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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 255 Documents

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PENGARUH PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA CENGKARENG seno sudarmono Hadi; Riovaldy Thewil Bindura
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

The role of taxes for the state is very important considering one of the sources of state cash receipts. The government's policy to increase state¬¬¬ revenues through the tax is the implementation of tax amnesty. The method used to examine the influence of tax amnesty on tax revenue at KPP Pratama Jakarta Cengkareng are observation, interview, and literature study with quantitative analysis that was analysis method using statistical analysis, with tax amnesty’s revenue as independent variable (X ) And tax revenue as the dependent variable (Y). The result showed that the correlation value was 0.791 with the probability of 0.011 which means the independent and the dependent variable has a strong and significant relationship. While the contribution of tax amnesty revenue on tax revenue in accordance with the determination test is 0.626 or 62.6%. Result of t test also show tcount 3,422 and ttabel 2,364 which mean X variable influence to Y variable significantly. The result of the regression is Y = 238.347 + 0.980 X, the constant a = 238.347 can be interpreted if tax amnesty revenue (X) is zero (0), then the tax revenue (Y) is 238.347. The value of coefficient b = 0.980 can be interpreted if every increase of tax amnesty acceptance (X) is one (1), then the level of tax revenue (Y) will increase 0,980.

ANALISIS PENGARUH FAKTOR BAURAN PEMASARAN JASA TERHADAP KEPUASAN NASABAH (Studi Kasus BNI Syariah Kantor Cabang Cinere) Bisri Bisri; Herlin widasiwi setianingrum
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

This study aims to analyze the influence of marketing mix (Product, Price / Interest, Promotion, Place, Person / Officer bank, Physical Facility, and Service process) simultaneously and partially to customer satisfaction. Sampling method is using convenience sampling method. The data analyzing by multiple regression method. The results is the marketing mix influence simultaneously to customer satisfaction. Marketing mix partially effect on Customer satisfaction is only influenced by promotion variable and service process variable with t value 2,514> t table 1,984 and service process variable obtained t arithmetic 2,331> t table 1,984. Keywords: Marketing mix, costumer satisfaction and multiple regression Keywords: Marketing mix, multiple regression and customer satisfaction.

Pro - Kontra Kebijakan Tax Amnesty terhadap Kepatuhan Wajib Pajak di Indonesia Noya Yukari Siregar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Tax amnesty program in Indonesia is expected to increase the number of Taxpayers, then revenue from the tax increasing. However, the application of tax amnesty in Indonesia still raises the pros and cons. Tax amnesty program is not the first time applied in Indonesia, in previous years the implemented of tax amnesty program is considered failed because of lack of information disclosure so that taxpayers are reluctant to report assets owned. If the tax amnesty program is still applied in Indonesia, it is expected to not only remove taxpayer's right to tax but also increase taxpayer compliance in paying its obligation, so that it can increase tax revenue in the future. This research is done by literature study, and then analyzed by referring to the constitution, mass media, electronic media, etc. and also supported by library study related to tax amnesty.

Pemanfaatan Perangkat Lunak Akuntansi untuk Menghasilkan Laporan Keuangan pada PT. PNM ULaMM PTPM Pontianak Sarwani Sarwani; Nurfia Oktaviani Syamsiah; Fara Dina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Long time-consuming reporting is an issue that always arises on conventional transaction data processing. Especially in accounting systems that have output more than one type of report. In addition, the pressure of work often makes an accountant become less concentration that can lead to mistakes in journalizing, posting to create reports. For that done a qualitative research with case study method of financial data at PT. PNM ULaMM PTPM Pontianak with the aim to verify the reliability of an accounting software with the advantage of time efficiency. The results can be seen that accounting software (Accounting Information System) is able to process data transactions quickly, precisely and accurately and generate relevant reports. Key Word: Accounting Information System, Zahir Accounting, PT. PNM

ANALISIS PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE XIAOMI REDMI 3S Sunarto Sunarto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Abstract- Consumers are the important element in consumer behavior, then in an attempt to market a product, a sales manager should analyze, study, and understand the consumer behavior of prospective consumer,then it will take point of view of consumer is obtained and it can reevaluate and respond the needs rapidly. Therefore, consumer needs which underlie consumer behavior should be understand completely. The purpose of this research is to find out the influence of consumer behaviors which consist of cultural, social, personal, and psychological both simultaneously and partially to the consumer behavior in purchasing handphone Xiaomi Redmi 3S. The populations are 100 consumers who purchase handphone Xiaomi Redmi 3S on Jalan Bintara Raya, Bekasi. The analysis technique is using the multiple regression analysis.The result of simulataneous examination show that cultural, social, personal and psychological factors have significant influence to the consumer decision in purchasing handphone Xiaomi Redmi 3S with the enormity of influence is 81,4 % which reflects the relationship among these variables to the consumer decision in purchasing handphone Xiaomi Redmi 3S is firm. Where as the result of partial examination shows that all variables which are selected as research model each of them has positive and significant influence to the consumer decision in purchasing handphone Xiaomi Redmi 3S. Keywords: Consumer Behavior, Purchasing Decision, Consumer Decision

AKUNTANSI PERHITUNGAN HARGA POKOK PENJUALAN DENGAN METODE PESANAN UNTUK MENENTUKAN HARGA JUAL Indria Widyastuti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Penelitian bertujuan untuk mengetahui pelaksanaan perhitungan harga pokok penjualan pada PT.Seoul Precision Metal dalam rangka menentukan harga jual berdasarkan pesanan. Metode penelitian yang digunakan adalah metode deskriptif berdasarkan data kuantitatif yaitu penulis mengadakan penelitian langsung untuk mendapatkan informasi kemudian mengumpulkan data-data yang sesuai dengan keadaan sebenarnya, menggambarkan hasil observasi dan menganalisa data-data yang diperoleh dari PT.Seoul Precision Metal. Setelah melakukan analisis dan pembahasan masalah, penulis mendapatkan kesimpulan bahwa perhitungan harga pokok penjualan untuk menentukan harga jual berdasarkan pesanan pada PT.Seoul Precision Metal sudah berjalan cukup baik.

Analisis Promosi Terhadap Tingkat Pelayanan Kasir Supermarket Ramayana Cikupa Tangerang Nurhadi, Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Strategi-strategi yang dilakukan ramayana adalah sebuah komitmen untuk mencukupi kebutuhan dikecamatan cikupa dalam wilayah kabupaten tangerang walaupun kompetitor bersaing antara satu sama lain penulis berpendapat tangerag adalah daerah industri berbagai macam investasi terutama tekstil dan garmen bertebaran dari sektor home industri sampai level industri banyak ditemukan didaerah tangerang khususnya kabupaten tangerang tigaraksa. tindakan untuk memperhatikan keinginan pelanggan serta fokus dalam menciptakan kepuasan konsumen. Atensi tersebut dapat diwujudkan dengan berbagai cara, mencermati karakter konsumen yang datang, memahami kepentingan dan kebutuhan pelanggan, serta mampu memberikan nasihat kepada pelanggan jika diperlukan.Penelitian ini menggunakan metode penelitian distribusi poison Populasi penelitian disebarkan sebanyak 160 secara acak sehingga yang valid secara statistik yaitu sebesar 8 kali pelayanan yang dilakukan oleh karyawan ramayana cikupa Tangerang.Probabilitas menunjukan kisaran 19,981 hal ini probabilitas dalam teori peluang konsumen terlayani dalam satu menit sebesar 19,981 atau 20% peluang terus berulang dalam pelayana dengan standar eror probabilitas sebesar 145.9,probabilitas dalam estimas menunjukan kisaran 0,782 hal ini berarti probabilitas untuk tidak seorang pun konsumen terlayani dalam satu menit adalah 0,782 atau kisaran 0,7%, dengan standar eror probabilitas sebesar 0,412, jika probabilitas > 0,05 maka Ho diterima Probabilitas < 0,05 maka Ho ditolak. nilai signifikansi sebesar 0,907 > 0,05 maka Ha diterima dari beberapa promosi dan pemasaran ada perbedaan, dengan nilai chi square adalah 3,057 dibandingan tabel chi square dengan σ -= 0,0 5% maka didapat tabel 11,070 dengan chi square hitung > chi square tabel 11,070 > 3,057 maka Ho ditolak, jadi ada perbedaan yang nyata (signifikan) antara promosi, marketing dan pelayanan. Kata kunci : ritel, promosi, pelayanan, pemasaran, pelanggan

