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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.
Arjuna Subject : -
Articles 255 Documents
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Determinasi Kualitas Kredit Kepemilikan Rumah (KPR) berdasarkan Perspektif Sumber Angsuran dan Rasio Fraud Account Officer (Studi Empiris Bank Negara Indonesia-BNI Periode 2008-2017) Lucky Nugroho; Annas Malik
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.v7i1.7651

Abstract

Abstract - Home ownership loans are one of the best products in every banking industry. That is because housing is part of basic needs. In addition the bank in maintaining its reputation, it must be able to show good performance to all stakeholders, one of which is to maintain the quality of home ownership loans. Therefore this study aims to determine the factors that influence the quality of Home Ownership Loans. In this study the independent variables used are Fixed Income, Non-Fixed Income, and Fraud Account Officer (AO). While the dependent variable is the Quality of Home Ownership Loans. Design sample collection in this study is a causal study of PT Bank Negara Indonesia Consumer and Risk Division 2008-2017 period. The research method uses multiple linear regression analysis. The results of this study are that Fixed Income has no significant positive effect on the quality of housing loans, non-fixed income has a negative and no significant effect on home ownership loans. While the Fraud Account Officer has a significant positive effect on the Quality of Home Ownership Loans. Therefore the bank must be able to provide education and training in order to reduce fraud from AO and also improve the welfare of its employees. Keywords: Home Ownership Credit (KPR), Credit Quality, AO Fraud
Pengaruh Rasio Kecukupan Modal, Likuiditas, Risiko Kredit dan Efisiensi Biaya Terhadap Profitabilitas Pada Bank Go Public Uli Wildan Nuryanto; Anis Fuad Salam; Ratih Purnama Sari; Dede Suleman
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.v7i1.6777

Abstract

Abstract - This increase in economic growth does not necessarily increase the profitability of banks in Indonesia. There are three fundamental problems that have been unearthed by the Deposit Insurance Corporation (LPS) for banks, among others, the first decline in bank interest rates continuously causing bank interest margins to thin. Second, the regulatory burden requires banks to set aside capital for additional bank capital reserves and thirdly the potential increase in the risk of non-performing loans due to global economic uncertainty and the uneven recovery of the domestic economy. For this reason, this research was conducted to find out how much profitability of domestic banks listed on the Indonesia Stock Exchange in the period 2014-2018 and also the relationship between internal predictors which, according to the review study, had a significant effect on profitability. The population in this study were 43 banks listed on the Indonesia Stock Exchange in the 2014-2018 period while the sample was 10 banks listed on the IDX with the largest number of assets according to Bank Indonesia using the purposive sampling method. The results showed a significant CAR, LDR, NPL and BOPO significantly influence ROA. While partially LDR, NPL and BOPO have a significant effect on ROA while CAR has no significant effect. The magnitude of the effect of the predictor variable on profitability using the coefficient of determination obtained by 74.2% while the remaining 25.8% is influenced by other variables outside this research model.Keywords: Capital Adequacy Ratio (CAR), Liquidity Ratio (LDR), Credit Risk (NPL), Operational Cost Efficiency (BOPO). Profitability (ROA).
Faktor-Faktor yang Mempengaruhi Kepatuhan WPOP Pelaku E-Commerce di Kota Semarang pada Platform Online Marketplace Blibli.com Putri Dwi Indriyani; 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.v7i1.7703

Abstract

Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance
Hubungan Interaktif Antara Harga Logam Mulia dan Jakarta Islamic Stock Index Roni Padliansyah; Ahmad Juliana; La Ode Hasiara
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.v7i1.7268

Abstract

Penelitian ini bertujuan untuk mengetahui korelasi jangka panjang dan jangka pendek antara harga logam mulia yang terdiri dari emas, perak, platinum, paladium, dan Jakarta Islamic Stock Index (JKII). Data yang digunakan adalah data harian periode tanggal 2/2/2014 sampai dengan tanggal 29/4/2019. Data JKII di peroleh dari YahooFinance, dan untuk harga logam mulia dari Taiwan Economic Journal (TEJ) database. Uji Ko-integrasi Johanson (Johanson co-integration test), uji kausalitas Granger (Granger causality test), respos impuls (Impulse response analysis), dan variance decomposition method digunakan untuk mengklarifikasi korelasi jangka panjang dan jangka pendek antara kelima variable. Berdasarkan hasil uji akar unit (unit root test) yang dilakukan memperlihatkan bahwa seluruh variable stasioner pada diferensial orde pertama. Uji ko-integrasi Johansen menunjukkan tidak satupun variable yang berkointegrasi dalam periode jangka panjang. Uji kausalitas Granger menunjukan bahwa emas dan paladium menunjukan hubungan kausalitas dua arah dengan JKII, sedangkan untuk perak dan platinum hanya menunjukan hubungan kausalitas satu arah yang berarti setiap perubahan JKII akan berpengaruh terhadap harga perak dan platinum. Hasil analisis impulse respons, dan variance decomposition method menunjukkan effek dari setiap variable terhadap variable lainnya hanya terdapat pada periode 1 sampai dengan 5 dan menghilang pada periode selanjutnya atau hanya hubungan jangka pendek. Hasil penelitian ini memberikan implikasi praktis bagi akademisi, praktisi yang bertindak sebagai manajer portofolio, dan pembuat kebijakan. Implikasi ini terkait dengan manajemen risiko portofolio, manfaat diversifikasi, dan untuk mengusulkan alat investasi baru, yaitu pasar saham syariah di Indonesia.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kebijakan Hutang, dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Mas Intan Purba; Juliana Lorent; Aditya Angga; Cynthia Cynthia; Juli Juli
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.v7i1.7685

Abstract

PAbstract - The purpose of this study is to examine and analyze the effect of Profitability, Company Growth, Debt Policy, and Liquidity towards Dividend Policy on manufacturing companies listed on the IDX in 2014-2017, both partially and simultaneously. This study's method is quantitative descriptive study.  These population are manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017, amounting to 156 companies. The sample in this study are 43 companies selected with certain criteria.  The statistical method used was multiple linear regression analysis.  The results showed that profitability, company growth and debt policy significantly influence the dividend policy. Whereas Liquidity has no effect and insignificant on Dividend Policy.  And simultaneously Profitability, Company Growth, Debt Policy, and Liquidity have a significant effect on Dividend Policy. The magnitude of the determination coefficient of 0.161 means that only 16.1% of the Dividend Policy can be explained Profitability, Company Growth, Debt Policy, and Liquidity, while the remaining 83.9% was explained by other variables not examined in this study such as company size and ownership structure. The conclusion of this study is that partially only Profitability, Company Growth and Debt Policy, significantly influence towards Dividend Policy on manufacturing companies listed on the IDX in 2014-2017. Keywords: Company Growth, Debt Policy, and Liquidity towards Dividend Policy
Penerapan Total Quality Management Terhadap Dampak Kinerja Manajerial dan Laba Perusahaan pada UMKM Yogyakarta Chaerunisak, Uum Helmina; Aji, Andri Waskita
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.v7i1.6811

Abstract

Abstract  - Business competition among UMKM is also getting tougher and requires UMKM to try to maximize their ability to compete with other business. In order to compete, the company is expected to improve quality in terms of managerial performance. This study aims to determine the Effect of Total Quality Management on Managerial Performance and Company Profit (Case Study of UMKM in Yogyakarta). The company in applying TQM especially in the improvement of its production will have an effect by increasing the quality of its managerial performance, which is headed by a manager and can increase the profits obtained by the company. There are three variables used in this study, namely Total Quality Management (TQM) (X), Managerial Performance (Y1), and Company Profit (Y2). The sample used was 74 respondents from the population of UMKM in Yogyakarta. The results of this study, TQM has an effect on Managerial Performance with alpha value of 0.000 This proves that the first hypothesis is supported, TQM has no effect on Company Profit with evidenced by the significance level that exceeds the alpha value of 0.305. thus the second hypothesis is not supported.  Keywords: Total Quality Management, Managerial Performance, Company Profit
Analisis Perencanaan Persediaan Untuk Meningkatkan Pengendalian Biaya Produksi Pada Mebel Tenang Jaya Devi Lestari Pramita Putri; Citra Larashati Surya
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.v7i1.7258

