) and ROA (Y) and the relationship is weak and negative; no significance relationship between LDR (x2) and ROA (Y) and the relationship is weak and positive (unidirectional); NPL (x1), LDR (x2) together affect significantly the ROA (Y); Partially NPL (x1) negative effect on ROA (Y); While LDR (x2) has no effect on ROA (Y). should be further enhanced both in terms of its financial performance and LDRnya NPL and control over the invested assets that do not arise problem loans. Key words : NPL; LDR; ROA

ANALISA RASIO LAPORAN KEUANGAN UNTUK MENENTUKAN TINGKAT KESEHATAN BANK PADA KANTOR CABANG PEMBANTU BANK BCA Widyastuti, Indria; Frismadani, Endri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Penelitian yang dilakukan bertujuan untuk mengetahui tata cara perhitungan analisa laporan keuangan dan bagaimana melakukan analisa tingkat kesehatan Bank pada salah satu Kantor Cabang Pembantu (KCP) Bank BCA wilayah Karawang. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif yaitu penulis mengadakan penelitian langsung untuk mendapatkan informasi kemudian mengumpulkan data-data kuantitatif yang diperlukan untuk menghasilkan suatu kesimpulan. Setelah melakukan analisis dan pembahasan masalah, penulis mendapatkan kesimpulan bahwa tingkat kesehatan KCP Bank BCA tersebut secara keseluruhan tergolong sehat meskipun dari komponen LDR tergolong tidak sehat. Tingkat kesehatan bank ditinjau dari aspek risk profile, earnings, dan capital untuk periode tahun 2015 bisa dikategorikan sehat sehingga dinilai sangat mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya tercermin dari peringkat faktor-faktor penilaian antara lain profil risiko, rentabilitas, dan permodalan secara umum sangat baik. Sekalipun dikategorikan sehat, KCP Bank BCA tersebut perlu untuk memperhatikan aspek kredit yang mempengaruhi hasil perhitungan rasio LDR. Karena dari penelitian yang dilakukan, hasil perhitungan rasio menunjukan angka yang dikategorikan dalam peringkat komposit 5 atau tidak sehat

Analisis Dampak Kebijakan Loan To Deposit Ratio (Ldr) Terhadap Perubahan Tingkat Pengembalian Modal (Roe) slamet heri winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Measurement of health of a financial institution (bank) can be determined on several factors, including the level of liquidity and profitability. By knowing the liquidity and profitability, we can find out if a bank is still able to function as an institution intermediaris in meeting the funding needs for the community. In order to produce optimum gain level, naturally required optimal management of the funds between deposits and borrowed funds are reflected in the Loan to Deposit Ratio (LDR). Optimal management of the funds is expected to produce significant changes on the return obtained (profit) which looks at the value of Return On Equity (ROE). LDR is a measure of how much the bank's ability to refinance withdrawals and ROE is a profitability performance comparison results net profit after tax with their own capital. This study aims to analyze the impact, influence and relationships of policy Loan to Deposit Ratio (LDR) to changes in return on equity (ROE) in PT Bank Tabungan Negara (Persero) Tbk . The data used are secondary data obtained through the analysis of financial statements for the period 2004-2013. The results showed Based on hypothesis testing using correlation that produce numbers -0.890. For the calculation of the coefficient of determination obtained a value of 0.792. ROE can be explained by this equation model at 79.2%, while the remaining 20.8% is influenced by other factors. While the results of the calculation of the amount of 75.716 constant regression equation and regression coefficient of X by -0.598

Penerimaan Tarif Parkir Dampaknya Terhadap Net Income PT SPI Area Graha Rekso Jakarta muchtar, ellyta
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Abstract. Revenue from the activity or activities of a company said revenue and earnings from the company related to the company's net profit. PT SPI is a company engaged in the service area management parkir.Purpose this study to determine the revenue impact parking rates on net income of the company. The research data used is secondary data, the existing data on the income statement of PT SPI from the period 2011 to 2015. The research method used is quantitative descriptive data processing using SPSS data processing applications. The results showed that acceptance parking rates take effect or influence on the company's net income amounted to 97% (R square 0.97) with significant 0.002. 0.002 meaning <0,005. The regression equation established in the researh is Y = -0.709 + 1,014X + e . So that can concluded that this study has proven where the acceptance of the company's activities that have been carried out in the form of income parking rates have a relationship with the net profit or net income of the company. Keyword: Parking rate revenue , Net Income

Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa (studi kasus pelayanan pada nasabah baru dalam kependudukan suket dari catatan sipil) Nurhadi Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Abstrakbentuk pelayanan, baik dalam bentuk barang publik maupun jasa publik yang pada prinsipnya menjadi tanggung jawab dan dilaksanakan oleh instansi pemerintahan dipusat, di daerah, dan di lingkungan Badan Usaha Milik Negara atau Badan Usaha Milik Daerah, dalam upaya pemenuhan kebutuhan masyarakat maupun dalam rangka pelaksanaan ketentuan peraturan perundang-undang.pengambilan sampel semua populasi digunakan sebagai sampel sensus sebesar 30 responden, mengunakan skala pengukuran skala interval artinya menunjukan jarak antara satu data dengan data yang lainnya analisis statistiknya uji t dan uji korelasi dan regresi ganda multiple regresion test.perhitungan diperoleh angka korelasi antara Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa sebesar 0.353 korelasi sebesar 0.57 artinya Pengaruh pelayanan dan produk jasa secara simultan terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa cukup kuat dan searah (karena hasilnya positif), searah artinya jika Pengaruh pelayanan dan produk jasa tinggi maka komitmen penerimaan nasabah pada Bank BRI tigaraksa juga tinggi. Korelasi kedua variabel bersifat signifikan karena angka signifikan sebesar 0,000 < 0,05.Besarnya angka R Square (r2) sebesar 0.124 angka tersebut dapat digunakan untuk melihat antara Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa (koefisien determinan). Angka tersebut mempunyai maksud bahwa sebesar 124 % dan sisanya dipengaruhi variabel lain sebesar 24% .koefisien didapat dalam persamaan Regresi Y = 29.792+ -0,091 + 0,236 + e, uji hipotesis F hitung = 3,653, dibandingkan dengan F tabel yang menggunakan taraf kesalahan 5% diperoleh nilai F tabel = 2,042 jadi F hitung > F tabel (3,653 > 2.042), maka Ho ditolak dan Ha diterima, artinya tidak ada Pengaruh pelayanan dan ada pengaruh produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa kata kunci: pelayanan, produk, jasa, Bank, nasabahabstrackThe form of services, whether in the form of public goods or public services which in principle become the responsibility and implemented by government agencies centered, in the region, and within the State-Owned Enterprises or Regional Government Enterprises, in an effort to meet the needs of the community and in the implementation of provisions Legislation. Sampling of all populations used as a census sample of 30 respondents, using scale scale interval scale means showing distance between one data with other data t test statistical analysis and multiple correlation test and multiple regression test regression. Calculation obtained correlation rate between Influence of service and product of service to customer acceptance commitment at Bank BRI tigaraksa equal to 0353 correlation of 0.57 mean Influence of service and product of service simultan to commitment of customer acceptance at Bank BRI tigaraksa strong enough and direction (because result of positive), Meaning that if the influence of service and service products is high then the commitment of customer acceptance at Bank BRI tigaraksa also high. The correlation of both variables is significant because of the significant number of 0,000 <0,05. The large number of R Square (r2) of 0124 numbers can be used to see the influence of service and service products on customer acceptance commitment at Bank BRI tigaraksa (determinant coefficient). This number has the meaning that 124% and the rest is influenced by other variables of 24%. Coefficient obtained in the regression equation Y = 29.792 + -0.091 + 0.236 + e, hypothesis test F arithmetic = 3.653, compared with F table using 5% The value of F table = 2.042 so F arithmetic> F table (3.653> 2.042), Then Ho is rejected and Ha accepted, meaning there is no effect of service and there is influence of service products to customer acceptance commitment at Bank BRI tigaraksa. Keywords: services, products, services, Banks, customers

ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA MEMINIMALKAN PPN TERHUTANG PADA CV. MIKITA COOKIES Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

To implement the savings tax obligations and the tax burden, the company can implement tax planning. Tax planning is legal or process attempts to manipulate, organize business and the transaction so that the tax payer is a tax debt in an amount of at least but still within the scope of the provisions of the taxation laws in force. This study aims to identify and analyze the impact of tax planning in an effort to minimize the value-added tax payable on CV. Mikita Cookies. Based document of VAT in 2014, CV. Mikita Cookies transact with suppliers who have registered themselves as PKP or not PKP, so that not all purchases issuing tax invoices, it affects the calculation of VAT. Of the various ways of tax planning VAT, in this study, the authors apply the optimization of crediting of input tax. From the discussion, it can be seen that the document in 2014, VAT owed to be paid is Rp. 212 046 749, -, with total purchases of PKP Rp. 10,917,702,280 and the total purchase Non PKP Rp. 810 189 115, After the VAT tax planning with patterns of maximizing tax creditable input VAT payable then the resulting total of Rp. 131 027 838, -. Assumed in 2014 that CV. Mikita Cookies only deal with PKP, so that on every purchase of goods / services CV. Mikita Cookies get a tax invoice

Analisa Rasio Likuiditas Laporan Keuangan Pada Adira Dinamika Multi Finance Tbk Dian Indah Sari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

The purpose of this study was to determine and identify the liquidity ratios that affect ability Adira Dinamika Multi Finance Tbk to meet the financial obligations associated with parties outside the company or creditors. In this study, the authors use three different types of data collection methods, namely the literature study (library research), non observation of behavior in the form of observational methods of financial statements issued by Adira Dinamika Multi Finance Tbk during the period 2014 and 2015 and the methods of deduction. Based on the calculation above it can be concluded as follows: Current Ratio or Current Ratio in 2015 increased by 2% from 2014. Quick Ratio or Acid Test Ratio in 2015 increased by 2% compared to the quick ratio in 2014. Cash ratio or Cash ratio in 2015 increased by 0.85 times compared to 2014. Cash Turn Over or ratio Cash Turn Over 2015 increased by 1.15 times compared to 2014. Benefits from the calculation of the liquidity ratio for Adira Dinamika Multi Finance Tbk, as a tool planning ahead, especially with regard to cash planning and debt as well as a trigger for the management to improve their performance.Keywords : Ratio Analysis, Financial Statements, Liquidity

