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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.

Arjuna Subject : -

Articles 11 Documents

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Search results for , issue "Vol 6, No 2 (2019): Oktober 2019" : 11 Documents clear

Evaluasi Penerapan Tata Kelola Bank Pada PT BPR Eka Bumi Artha Wangsit Supeno; Vina Islami
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Tata kelola perusahaan dalam hal ini Bank Perkreditan Rakyat atau BPR merupakan sebuah kewajiban yang harus dilaksanakan secara berkelanjutan. Sejumlah BPR ditutup operasionalnya disebabkan mengalami permasalahan dalam tata kelola. Semakin meningkatnya volume usaha BPR maka semakin meningkat pula risiko yang dihadapi, sehingga mendorong kebutuhan terhadap penerapan tata kelola oleh BPR. Dengan memperhatikan pada permasalahan BPR serta dalam rangka untuk menciptakan industri BPR yang sehat dan kuat, serta meningkatkan kinerja Bank Perkreditan Rakyat, melindungi pemangku kepentingan, dan meningkatkan kepatuhan terhadap peraturan perundang-undangan, serta nilai-nilai etika yang berlaku umum pada Perbankan, Bank Perkreditan Rakyat perlu segera menerapkan tata kelola. Otoritas Jasa Keuangan sebagai regulator pada tahun 2015 telah menerbitkan Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat. Obyek penelitian penerapan tata kelola sesuai Peraturan Otoritas Jasa Keuangan adalah PT Bank Perkreditan Rakyat Eka Bumi Artha. Metode penelitian dilakukan secara kualitatif dengan bersumber dari Laporan Tata Kelola PT Bank Perkreditan Rakyat Eka Bumi Artha pada tahun 2018 yang telah dipublikasikan. Hasil penelitian menunjukkan PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan Tata Kelola Perusahaan yang Baik, dengan menerapkan prinsip-prinsip keterbukaan, akuntabilitas, pertanggung jawaban, independensi, dan kewajaran. Dari hasil evaluasi yang dilakukan secara keseluruhan berdasarkan data tata kelola tahun 2018, PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan tata kelola sesuai Pasal 2 Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat.Kata Kunci: Evaluasi, Penerapan, Tata Kelola Perusahaan yang BaikAbstract -The application of good governance of the Rural Bank or BPR banks is an obligation that must be implemented on an ongoing basis. A number of BPR closed operations due to experiencing problems in governance. The increase in the business volume of BPR is increasing the risks involved, thereby encouraging the need for the implementation of governance by BPR. With respect to the issue of the BPR and in order to create a healthy and robust BPR industry, and improve the performance of BPR, protect stakeholders, and improve compliance with legislation, as well as of ethical values that are generally applicable to banking. BPR as a bank financial institution need to implement governance immediately. Financial Services Authority as a regulator in the year 2015 has issued regulation of the Financial Services Authority No. 4/POJK. 03/2015 concerning the implementation of governance for the Rural Bank. The research object for implementing governance in accordance with the Financial Services Authority regulation is BPR Eka Bumi Artha. The research method was done qualitatively with the source of the report on BPR governance of Eka Bumi Artha in 2018 that has been published. The results showed BPR Eka Bumi Artha has implemented the good word, by applying the principles of transparency, accountability, responsibility, Independence , and fairness. From the results of the evaluation as a whole based on the data governance in 2018, BPR Eka Bumi Artha has carried out the governance pursuant to Article 2 regulation of the Financial Services Authority No. 4/POJK. 03/2015 concerning the implementation of governance for the Rural Bank. Keywords: Evaluation, Application, Good Corporate Governance

