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Moneter : Jurnal Akuntansi dan Keuangan
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 14 Documents
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Search results for , issue "Vol 8, No 1 (2021): April 2021" : 14 Documents clear
Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System Eka Dyah Setyaningsih; Mugi Harsono
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9882

Abstract

Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly
The Influence of Company Size and Debt to Asset Ratio on Return On Assets Shahfira, Dwi; Hasanuh, Nanu
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.8807

Abstract

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.
Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN Diana Tambunan; Sugeng Wahyudi; Harjum Muharam
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.10344

Abstract

An organization will conduct a merger strategy with companies that have strong technology to overcome the challenges of industrial transformation 4.0. In 2018 Bank BTPN merged with SMBCI with the hope of strengthening banking technology so that it could serve customers of various segments with various services throughout Indonesia.This research is a case study conducted at Bank BTPN which contributes to prove whether with merger, Bank BTPN's financial performance has improved. The method used is ratio analysis by comparing the financial performance of Bank BTPN before merger and after merger and the data obtained from the 2019 Annual Report and published financial statement 2020. The results showed that the merger strategy made Bank BTPN able to use assets, funding, and technology owned by SCMBI in innovating the digital banking business of Jenius banking products, BTPN Wow! and other banking products so that the post merger of Bank BTPN's financial performance has increased rapidly both in terms of assets to be the ninth largest in Indonesia, as well as 41% increase in net profit to Rp 2.9 trillion in 2019. This research proposes the concept of business model where merged bank should take five actions: 1) Innovation Business Digital Bangking, (2) Expansion of Customer Segmentation, (3) Diversification of Products/Market, (4) Quality of Human Resources, (5)Corporate Governance. 
Financial Technology (Fintech) Dalam Inklusi Keuangan Nasional di Masa Pandemi Covid-19 Ratnawaty Marginingsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9903

Abstract

Abstrak  - Pandemi Covid-19 berdampak pada perlambatan ekonomi nasional, Financial Technology (Fintech) memiliki potensi mengambil peran dalam upaya pemulihan ekonomi. Dampak pandemi covid-19 yang semakin meluas sektor Financial Technology (Fintech) memiliki peran penting untuk meningkatkan inklusi finansial dan kesejahteraan masyarakat.  Metode penelitian yang digunakan untuk penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan keberadaan Financial Technology (Fintech) memiliki dampak positif dimasa pandemi covid-19. Kontribusi Fintech telah banyak membantu masyarakat yang masih belum terlayani lembaga keuangan formal dalam melakukan transaksi keuangan sesuai dengan kebutuhannya. Pemulihan ekonomi nasional dan peningkatan penerimaan negara dimasa pandemi dapat dilakukan dengan dukungan penguatan regulasi terhadap pertumbuhan Fintech yang inklusif dan berkesinambungan yang memiliki potensi sebagai faktor pemicu lompatan yang sangat besar bagi industri pembayaran layanan keuangan digital. Kata Kunci: Financial Technology, Inklusi Keuangan, Ekonomi Nasional  Abstract - The Covid-19 pandemic has an impact on the national economic slowdown, Financial Technology (Fintech) has the potential to play a role in economic recovery efforts. The impact of the Covid-19 pandemic which is increasingly widespread in the Financial Technology (Fintech) sector has an important role to play in increasing financial inclusion and public welfare. The research method used for this writing is a qualitative descriptive analysis technique. The research results show that the existence of Financial Technology (Fintech) has a positive impact during the Covid-19 pandemic. Fintech's contribution has helped many people who are still not served by formal financial institutions in carrying out financial transactions according to their needs. National economic recovery and increased state revenue during the pandemic can be carried out with the support of strengthening regulations for inclusive and sustainable Fintech growth which has the potential to trigger a huge leap for the digital financial service payment industry. Keywords: Financial Technology, Financial Inclusion, National Economy
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERIODE 2014-2018 Mira Kristy Simatupang
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.8974

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh perputaran piutang dan perputaran kas terhadap profitabilitas. Penelitian ini dilakukan pada lima periode dan 10 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian ini menggunakan tiga variabel yaitu perputaran piutang, perputaran kas dan profitabilitas. Metode analisis yang dilakukan dalam penelitian ini adalah pendekatan deskriptif dan verifikatif. Analisis regresi linier berganda, koefisien determinasi. Uji asumsi klasik; uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi. Pengujian Hipotetesis; pengujian secara parsial dan pengujian secara silmutan dengan menggunakan  SPPSS statistics 20. Hasil menunjukkan secara parsial perputaran piutang berpengaruh positif terhadap profitabilitas (ROA) dan perputaran kas berpengaruh negatif terhadap profitabilitas (ROA). Dan secara silmutan menunjukkan bahwa perputaran piutang dan perputaran kas berpengaruh signifikan terhadap profitabilitas (ROA)
Pendekatan Motivasi Intrinsik dan Ekstrinsik dalam Mengukur Penggunaan Layanan Mobile Payment (Studi Kasus Pada Pengguna LinkAja di Kota Denpasar) Permana, Gusi Putu Lestara; Hiu, Victor; Paramartha, I Gusti Ngurah Darma
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9948

Abstract

Abstract - The purpose of this study was to measure the interest in using LinkAja m-payment services in Denpasar and measured by adopting a modified and adapted technology acceptance model or TAM theory by adding extrinsic motivation, namely perceived enjoyment. This study took a population of all LinkAJa mobile payment users in the city of Denpasar, which then reduced the entire population using incidental sampling and obtained a research sample of 95 samples whose data were collected using a questionnaire, then the data that had been obtained were analyzed by partial least. square through SmartPLS 3. After analyzing this research, it manifests that the addition of intrinsic and extrinsic constructs is able to predict the interest in using the LinkAja mobile payment application in Denpasar City.
Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Hendra Lesmana; wati erawati; Husni Mubarok; Ery Suryanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9077

Abstract

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.
Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah dan Pengaruhnya Terhadap Return on Asset Hanif Artafani Biasmara; Pande Made Rahayu Srijayanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9977

Abstract

Abstrak  - Pada tahun 2020, telah ditetapkan pelaksanaan merger antara tiga Bank Umum Syariah yang merupakan anak perusahaan dari Bank Badan Usaha Milik Negara (BUMN). Dimana ketiga bank tersebut adalah PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, dan PT Bank BNI Syariah. Penelitian ini dilakukan untuk mengukur kinerja keuangan ketiga bank tersebut sebelum dilakukannya merger dan pengaruhnya terhadap Return on Asset (ROA). Dalam penelitian ini, kinerja keuangan akan diukur dengan variabel Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Biaya Operasional dan Pendapatan Operasional (BOPO), dan persentase pertumbuhan Dana Pihak Ketiga (DPK). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan keuangan tahunan dari masing-masing bank dengan periode tahun 2015-2019. Dimana data diolah dan dianalisis dengan menggunakan Regresi Linear Data Panel melalui perangkat lunak Stata 16. Kinerja ketiga Bank Umum Syariah sebelum dimerger menunjukkan hasil yang baik. Selama lima tahun terakhir CAR dan NPF memiliki kinerja yang memuaskan. FDR dan BOPO berada sedikit melenceng dari batas minimum ataupun maksimum. Berikutnya, pertumbuhan DPK rata-rata sebesar 15, 89333%. Seluruh variabel kinerja bank tersebut setelah dilakukan pengolahan data, menunjukkan bahwa variabel CAR, FDR, NPF, BOPO, dan pertumbuhan DPK bersama-sama memiliki pengaruh signifikan terhadap ROA. Sedangkan secara parsial, CAR, NPF, dan pertumbuhan DPK tidak memiliki pengaruh signifikan terhadap ROA. Tetapi FDR dan BOPO memiliki pengaruh signifikan terhadap ROA. Dimana melalui penelitian ini diharapkan dapat menjadi pertimbangan bagi PT Bank Syariah Indonesia Tbk dalam upaya memperoleh kinerja yang baik dan pertumbuhan profitabilitas yang tinggiKata Kunci: CAR, FDR, NPF, BOPO, Pertumbuhan DPK, ROA, Bank Umum Syariah Abstract - In 2020, the implementation of a merger between three Islamic Commercial Banks which are subsidiaries of the State-Owned Enterprise (BUMN) Bank has been determined. Where the three banks are PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, and PT Bank BNI Syariah. This research was conducted to measure the financial performance of the three banks before the merger, and their effect on Return on Assets (ROA). In this study, financial performance will be measured by the variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Operational Costs and Operating Income (OEOI), and the percentage growth in Third Party Funds (TPF).The data used in this study is secondary data obtained through the annual financial reports of each bank for the period 2015-2019. Where the data is processed and analyzed using Linear Data Panel regression through Stata 16. The performance of the three Islamic Commercial Banks before the merger showed good results. Over the last five years, CAR and NPF have performed satisfactorily. FDR and BOPO have slightly deviated from the minimum or maximum limits. Next, the growth in deposits was an average of 15.89333%. All of these bank performance variables, after data processing, show that the variables CAR, FDR, NPF, OEOI, and TPF growth together have a significant effect on ROA. Meanwhile, partially, CAR, NPF, and TPF growth have not a significant effect on ROA. However, FDR and BOPO have a significant effect on ROA. Where through this research it is hoped that in the future it can be a consideration for PT Bank Syariah Indonesia, Tbk to obtain good performance and high profitability growth.Keywords: CAR, FDR, NPF, OEOI, TPF Growth, ROA, Islamic Commercial Banks
Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi Neni Nur'aeni; Gusganda Suria Manda
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9151

Abstract

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.
Analisis Rasio Efektivitas PAD Terhadap Kinerja Keuangan Daerah Kota Jakarta periode 2015-2019 Arya Putra Supriyadi; Fandi Ahmad
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9423

Abstract

Abstract - Currently, every organization seeks to maintain performance in order to win the competition, and find out the progress of the organization can be seen by paying attention to financial performance, this study tries to examine and assess the financial performance of the Jakarta City Government for the 2015-2019 budget period by utilizing the results of the review of the Original Income ratio. Regions (PAD), as well as the effectiveness ratio of PAD in the report regarding the realization contained in the Regional Budget (APBD) of the Regional Government of the City of Jakarta. By utilizing a data source in the form of a Budget Realization Report for the 2015-2019 budget period which is based on the Regional Government Financial Report (LKPD) of the Jakarta City Government. This study uses a mixed-method approach technique, namely the researcher tries to analyze financial data to further attempt to describe the existing findings. From the research results, it is known that the calculation of the effectiveness ratio is by dividing the amount of realization of PAD compared to the target PAD set based on the real potential in the region, or in other words, the effectiveness ratio of PAD is obtained by making a comparison between real revenue in PAD to achieve PAD ). From data processing, it is known that the percentage of effectiveness of PAD in the City of Jakarta for the 2015-2019 budget year has reached an average level of achievement of 95.4% of the determined amount or it can be said that it has reached the category of effective criteria.

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