KEBIJAKAN MONETER DAN PENGARUHNYA TERHADAP PEREKONOMIAN INDONESIA SECARA GLOBAL seno sudarmono Hadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Abstract – Indonesia's economic growth is so rapid at the end of this end result in the inflation rate. As happened in the last six years was recorded inflation increases quite dramatically from the year 2009 of 2.78 to 5.50 in the year 2014, despite declines in terjad flktuasi rising inflation. Inflation is the impact of terjadnya increase perekonmian growing on a country by increasing the economic growth of trading activities or buying and selling increased as the supply increases of businesses or producers resulting in an increase of more than buyers or consumers to shop, resulting in price increases of some good product ata goods market services. One way to anticipate the growing inflationary policy, the government is supposed to do parties with Binga rate policy in this regard should be made the monetary authorities in Indonesia, Bank Indonesia. With interest rate policy is expected minimal rate of inflation can be prevented to a lower level so that people can enjoy the products at a more affordable price so that the prosperity of the people can be achieved. Keywords: Interest Rates, Inflation, Economic Growth

ANALISIS CURRENT RATIO TERHADAP DEBT TO ASSET RATIO PADA PERUSAHAAN PROPERTY DAN REAL ESTATE sofyan marwansyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Each company generally has the financial statements as a form of management of the operational activities for a specific period. After the financial statements are prepared based on the relevant data, and performed with the correct accounting procedures, it will show the condition of the company's financial statements sebenarnya.Agar more meaningful and understandable to stakeholders then need to do the financial analysis. Financial statement analysis is performed to measure and determine sajauh where the performance of a company at the moment. In this final project research is interested to analyze some of the commonly used ratio is the ratio of liquidity and solvency. This study aims to determine whether the liquidity ratio effect on solvency ratios simultaneously and partially. Independent variables used in this study is the current ratio (X) and the dependent variable is the debt to asset ratio (Y) .Rancangan research is hypothesis testing, with a sample of 20 property and real estate company listed on the Indonesia Stock Exchange year period 2010 to 2012. the data were processed using linear regression analysis using SPSS version 21. Based on the analysis performed on each - each variable, it can be concluded that the current ratio and debt to asset ratio has a relationship being and in the opposite direction to the value of R obtained by -0439. debt to asset ratio is influenced by the current ratio amounted to 19.2% the remaining 80.8% is influenced by other factors. regression line formed dalah Y = 0512-0042 X.

"TAX AMNESTY" UPAYA PEMERINTAH MENINGKATKAN KEPATUHAN WAJIB PAJAK andreas rudiwantoro
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

AbstactIn the Tax Amnesty Constitution, it is confirmed that tax amnesty is an act of abolition towards outstanding taxes debt, which will not be fined for taxation administration and convicted of crime in the taxation field by unveiling wealth which has not been reported (either declared or repatriated) in the annual tax report (SPT) of the previous year and paying retribution as have been regulated in the particular constitution.The government as the authorities put a serious attention towards the success of this tax amnesty policy, which is hoped to give a positive impact towards national economy and development. Various socializations, counselings, seminars, and discussions have been held in the entire nation to support this policy. Tax amnesty has positive goals, which in short term, this will generate additional income from the retribution funds paid by taxpayers who join this program, and for the following years, this policy will create obedience of the taxpayers in paying their outstanding taxes.Keywords: tax amnesty, compensation, declaration, repatriation, taxpayers and compplience of taxpayers. Abstrak Dalam UU Pengampunan Pajak atau Tax Amnesty ditegaskan bahwa pengampunan pajak adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana dibidang perpajakan dengan cara mengungkapkan harta yang belum disampaikan (deklarasi dan repatriasi) dalam laporan SPT tahun sebelumnya dan membayar uang tebusan sesuai yang diatur dalam UU tersebut.Pemerintah selaku pemegang kekuasaan menaruh perhatian cukup serius terhadap kesuksesan kebijakan tax amnesty / pengampunan pajak yang diharapkan dapat berdampak positif terhadap perekonomian dan pembangunan nasional. Kegiatan sosialisasi, penyuluhan, seminar dan diskusi telah dilakukan diseluruh pelosok negeri. Pengampunan pajak atau tax amnesti memiliki tujuan positif dimana dalam jangka pendek akan menghasilkan tambahan penerimaan negara dari uang tebusan yang dibayarkan wajib pajak yang mengikuti program pengampunan pajak dan untuk tahun tahun kedepan akan menciptakan kepatuhan wajib pajak dalam membayar pajak terhutangnya. Kata kunci: Pengampunan pajak, uang tebusan, deklarasi, repatriasi, wajib pajak dan kepatuhan wajib pajak.

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Home Page

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Contact Name Agus Junaidi

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Location Kota adm. jakarta barat, Dki jakarta INDONESIA

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

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

Editorial Address
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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA