cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agus Junaidi
Contact Email
agus.asj@bsi.ac.id
Phone
-
Journal Mail Official
kartika.kkj@bsi.ac.id
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
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
 12   13   14   15   16 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.499 KB) | DOI: 10.31294/moneter.v6i2.5513

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.552 KB) | DOI: 10.31294/moneter.v6i2.6165

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.073 KB) | DOI: 10.31294/moneter.v6i2.6494

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.048 KB) | DOI: 10.31294/moneter.v6i2.5772

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16.549 KB) | DOI: 10.31294/moneter.v6i2.6377

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.909 KB) | DOI: 10.31294/moneter.v6i2.5070

Abstract

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
Rasio Jumlah Realisasi Penerimaan PPN Terhadap Total Realisasi Penerimaan Pajak ( Pada KKP Pratama Sukabumi) Prayudi, Dicki; Sejati, Anisa
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 (789.386 KB) | DOI: 10.31294/moneter.v6i2.5725

Abstract

Pajak merupakan sumber utama penerimaan Negara di samping berbagai penerimaan lainnya. Selain sebagai sumber penerimaan Negara, pajak juga berfungsi sebagai instrument kebijakan yang digunakan pemerintah untuk mengurangi konsumsi  masyarakat atas barang dan jasa.  Pajak pertambahan nilai (PPN) merupakan salah satu jenis pajak yang memiliki potensi penerimaan cukup besar. Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi yang diberikan Pajak Pertambahan nilai terhadap total realisasi penerimaan pajak di KPP Pratama Sukabumi. Dengan menggunakan teknik pengambilan data berupa studi kepustakaan dan studi dokumentasi, dimana jenis penelitiannya adalah deskriptif. Metode analisis menggunakan analisis horizontal dan analisis vertical. Kontribusi PPN terhadap Total penerimaan pajak di KPP Pratama sejauh ini terus mengalami fluktuasi dari tahun ke tahun. Bahwa untuk menekan ketidakstabilan penerimaan pajak, KPP Pratama Sukabumi mem-breakdown seluruh target penerimaan, apabila dari satu jenis pajak tidak tercapai, bisa diambil dari jenis pajak yang lainnya. Oleh karena itu perlu langkah-langkah strategis untuk tetap mencapai target yang ditentukan. Diantaranya dengan melakukan sosialisasi peraturan-peraturan baru, serta bimbingan dan konsultsi secara kontinyu. Yang diharapkan target pajak setiap tahun dapat meningkat.
Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019 Arbani Rusdi; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7632

Abstract

Abstract  - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations
Faktor-Faktor Dalam Menggunakan E-Money (Gopay) Pada Masyarakat Muslim di Kota Semarang Muhammad Faizun Ulurrosyad; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7634

Abstract

Abstract  - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations
Keputusan Investasi Saham Dengan Pendekatan Price Earning Ratio Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Seno Hadi Saputro; Kartika Yuliantari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7462

Abstract

Investing in the capital market is one way to improve investor welfare in the future. Investors invest in the capital market to benefit from the funds invested sourced from businesses that have funds. This study aims to analyze stock investment decisions with the Price Earning Ratio approach to cigarette companies listed on the Indonesian stock exchange. This type of research is applied research (Applied Research) with descriptive quantitative analysis. In this study, sampling was conducted based on purposive sampling method with sample criteria, namely companies listed on the Indonesia Stock Exchange from December 2015 - September 2019 and showed positive profits from December 2015 - September 2019. The results of this study are warehouses Garam Tbk, HM Sampoerna Tbk and Wismilak Inti Makmur Tbk are in an Undervalued condition and if the company is in these conditions it is recommended to buy these shares or if they already have can add to their shares. Keywords: stock investment, Price Earning Ratio, cigarette company

Page 14 of 26 | Total Record : 255

 12   13   14   15   16 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 12, No 2 (2025): Oktober 2025 Vol 12, No 1 (2025): April 2025 Vol 11, No 2 (2024): Oktober 2024 Vol 11, No 1 (2024): April 2024 Vol 10, No 2 (2023): Oktober 2023 Vol 10, No 1 (2023): Periode April 2023 Vol 9, No 2 (2022): Periode Oktober 2022 Vol 9, No 1 (2022): Periode April 2022 Vol 8, No 2 (2021): Oktober 2021 Vol 8, No 1 (2021): April 2021 Vol 7, No 2 (2020): Oktober 2020 Vol 7, No 1 (2020): April 2020 Vol 6, No 2 (2019): Oktober 2019 Vol 6, No 1 (2019): April 2019 Vol 5, No 2 (2018): Oktober 2018 Vol 5, No 1 (2018): April 2018 Vol 4, No 2 (2017): Oktober 2017 Vol 4, No 1 (2017): April 2017 Vol 3, No 2 (2016): Oktober 2016 Vol 3, No 1 (2016): April 2016 Vol 2, No 2 (2015): OKTOBER 2015 Vol 2, No 1 (2015): APRIL 2015 Vol 1, No 2 (2014): OKTOBER 2014 Vol 1, No 1 (2014): APRIL 2014 More Issue