LANGKAH PENTING GENERASI MILLENNIAL MENUJU KEBEBASAN FINANSIAL MELALUI INVESTASI andreas rudiwantoro
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Abstract - Millennial generation are the genera-tion who are acquainted enough with the development of information technology. These generations has some characteristics i.e. creative, confidence and connected. Therefore, having the development of information technology today, this generation makes it as their life-style.However, some risks may become a hindrance for this generation if they focus too much on the development of information technology itself. In addition, they will automatically become aware of an adequate financial management. Thus, it is very essential for this generation to invest at a very younger age. It is to help them prepare for the future of financial freedom.Mutual funds and stocks are products of financial industry which can be a choice to invest for a couple of reasons. First, both of the products do not need such big financial capital to start off. Second, this can easily be done online. Investment should indeed be run with discipline, as well as by using idle funds that are allocated from the total of monthly incomeKeywords: Millennials Generation, Investment, Mutual Funds and Stocks. Abstrak – Generasi millenial adalah generasi yang cukup melek terhadap perkembangan teknologi info-rmasi. Generasi ini memiliki karakter creative, confidence dan connected. Kemajuan teknologi informasi menjadi gaya hidup mereka.Namun ada risiko yang menghadang bila generasi tersebut terlalu fokus terhadap perkembangan teknologi informasi, dan tidak memperdulikan mengenai pengelolaan keuangan yang memadai. Sangatlah perlu menyadarkan generasi millenial untuk berinvestasi sedini mungkin. Menyiapkan masa depan menuju kebebasan finansial. Reksadana dan saham adalah produk industri keuangan yang dapat dijadikan pilihan untuk berin-vestasi. Pertama karena ke dua produk tersebut tidak membutuhkan modal besar untuk memulainya. Kedua, Investasi reksadana dan saham, dapat dilakukan secara online. Investasi harus dijalankan secara berkelanjutan dengan mengunakan dana menganggur yang telah dialokasikan sebelumnya.Kata Kunci: Generasi Millenial, Investasi, Reksadana Dan Saham.

Analisis Depresiasi Aktiva Tetap Metode Garis Lurus dan Jumlah Angka Tahun PT Adira Dinamika Dian Indah Sari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Abstract - This study aim to analiyze the calculation of depreciation expenses using the straight line method and year number method at PT Adira Dinamika Multi Finance Tbk. This study uses three types ot data collection namely the study of literature namely obtaining data though literature sources, like a book which support the theoretical foundation of fixed asset and writing content. Non behavior observation namely obtaining data through observation of financial statements, published by Ardhi Karya (Persero) tbk during 2015. The conclution is that the d expenses of fixed asset using the straight line method will give the same depreciation burden every year. 2) the calculation of depreciation expenses of fixed asset using year numbermethod will give depreciation burden decreased annualy.Keywords : Depreciation, Fixed Asset, Straight Line, Number of Years.

ANALISIS KINERJA KEUANGAN DENGAN METODE ALTMAN Z-SCORE PADA PT ACE HARDWARE INDONESIA Tbk Suteja, I Gede Novian
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

This research purpose is to determine the development of business at PT. Ace Hardware Indonesia, Tbk by looking at secondary data in the form of financial statements from 2011 to 2015. The technique that used in this research is using the method of Altman Z-Score where if the value of Z more than 2,99 is classified as a healthy company. If the value of Z less than 1,81 is classified as a unhealthy company. If the value of Z between 1,81 to 2,99 is classified as a company in the gray area or vulnerable area. From the results of research that has been conducted from 2011 to 2015 based on the financial statements note that PT. Ace Hardware Indonesia, Tbk always has value of Z more than 2,99 which means that the company is not experiencing financial difficulties or in other words the company can be classified as a healthy company.

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

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

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA