Moneter : Jurnal Akuntansi dan Keuangan
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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255 Documents
<![CDATA[Kontribusi Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Bogor ]]>
<![CDATA[Dede Suleman]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v5i2.3675
<![CDATA[one of the local taxes is the acquisition of land and building rights (BPHTB) which is a component of revenue in regional revenue. in this case usually the amount of its target acquisition has been calculated every year. but there could be a difference between the number of targets and receipts each year in because many factors here the authors compare the target and acceptance and ontribusinya to the regional income in bogor district 2012-2016. The effectiveness of this tax revenue is an assessment of the performance of the Department of Revenue (Dipenda) kabupateb Bogor. Tax revenue has been called effective if acceptance in accordance with the potential that has been determined BPHTB effectiveness in 2014 amounted to 131.72% and in 2015 of 114.46% decreased from 2014 and in 2016 of 124.60% increased from 2015. and can be concluded in 2014 is the year where the effectiveness of BPHTB is the largest in the number of percentage, but in terms of the largest revenue in 2016. BPTHB contribution to Local Revenue in 2014 amounted to 7.59%, while in 2015 at 6.05% and can be categorized in terms of percentage contribution has decreased but in terms of revenue increased from 2014. And in the year contribution of BPHTB 2016 amounted to 8.45% and can be said the largest since 2014 both in terms of percentage and in terms of revenue, but in 2016 PAD decreased revenue from the year 2015.]]>
<![CDATA[Analisis Pemungutan Dan Pemotongan Atas Pajak Penghasilan Final Dan Tidak Final Bendahara Pengeluaran Kementerian ]]>
<![CDATA[Dinar Riftiasari]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v5i2.4163
<![CDATA[Tax is a contribution collected by the state from the central government and regional governments based on the Law, the cutting and collection of income tax for expenses derived from the State Budget by the treasurer of the Central Government and the Regions. The purpose of this study was to determine the procedure for the cutting and collection of income tax. Income tax (PPh) of Article 22 for the procurement of goods at the Ministry, income tax (PPh) of Article 23 for rent and other income in connection with the use of property, and income Tax (PPh) of Article 4 paragraph (2) for construction services. The analysis method used is descriptive method. The conclusion of the research on the purchase of goods with funds from state spending or shopping areas subject to Income Tax Article 22 amounting to 1.5% of the purchase price already have a taxpayer identification number (NPWP), Cutting of income tax article 23 for rent and other income in connection with the use of property amounting to 2% from total gross, construction service can be charged income tax based on article 4 paragraph 2 which is final. The cutting and collection of income tax is in accordance with the provisions of taxation Income Tax Law number 36 Year 2008. Keywords: income tax cuts and collection, Income Tax Article 22, Income Tax Article 23, Income Tax Article 4 paragraph 2]]>
<![CDATA[Analisa Sistem Informasi Akuntansi Pembelian Bahan Baku Impor Pada Kawasan Berikat ]]>
<![CDATA[Widyastuti, Indria]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v5i2.4495
<![CDATA[The aim of the government to establish Kawasan Berikat (KB) is to increase efficiency by bringing the supply of raw materials to the needs of the domestic industry in a timely manner, as well as the availability of promotional facilities to support its marketing, which in turn is expected to increase the competitiveness of export products in the global market.Companies especially those engaged in manufacturing in carrying out their business activities certainly need raw materials. To get the raw material, the company must get it from another party by making a transaction called purchase. Purchase transactions can be classified into two, namely local purchases and import purchases.The issuance of the Decree of the Director General of Customs and Excise No.431 / BC / 2001 which stipulates the imposition of VAT on capital goods and factory equipment that are directly related to PDKB activities originating from other Indonesian Customs Areas (DPIL).The solution to the problem: the imposition of VAT on the purchase of capital goods from other Indonesian Customs Areas (Domestic) in accordance with the provisions of article 2 paragraph (2) PP No. 33 of 1996 stated that "for the delivery of domestic taxable goods to bonded stockpiling sites facilities are given free of charge VAT & PPnBM.]]>
<![CDATA[Analisa Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Pada BPRD DKI Jakarta ]]>
<![CDATA[Seno Sudarmono Hadi]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v5i2.4535
<![CDATA[Badan Pajak dan Retribusi Daerah DKI Jakarta is an organization that performs its duties as a regional revenue manager in the collection of taxes and user charges in DKI Jakarta. Motor Vehicle Tax is a Regional Tax that contributes considerably in order to increase local original income. The purpose in this study is the analysis of the contribution of motor vehicle tax to the original revenue area at the DKI Jakarta Regional Tax and Retribution Agency. Data collection methods used are documentation studies, observation and interviews. The method of data analysis is a qualitative analysis, ie an analysis that is not based on statistical calculations that are quantitative (sum) and presented systematically. The result of the research shows that the percentage fluctuation of PKB contribution to PAD from year to year. PKB contribution to PAD in fiscal year 2012 amounted to 18.63% decreased in fiscal year 2013 by 1.48 points (17.15%). Then in fiscal year 2014 the contribution of PKB to PAD decreased again by 1.23 points (15.92%). However, in two years PKB's contribution to PAD has increased, in fiscal year 2015 the contribution of PKB to PAD has increased by 2.13 points (18.05%) and budget year 2016 PKB contribution to PAD has increased by 0.81 points (18, 86%). . Keywords: Motor Vehicle Tax, Local Tax, Local Original Income, Vehicle Tax Contributions ]]>