Lemahnya Pengendalian Internal Berdamapak Terjadi Mark Up Biaya Pengawalan PT ALRSY Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Internal audit can be interpreted as an audit and assessment activity in a company as a whole, which aims to help all levels of management in carrying out their responsibilities effectively through the provision of useful advice to improve performance at each level of management. The method of this research is a qualitative approach. To ensure the independence, objectivity and quality of the process, an internal auditor is needed as a facilitator in the process which will also independently report the results to the company's management and also as a basis for control. As a logistics company, companies often receive orders to ship items for project needs such as heavy equipment, spare parts, etc., to ensure that there are no disturbances on the road, the company usually requests police escort services. From the police there is no official tariff to be paid because of its assistance. Because there is no official tariff, it causes irregularities in practice. This study analyzes the weaknesses that occur due to a lack of internal controls. . From the description and analysis discussed earlier, conclusions can be taken that must be considered to avoid the occurrence of fraud cases again is the nature of prudence (overconfidence in colleagues, communication systems that have not been effective, low honesty, integrity and loyalty of employees). Keywords: Internal Control.Internal Auditing,Fraud

Pengaruh Tingkat Persediaan Terhadap Rentabilitas Ekonomi Pada PT Sepatu Bata, Tbk Popon Rabia Adawia; Ayu Azizah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

This study examines the effect of inventory levels on economic rentability at PT Sepatu Bata Tbk. Referring to two variables, namely economic rentability as the dependent variable / dependent variable (x) and inventory level as independent variables / independent variables (y). The purpose of this research is to find out whether or not there is a positive and significant influence between inventory level rotation, economic profitability at PT Sepatu Bata Tbk, and to find out how much influence the inventory level has on economic rentability. The research method used in carrying out this research is an associative research method which aims to determine the influence of the two variables studied. This study uses simple linear regression data analysis techniques, while for the hypothesis test statistical tests are carried out with the T test. For the regression equation obtained is Y = 18.72 - 0.23X. This study concludes that the inventory does not significantly influence the economic rentability of PT Sepatu Bata Tbk. These results can be seen from tcount of -1.585 and ttable of 2.015, which means that tcount is smaller than ttable. While the influence of inventory variables on economic rentability is 33.4% while the remaining 66.6% is influenced by other variables outside of this study. Keywords: Inventory, economic rentability, profitability.

Studi Pustaka tentang Perkembangan Teknologi dan Peningkatan Kepatuhan Pajak: Apakah Berbanding Lurus? Arif Farida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Tujuan dalam penelitian ini adalah untuk mengetahui perubahan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya dengan adanya peningkatan pelayanan Direktorat Jendral Pajak(DJP) melalui pemanfaatan perkembangan teknologi. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatifdengan pendekatan studi pustaka. Jumlah pustaka yang digunakan adalah 6 artikel yang membahas tentang perkembangan teknologi dan kepatuhan pajak. Perkembangan teknologi yang dimaksud adalah sistem e-filling, e-registration, e-billing, e-payment, serta e-SPT. Hasil penelitian ini menunjukan bahwa kemajuan teknologi yang dimanfaatkan oleh Direktorat Jendral Pajak (DJP) telah memberikan pengaruh positif untuk peningkatan kepatuhan pajak. Aplikasi yang disediakan terbukti telah memberikan peningkatan kepatuhan wajib pajak, supaya lebih efisien dan on time dimanapun dan kapanpun.

Analisis Jumlah Wajib Pajak Pph OP Yang Tidak Menyampaikan SPT Dengan Penerimaan Pajak Pada KPP Pratama Jakarta Duren Sawit Suleman, Dede
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Personal income tax is one of the potential tax receipts in this study which will provide a percentage picture of taxpayers who do not submit SPT with the percentage of Op tax PPh revenue. it was found that the number of taxpayers who did not submit annual tax returns decreased in 2017 to only 9.4% of the taxpayers who did not submit tax returns, which meant that the public began to realize their SPT every year. tax that turns out to be known that every year there is an increase in 2017 compared to 2016 experiencing an increase of 72% and the largest revenue occurred in 2017 amounting to 89% of the set target.

Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk) Dian Indah Sari; Slamet Maryoso
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance

Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016 Novira Sartika; Adrian Irnanda Pratama
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

Strategi Satuan Pengawas Internal untuk Meminimalisasi Temuan (Studi kasus pada Perguruan Tinggi Keagamaan Islam Negeri A) Helti Nur Aisyiah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

This study aims to find out how the internal auditor (SPI) in Islamic College (PTKIN) A works. This research chose SPI PTKIN A due to the achievement of SPI PTKIN A which succeeded in obtaining zero findings on examination object in 2016 previously audited by SPI. Based on the research result, SPI PTKIN A has initiated the concept of pre-audit, current-audit, and post-audit on every activity contained in the working plan and budget of the ministry and institution (RKAKL) of fiscal year 2016. With these three concepts make SPI successfully suppress fraud and minimize the findings.Keywords: audit, internal control unit, fraud, findings

Pengaruh Pajak Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada BPRD Provinsi DKI Jakarta Dedi Suharyadi; Rini Martiwi; Eulin Karlina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Motor vehicle tax is still the second largest contributor in regional tax revenue after the Transfer of Motor Vehicle Title Fee (BBN-KB) in the DKI Jakarta area. Therefore PKB needs to be optimized because of its large contribution to tax revenue, given the increasingly rapid growth of motorized vehicles in DKI Jakarta. The purpose of this study was to determine how the influence of Motor Vehicle Tax Against Regional Tax Revenue in BPRD DKI Jakarta. The method used in this study is a quantitative method with a simple linear regression statistical analysis. The results showed that there was a significant influence between motor vehicle tax with local tax revenue of 0,933 or 93,3% while the remaining 0,067 or 6,7% explained other independent variables not included in this study. Based on the correlation test shows a very strong relationship between motor vehicle tax with local taxes of 0,966. Positive correlation shows that if the motor vehicle tax revenue gets bigger then the local tax revenue will increase. The formed regression equation is Ŷ = 2,266 + 0,841X1 illustrated that Constants (a) = 2,266 show constant values, where if the variable Motor Vehicle Tax (X1) equals zero (0) then the Local Tax (Ŷ) = 2,266. Motor Vehicle Tax (X1) regression coefficient of 0,841 means that if other independent variables have a fixed value and the Motor Vehicle Tax has increased by 1% then the Regional Tax (Y) will have an increase of 0,841. Keywords: Motor Vehicle Tax, Local Tax.

ANALISA PERANCANGAN SISTEM INFORMASI AKUNTANSI EVENT ORGANIZER DENGAN APLIKASI ACCURATE VERSI 5 (Studi Kasus: PT. Inti Nuansa Ciptavisi) Mari Rahmawati; Annissa Martriani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Abstract – Perkembangan ilmu dan teknologi sekarang ini mampu mempengaruhi kehidupan manusia khususnya bagi perusahan. Untuk mendapatkan hasil kerja yang lebih baik dan optimal, perusahaan-perusahaan memanfaatkan teknologi ini dengan mengembangkan sistem yang telah ada yaitu mengadakan perubahan sistem manual menjadi sistem modern. PT. Inti Nuansa Ciptavisi (INC Production) adalah perusahaan jasa yang bergerak di bidang event organizer. Dalam pembuatan laporan keuangan masih menggunakan cara manual yang membutuhkan ketelitian dan waktu yang sangat lama, sehingga transaksi yang dilakukan sering mendapatkan masalah atau kekeliruan yang menyebabkan transaksi tidak tepat waktu atau terlambat. Accurate versi 5 merupakan aplikasi akuntansi yang memberikan solusi terbaik memecahkan permasalahan-permasalahan yang ada, aplikasi ini dapat membantu proses pekerjaan akuntansi supaya menjadi lebih cepat dan tepat. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, Accurate versi 5

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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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Kota adm. jakarta barat,

Dki jakarta

INDONESIA