Abstract

FAbstract - Furniture Tenang Jaya Is a business that is engaged in furniture. The raw material used is teak wood, in a smooth production process, the company must provide sufficient raw material so that they do not experience excess or lack of raw material. The research method used is descriptive quantitative data in the form of numbers, Data collection techniques used were interviews and documentation. Data analysis techniques used in this study are by step (1) Production data (2) Determine Lead time (3) Determine Safety Stock (4) Determine Re-order Point (5) Calculated the most economical amount of goods purchased using the Economic Method Order Quantity (6) Determine Total Cost (7) Determine maximum Stock Maximum Stock (8) Determine Order Frequency (9) Make a graphic image / curve to measure Safety Stock, Reorder Point (ROP), and Economic Order Quantity (EOQ) positions so the results of the analysis are clear. The result showed that in 2017 Lead Time was IDR 16.159.500. Safety Stock is IDR 17.955.000. Re-order Points as much as IDR 34.114.500. Economic Order Quantity 3.870. The booking IDR 9.250.000 and the storage IDR 7.770.000. IDR 17.958.870. maximal stock the order frequency is 5 times. In 2018 the lead time was Idr 19.563.600 Safety Stock was IDR 23.273.997. Re-orde Points as much as IDR 42.927.597. Economic Order Quantity 4.152 The booking Rp 10.000.000 and the storage Rp. 10.200.000. Maximal stock of IDR 23.278.149 The order frequency is 5 imes. By using the economic order quantity method in Tenang Jaya Furniture, it can streamline production costs. Keyword: Inventory Planning, Controlling Production Cost
Analisis Likuiditas Laporan Keuangan Perusahaan Dagang Dalam Zahir Accounting Versi 5.1 M.L.Dian Ela Revita; Indah Ariyati
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.v7i1.7719

Abstract

Abstack  Decision making is the most important thing in managing a company. Errors in decision making can result in losses, which in turn the company will suffer losses. Loss prevention is to conduct an analysis of financial statements in accordance with accounting principles. By analyzing the financial statements, management is expected to be able to assess the company's financial condition, so that it is easy to understand, so that the financial decisions made can be in accordance with the company's financial weaknesses and strengths. In microeconomics, one of the goals of a company is maximizing corporate profits. The use of Zahir Accounting Program version 5.1 can help the management of the Salsabila Mart Bekasi trading company in analyzing financial statements as a benchmark for decision making. The liquidity analysis obtained from the Zahir Accounting application calculation shows that Salsabila Mart Bekasi in June 2019 was able to settle short-term debt from current assets owned by the company. From all aspects of calculated liquidity, this shows that Salsabila Mart Bekasi is a highly liquid company, with an average liquidity yield Current Ratio: 36,639.41%; Qucik Ratio: 23,351.44% and Cash Ratio: 22,551.44%. Current assets are still far more than current liabilities that must be fulfilled during June. In this research the Zahir Accounting Version 5.1 application can help the company's internal and external parties obtain financial reports and analysis of financial statements as information used in making managerial decisions. Keywords: Liquidity Analysis, Financial Statements, Zahir Accounting 
Pengaruh Revaluasi Asset Non Keuangan, Goodwill dan Goodwill-impairment Terhadap Biaya Audit dengan Kepemilikan Keluarga sebagai Variabel Moderasi Sari, Sarlina
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.v7i1.6838

Abstract

The purposes of this study are to examine the effect of non-financial assets revaluation, goodwill and goodwill-impairment on audit fees family ownership as moderating variables. This research uses sample of Indonesia Stock Exchange non-financial companies from the years 2011-2015. Regression results show that revaluation of non-financial assets, goodwill and goodwill-impairment have no effect on audit fees. However, companies that family-owned, the audit fee is higher if the companies revalue its nonfinancial assets. The results of this study can be considered by regulators to set auditing standards related to audit of fair value that require complex accounting estimates, so that auditors are more aware abaout the reliability of fair values that are difficult to observe.Keywords: Non-financial assets revaluation; goodwill, goodwill-impairment; audit fees; family ownership
Pengaruh Kemanfaatan, Kemudahan Penggunaan dan Promosi terhadap Keputusan Penggunaan E-Wallet OVO di Depok Widiyanti, Wiwik
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.v7i1.7567

Abstract

Abstract  - More online transactions are increasing, causing some new technology in the financial sector, one of which is e-wallet. There are 38 recorded e-wallets in Indonesia that have been licensed by Bank Indonesia, one of which is OVO. As the second most popular e-wallet in Indonesia OVO continues to innovate to increase the use of OVO. This study discusses the great benefits, benefits of using and promoting the decision to use OVO e-wallet by the people in Depok. This research method is quantitative descriptive, with 100 respondents using convenience sampling method. Data processing uses multiple linear analysis. This study produced significant and significant conclusions both partially and simultaneously between the variables of expediency, ease of use and promotion of the decision to use the OVO e-wallet. Keywords : expediency, ease of use, promotion, decision on use, e-wallet

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