<![CDATA[Analisis faktor-faktor yang mempengaruhi Price Earnings Ratio (PER) perusahaan pertambangan di bursa efek indonesia ]]>
<![CDATA[sonny fransisco siboro]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.5208
<![CDATA[One of the fundamental analysis that usually used by investor and security analyze to value the stock price by Price Earnings Ratio (PER) approach. Price Earnings Ratio shows how much investor is willing to pay per rupiah of companies’ profit. These researches have as a purpose to examine influence factor of Dividend Payout Ratio (PER), Return On Equity (ROA), Earnings Per Share (EPS), Leverage, Size to Price Earnings Ratio (PER).]]>
<![CDATA[PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR ]]>
<![CDATA[Dede Suleman]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.4703
<![CDATA[one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69% ]]>
<![CDATA[MENGUKUR TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN NOMOR: 06/PER/DEP.6/IV/2016. (STUDI KASUS PADA KOPERASI ABDI SESAMA - PALEMBANG ]]>
<![CDATA[andreas rudiwantoro]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.5104
<![CDATA[Abstract –The aim of this research is to discover the health level of Saving Loan Cooperative Abdi Sesama in 2017. The research refer to cooperation financial statement 2017 only. The data analysis tehniques base on the Standard of the Minister of Coopertive and Small, Medium Enterprises Republic of Indonesia number: 06/Per/Dep.6/IV/2016. The Data collection techniques used are documentation and interview. Techniques documentation in the form of cooperation financial statement 2017 and interviews are conducted to measure healhty level for management aspect. Primary data and secondary data used in this research.The results of this research show the condition of Saving Loan Cooperative Abdi Sesama is health with grand total score 81,65. Keywords: Health level, Saving and Loan Cooperative, Cooperation Financial StatementAbstrak – Tujuan dari penelirian ini adalah untuk mengetahui apakah Koperasi Simpan Pinjam Abdi Sesama tahun 2017 sehat. Penelitian ini hanya mengacu pada laporan keuangan koperasi tahun 2017. Teknik analisa data berdasarkan pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor: 06/Per/ Dep.6/IV/2016. Teknik penmgumpulan data dalam penelitian ini adalah dokumentasi dan wawancara. Teknik pengumpulan data dokumentasi berupa laporan keuangan koperasi 2017, dan wawancara digunakan untuk mengukur tingkat kesehatan pada aspek manajemen. Data primer dan data sekunder digunakan dalam penelitian ini.Hasil penelitian ini menunjukkan bawa tingkat kesehatan dari koperasi simpan pinjam Abdi Sesama dalam kondisi sehat dengan total skor keseluruhan 81,65. Kata Kunci: Tingkat Kesehatan, Koperasi Simpan Pinjam, Laporan Keuangan Koperasi]]>
<![CDATA[ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[seno hadi saputro]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.5407
<![CDATA[The company’s survival is influenced by many things, among others is profitability of the company. The company’s profitability is determined by various factors, one of which is an external factor. External factor are beyond the company’s difficult part is controlled by the company. Macroeconomic factor are the external factors of the company. This study was conducted to evaluate the effect of GDB, BI Rate, Inflation and the exchange rate on the profitability of mining companies. The population using a mining company in Indonesia stock exchange in 2014-2018. Methodology research as the sample used purposive sampling technique sampling with particular determination in order to obtain a representative sample according to the sample criteria that will be used. Detrmination of sampling techniques was obtained 34 mining companies. Data were analyzed using multiple regression method data panel random effect. The result obtained showed the BI Rate has a negative effect on the profitability of mining companies, namely when the BI Rate is low, the company’s ability to fund its investment will increase. Whereas GDB, Inflation and exchange rate does not affect the profitability of mining companies.]]>
<![CDATA[Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan PSAK Konvergensi IFRS ]]>
<![CDATA[Sarlina Sari]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.4642
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis apakah manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2010-2011. Manajemen laba diukur dengan discretionary accruals absolut menggunakan Modified Jones Model yang dikembangkan oleh Dechow, Sloan, dan Sweeney (1995). Jenis penelitian ini termasuk penelitian pengujian hipotesis.Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk ”50 top leadings in market capitalization” yang terdaftar di BEI. Penelitian ini menggunakan metode sensus dan terdapat 10 perusahaan yang memenuhi kriteria populasi. Tipe data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Data dianalisis dengan cara membandingkan rata-rata nilai discretionary accruals periode sebelum dan sesudah penerapan PSAK konvergensi IFRS.Hasil penelitian ini menunjukkan bahwa manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI tahun 2010-2011. Kata Kunci: Manajemen laba, discretionary accruals, PSAK konvergeni IFRS]]>
<![CDATA[Pengaruh Aplikasi Teknologi Gasifikasi Dan Penurunan Biaya Overhead Bahan Bakar Produksi Terhadap Kebijakan Harga Jual ]]>
<![CDATA[Syafuddin syafuddin]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v6i1.5255
<![CDATA[Penelitian bertujuan mengukur pengaruh dari aplikasi teknologi gasifikasi dan efisiensi biaya bahan bakar produksi yang diperoleh dalam memengaruhi manajemen menurunkan harga jual produknya. Data yang digunakan adalah data sekunder yang diuji dengan regresi linear berganda. Dari hasil analisis, dapat diketahui bahwa Teknologi gasifikasi dan efisiensi overhead bahan bakar produksi yang diperoleh memiliki pengaruh sebesar 90%. Secara bersama-sama, hasil perhitungan kedua variabel independen juga signifikan dan yang lebih kecil dari standar probabilitas sehingga hipotesa null ditolak. Secara terpisah, masing masing variabel independen memiliki hasil yang berbeda yaitu untuk variabel aplikasi teknologi gasifikasi berpengaruh positif dan signifikan terhadap keputusan penurunan harga jual, Sementara variabel efisiensi overhead bahan bakar tidak memiliki pengaruh signifikan terhadap kebijakan penurunan harga jual.]]>
