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INDONESIA
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.
Arjuna Subject : -
Articles 255 Documents
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ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG) murifal, Badar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.281 KB) | DOI: 10.31294/moneter.v6i1.4790

Abstract

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax ,  Micro, Small and Medium Enterprises.
Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan Riftiasari, Dinar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.75 KB) | DOI: 10.31294/moneter.v6i1.5353

Abstract

The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004.   Keywords: Value Added Tax , Restitution, Tax Revenues
Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.962 KB) | DOI: 10.31294/moneter.v6i1.4745

Abstract

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report
ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK Adawia, Popon Rabia; Azizah, Ayu; Rokhim, Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.601 KB) | DOI: 10.31294/moneter.v6i1.5332

Abstract

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)
Analisis Pemberian Kredit Pemilikan Rumah (KPR) Dalam Rangka Mengurangi Non Performing Loan (Studi Kasus PT. Bank Tabungan Negara Tbk. Cabang Bogor) Vina Islami; vina islami
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.368 KB) | DOI: 10.31294/moneter.v6i1.4480

Abstract

AbstractThe purpose of this study to determine: (1) on the system mortgage (mortgage) PT. Bank Bank Tabungan Negara Tbk. Bogor Branch, (2) analyze the effectiveness of the system of mortgage (mortgage) in order to reduce non-performing loans. This type of research is a descriptive study. Studies using primary data sources and secondary data sources, with the data from interviews with employees. Data collection techniques using observation, interviews, and documentation. The results of the research showed that the system of credit is good enough to see the results of the NPL, but still lack a document - a document that is used to clarify the penginformasian system of mortgage (mortgage). And there is a discrepancy of employees in the implementation of tasks and responsibilities.  Keyword : System, Housing Loan, Non-performing loan, the Internal Control  
Analisa Tingkat Kepatuhan WPOP Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Jakarta Duren Sawit Dedi Suharyadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.208 KB) | DOI: 10.31294/moneter.v6i1.5083

Abstract

Abstract  - Taxes are still one of the largest state revenues that will be used to finance development and also increase welfare for all Indonesians. To be able to achieve the target of tax revenue, awareness and compliance must be fostered for the community, in this case a taxpayer to fulfill tax obligations in accordance with applicable regulations. The purpose of this study is to find out how the level of compliance of individual taxpayers towards income tax receipts at KPP Pratama Jakarta Duren Sawit. The research method used is by conducting data comparisons for each year, literature studies sourced in several literature. The results showed that the level of taxpayer compliance in reporting annual tax returns in 2013 amounted to 53.21%, in 2014 it rose to 57.61%, in 2015 again increased by 69.14%, in 2016 again increased by 73.60% and in 2017 the increase was quite significant because the level of compliance reached 90.64%. Viewed from the side of achievement compared to the income tax revenue target the level of achievement can be said to be up and down. But seen from the amount of income tax revenue from 2013 to 2017, it tends to increase.  Keywords: Obedience, Tax Receipts, Taxpayer
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.703 KB) | DOI: 10.31294/moneter.v6i2.6439

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.552 KB) | DOI: 10.31294/moneter.v6i2.5719

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.503 KB) | DOI: 10.31294/moneter.v6i2.6235

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.116 KB) | DOI: 10.31294/moneter.v6i2.6183

Abstract

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.

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