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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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Pengaruh Tata Kelola Terhadap Nilai Perusahaan Dengan Pengungkapan Tanggung Jawab Sosial Sebagai Variabel Mediasi Faley, Hisner Glori; Muslichah, Muslichah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8553

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap nilai perusahaan melalui pengungkapan tanggung jawab sosial. Populasi penelitian ini adalah perusahaan yang berpartisipasi dalam Indonesia Sustainability Reporting Award (ISRA) secara berturut-turut selama periode tahun 2012-2016 yang berjumlah 18 perusahaan. Penentuan Sampel penelitian ini diambil dengan teknik pusposive sampling. Total sampel yang digunakan berjumlah 9 perusahaan, periode pengamatan 5 tahun, sehingga  diperoleh total jumlah sampel yang diamati sebanya 45. Untuk pengujian hipotesis, penelitian ini menggunakan model analisis regresi berganda dengan analisis jalur. Hasil penelitian menunjukkan bahwa komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan. Selanjutnya temuan penelitian ini juga menunjukkan bahwa pengungkapan tanggungjawab sosial  tidak memediasi pengaruh komisaris independen dan komite audit terhadap nilai perusahaan.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERIODE 2014-2018 Mira Kristy Simatupang
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.8974

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh perputaran piutang dan perputaran kas terhadap profitabilitas. Penelitian ini dilakukan pada lima periode dan 10 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian ini menggunakan tiga variabel yaitu perputaran piutang, perputaran kas dan profitabilitas. Metode analisis yang dilakukan dalam penelitian ini adalah pendekatan deskriptif dan verifikatif. Analisis regresi linier berganda, koefisien determinasi. Uji asumsi klasik; uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi. Pengujian Hipotetesis; pengujian secara parsial dan pengujian secara silmutan dengan menggunakan  SPPSS statistics 20. Hasil menunjukkan secara parsial perputaran piutang berpengaruh positif terhadap profitabilitas (ROA) dan perputaran kas berpengaruh negatif terhadap profitabilitas (ROA). Dan secara silmutan menunjukkan bahwa perputaran piutang dan perputaran kas berpengaruh signifikan terhadap profitabilitas (ROA)
Financial Technology and Financial Inclusion on MSME:Mixed-Method Research Approach Wati, Lela Nurlaela; Isprihayadi, Heri; Nisa, Khoirun; Lutfi, Mohamad; Suprapta, Imam
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.9583

Abstract

This study aims to examine the role of financial technology in increasing financial inclusion in Micro, Small, and Medium Enterprises. This research uses mixed-method research with sequential mixed methods especially sequential explanatory strategy. In the first phase, 116 questionnaires were given to respondents as many as 116 MSMEs then conducted interviews with respondents and related parties in depth. Empirical evidence shows that the role of Financial Technology has a positive and significant effect on Financial Inclusion. These results indicate that fintech can increase financial inclusion. Based on interviews, fintech products that are often used by MSMEs are third-party payment systems and Peer-to-Peer (P2P) type of payment systems. Examples of platforms that are often used by MSMEs are Go food, Gopay, Grab food, OVO, JakOne, M-Banking, and SMS Banking. For the Crowdfunding fintech type, it has not been implemented by many MSMEs. The large number of MSME entrepreneurs who have used fintech products in their businesses shows that MSME entrepreneurs have used financial services in the form of savings accounts so that it has an impact on increasing financial inclusion. Suggestions from the results of this study are the Government needs to conduct regular training on the use of financial technology to MSME actors, there are strong synergy and cooperation in developing a fintech system to improve the digital economic system at MSMEs. Regulations need to be updated with the development of innovations.
Analisis Biaya Modal Terhadap Tingkat Pengembalian Investasi Pada PT. Mitra Adiprakasa, Tbk. Intan Fitriyani; Aris Munandar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.7966

Abstract

Biaya modal merupakan faktor utama dalam kegiatan operasional perusahaan, termasuk kegiatan investasi. Tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh biaya modal terhadap tingkat pengembalian investasi pada PT. Mitra Adiprakasa, Tbk. Metode yang digunakan adalah berupa data kuantitatif. Populasi dalam penelitian ini yaitu mulai dari tahun 2004 sejak listing di (BEI) sampai tahun 2018, dengan sampel penelitian sebanyak 5 tahun. Sample diambil secara purposive sampling dengan metode pengumpulan data berupa studi pustaka. Tehnik analisa data adalah regresi linear sederhana dengan menggunakan software IBM SPSS 20 sebagai alat tabulasi data. Data yang digunakan merupakan data sekunder yang didapat dari PT. Mitra Adiprakasa, Tbk. Hasil dari penelitian ini menunjukan bahwa tidak ada pengaruh yang signifikan antara biaya modal dengan tingkat pengembalian investasinya.
Pendekatan Motivasi Intrinsik dan Ekstrinsik dalam Mengukur Penggunaan Layanan Mobile Payment (Studi Kasus Pada Pengguna LinkAja di Kota Denpasar) Permana, Gusi Putu Lestara; Hiu, Victor; Paramartha, I Gusti Ngurah Darma
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9948

Abstract

Abstract - The purpose of this study was to measure the interest in using LinkAja m-payment services in Denpasar and measured by adopting a modified and adapted technology acceptance model or TAM theory by adding extrinsic motivation, namely perceived enjoyment. This study took a population of all LinkAJa mobile payment users in the city of Denpasar, which then reduced the entire population using incidental sampling and obtained a research sample of 95 samples whose data were collected using a questionnaire, then the data that had been obtained were analyzed by partial least. square through SmartPLS 3. After analyzing this research, it manifests that the addition of intrinsic and extrinsic constructs is able to predict the interest in using the LinkAja mobile payment application in Denpasar City.
Determinan Laporan Keuangan Pemerintah Daerah dengan Penerapan Standar Akuntansi Pemerintahan Sebagai Variabel Intervening Sutrio Yulyanto; Kiswanto Kiswanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.7761

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia dan efektivitas system pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah dengan penerapan standar akuntansi pemerintahan sebagai variabel intervening. Populasi dalam penelitian ini adalah Aparatur Sipil Negara bagian keuangan di Organisasi Pemerintah Daerah Kabupaten Brebes. Pemilihan sampel menggunakan teknik sampel jenuh (sensus). Sumber data adalah data primer yang diperoleh dengan kuesioner. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) dengan menggunakan software SmartPLS 3.0. Hasil menunjukkan bahwa kompetensi sumber daya manusia dan efektivitas sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemeritah daerah dengan penerapan standar akuntansi pemerintahan sebagai variabel intervening. Simpulan dari penelitian ini yaitu kompetensi sumber daya manusia dan efektivitas sistem pengendalian internal mempunyai hubungan positif terhadap kualitas laporan keuangan pemerintah daerah.
Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Hendra Lesmana; wati erawati; Husni Mubarok; Ery Suryanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9077

Abstract

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.
OVO E-Wallet as a Platform of Digital Payment in Indonesia: An Empirical Analysis wiwik widiyanti; Vina Islami; Rani -; Syahrir -; Rosento -
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.9542

Abstract

Abstract. Nowadays, payment systems in the digital era use more electronic money than physical money; one of the famous ones is OVO e-wallet. OVO has supported in some various merchandises, so that people can easily download and use it. Moreover, the trust of the community is very important that OVO continues to be used in every online transaction in almost every places and vendors. The purpose of this study is to study the factors that influence the use of OVO by its consumers. The location of the research in Depok, West Java, Indonesia. The number of respondents is 123 persons; who were surveyed by online using the convenience sampling methods. This type of research is a quantitative research with explanatory analysis. The analysis technique uses validity, reliability, and hypothesis testing by using the AMOS application as a data processing tool. The results of this study indicate that the perceived ease of use, trust, and benefits significantly influence the combination of OVO use. Based on the results of the research, the research proves that OVO can convince the users of the data in the OVO application that confidentiality is guaranteed so that OVO can be trusted.
The Effect of Net Profit Margin and Return on Equity Toward Profit Growth Novia Handayani; Srihadi Winarningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8701

Abstract

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth
Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah dan Pengaruhnya Terhadap Return on Asset Hanif Artafani Biasmara; Pande Made Rahayu Srijayanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.9977

Abstract

Abstrak  - Pada tahun 2020, telah ditetapkan pelaksanaan merger antara tiga Bank Umum Syariah yang merupakan anak perusahaan dari Bank Badan Usaha Milik Negara (BUMN). Dimana ketiga bank tersebut adalah PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, dan PT Bank BNI Syariah. Penelitian ini dilakukan untuk mengukur kinerja keuangan ketiga bank tersebut sebelum dilakukannya merger dan pengaruhnya terhadap Return on Asset (ROA). Dalam penelitian ini, kinerja keuangan akan diukur dengan variabel Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Biaya Operasional dan Pendapatan Operasional (BOPO), dan persentase pertumbuhan Dana Pihak Ketiga (DPK). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan keuangan tahunan dari masing-masing bank dengan periode tahun 2015-2019. Dimana data diolah dan dianalisis dengan menggunakan Regresi Linear Data Panel melalui perangkat lunak Stata 16. Kinerja ketiga Bank Umum Syariah sebelum dimerger menunjukkan hasil yang baik. Selama lima tahun terakhir CAR dan NPF memiliki kinerja yang memuaskan. FDR dan BOPO berada sedikit melenceng dari batas minimum ataupun maksimum. Berikutnya, pertumbuhan DPK rata-rata sebesar 15, 89333%. Seluruh variabel kinerja bank tersebut setelah dilakukan pengolahan data, menunjukkan bahwa variabel CAR, FDR, NPF, BOPO, dan pertumbuhan DPK bersama-sama memiliki pengaruh signifikan terhadap ROA. Sedangkan secara parsial, CAR, NPF, dan pertumbuhan DPK tidak memiliki pengaruh signifikan terhadap ROA. Tetapi FDR dan BOPO memiliki pengaruh signifikan terhadap ROA. Dimana melalui penelitian ini diharapkan dapat menjadi pertimbangan bagi PT Bank Syariah Indonesia Tbk dalam upaya memperoleh kinerja yang baik dan pertumbuhan profitabilitas yang tinggiKata Kunci: CAR, FDR, NPF, BOPO, Pertumbuhan DPK, ROA, Bank Umum Syariah Abstract - In 2020, the implementation of a merger between three Islamic Commercial Banks which are subsidiaries of the State-Owned Enterprise (BUMN) Bank has been determined. Where the three banks are PT Bank Syariah Mandiri, PT Bank BRIsyariah, Tbk, and PT Bank BNI Syariah. This research was conducted to measure the financial performance of the three banks before the merger, and their effect on Return on Assets (ROA). In this study, financial performance will be measured by the variable Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), Operational Costs and Operating Income (OEOI), and the percentage growth in Third Party Funds (TPF).The data used in this study is secondary data obtained through the annual financial reports of each bank for the period 2015-2019. Where the data is processed and analyzed using Linear Data Panel regression through Stata 16. The performance of the three Islamic Commercial Banks before the merger showed good results. Over the last five years, CAR and NPF have performed satisfactorily. FDR and BOPO have slightly deviated from the minimum or maximum limits. Next, the growth in deposits was an average of 15.89333%. All of these bank performance variables, after data processing, show that the variables CAR, FDR, NPF, OEOI, and TPF growth together have a significant effect on ROA. Meanwhile, partially, CAR, NPF, and TPF growth have not a significant effect on ROA. However, FDR and BOPO have a significant effect on ROA. Where through this research it is hoped that in the future it can be a consideration for PT Bank Syariah Indonesia, Tbk to obtain good performance and high profitability growth.Keywords: CAR, FDR, NPF, OEOI, TPF Growth, ROA, Islamic Commercial Banks

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