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Moneter : Jurnal Akuntansi dan Keuangan

moneter
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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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PRAKTEK RIBA SALAH SATU PENYEBAB KEMISKINAN MASYARAKAT (Studi Kasus di Kecamatan Wates, Kebupaten Kulon Progo) Supardjijo Supardjijo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Matter of life and life are two things that can not be avoided existence. Human life requires resources in order to live a decent life in a community environment. Source of life is important to maintain that human life can exist in society at large are looking for a loan of practice arrived. Venture capital lending practices beginning Rp500.000,00 usury. At first it appeared a glimmer of hope for the poor and they will be able to continue its trading business. Research conducted usury is the practice of Riba Qardh. The results of the analysis found a few things: (a) Receipt of loan capital reduced by 10% for administrative costs and loan principal bears interest at 10% which is 11 times the weekly installments installments (77 days); (b) The rate of interest based on the amount of the loan at 46.75% per year; (c) the amount of the real interest rate borrowings amounted to 105.34% per year; (d) Calculation of gross profit mathematics 20% per day after 77 days has its own capital of Rp 2,140,000.00; (e) Calculation of mathematics gross profit of 19% per day after 77 days has its own capital of Rp 1,761,500.00; (f) Calculation of gross profit mathematics 18% per day after 77 days has its own capital of Rp 1,377,600.00; (g) a mathematical calculation of gross profit of 17% per day after 77 days has its own capital of Rp 1,377,600.00; (h) the mathematical calculation of gross profit of 16% per day in week 1 loan of Rp 413,600.00, while the loan debt is USD 500,000.00; (i) The impact on the general public about the borrower is never out of dependence on the practice of usury Key words : loyal customers, the poor, usury

ANALISIS PENGARUH BIAYA KUALITAS TERHADAP TINGKAT KEUNTUNGAN PERUSAHAAN (STUDI KASUS PADA CV. MERANTI MANUNGGAL FURNITURE) Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

This research aimed to analyze the effect of cost of quality to the profitability. This research is quantitative, the data used is quality costs consist of t Prevention cost, appraisal cost, internal failure cost, external failure cost and profitability. The data was taken from the financial statements CV Meranti Manunggal Furniture 2008-2014. The method used in this research is the statistic method with Multiple Regression Analysis and SPSS. The results showed that there is a positive and significant effect on the cost of quality to the profitability is reflected in the mathematical equation EBIT=5,425+0.409X1+0.277X2+0.246X3-0.511X4. Simultaneously and partially all independent variables showed a significant effect on the dependent variable, is reflected from the F test and t test. Based on analysis of the data in this study can be concluded that the cost of quality positive and significant impact on the level of profits CV.Meranti Manunggal FurnitureKeywords: Prevention Cost, Appraisal Cost, Failure Cost, Profit (EBIT)

Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa (studi kasus pelayanan pada nasabah baru dalam kependudukan suket dari catatan sipil) Nurhadi Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Abstrakbentuk pelayanan, baik dalam bentuk barang publik maupun jasa publik yang pada prinsipnya menjadi tanggung jawab dan dilaksanakan oleh instansi pemerintahan dipusat, di daerah, dan di lingkungan Badan Usaha Milik Negara atau Badan Usaha Milik Daerah, dalam upaya pemenuhan kebutuhan masyarakat maupun dalam rangka pelaksanaan ketentuan peraturan perundang-undang.pengambilan sampel semua populasi digunakan sebagai sampel sensus sebesar 30 responden, mengunakan skala pengukuran skala interval artinya menunjukan jarak antara satu data dengan data yang lainnya analisis statistiknya uji t dan uji korelasi dan regresi ganda multiple regresion test.perhitungan diperoleh angka korelasi antara Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa sebesar 0.353 korelasi sebesar 0.57 artinya Pengaruh pelayanan dan produk jasa secara simultan terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa cukup kuat dan searah (karena hasilnya positif), searah artinya jika Pengaruh pelayanan dan produk jasa tinggi maka komitmen penerimaan nasabah pada Bank BRI tigaraksa juga tinggi. Korelasi kedua variabel bersifat signifikan karena angka signifikan sebesar 0,000 < 0,05.Besarnya angka R Square (r2) sebesar 0.124 angka tersebut dapat digunakan untuk melihat antara Pengaruh pelayanan dan produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa (koefisien determinan). Angka tersebut mempunyai maksud bahwa sebesar 124 % dan sisanya dipengaruhi variabel lain sebesar 24% .koefisien didapat dalam persamaan Regresi Y = 29.792+ -0,091 + 0,236 + e, uji hipotesis F hitung = 3,653, dibandingkan dengan F tabel yang menggunakan taraf kesalahan 5% diperoleh nilai F tabel = 2,042 jadi F hitung > F tabel (3,653 > 2.042), maka Ho ditolak dan Ha diterima, artinya tidak ada Pengaruh pelayanan dan ada pengaruh produk jasa terhadap komitmen penerimaan nasabah pada Bank BRI tigaraksa kata kunci: pelayanan, produk, jasa, Bank, nasabahabstrackThe form of services, whether in the form of public goods or public services which in principle become the responsibility and implemented by government agencies centered, in the region, and within the State-Owned Enterprises or Regional Government Enterprises, in an effort to meet the needs of the community and in the implementation of provisions Legislation. Sampling of all populations used as a census sample of 30 respondents, using scale scale interval scale means showing distance between one data with other data t test statistical analysis and multiple correlation test and multiple regression test regression. Calculation obtained correlation rate between Influence of service and product of service to customer acceptance commitment at Bank BRI tigaraksa equal to 0353 correlation of 0.57 mean Influence of service and product of service simultan to commitment of customer acceptance at Bank BRI tigaraksa strong enough and direction (because result of positive), Meaning that if the influence of service and service products is high then the commitment of customer acceptance at Bank BRI tigaraksa also high. The correlation of both variables is significant because of the significant number of 0,000 <0,05. The large number of R Square (r2) of 0124 numbers can be used to see the influence of service and service products on customer acceptance commitment at Bank BRI tigaraksa (determinant coefficient). This number has the meaning that 124% and the rest is influenced by other variables of 24%. Coefficient obtained in the regression equation Y = 29.792 + -0.091 + 0.236 + e, hypothesis test F arithmetic = 3.653, compared with F table using 5% The value of F table = 2.042 so F arithmetic> F table (3.653> 2.042), Then Ho is rejected and Ha accepted, meaning there is no effect of service and there is influence of service products to customer acceptance commitment at Bank BRI tigaraksa. Keywords: services, products, services, Banks, customers

ANALISIS PENILAIAN KINERJA KEUANGAN MENGGUNAKAN PENERAPAN ECONOMIC VALUE ADDED. Studi Kasus: Pada PT. Binaartha Parama Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

This Study aims to determine the company's financial performance is studied based on the analysis of Economic value added (EVA) for the year 2011 and 2012 on PT Binaartha Parama. The method used is descriptive analysis using time series data. The data used are the financial statements of the balance sheet and income statement for the period in 2011 and 2012. The results showed that the company's financial performance in 20011 and 2012 showed the unfavorable conditions in which the company is not able to create value-added enterprises, and therefore contributes to the formation of capital investment from investors. Keywords : EVA Method, Financial Performance

ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA MEMINIMALKAN PPN TERHUTANG PADA CV. MIKITA COOKIES Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

To implement the savings tax obligations and the tax burden, the company can implement tax planning. Tax planning is legal or process attempts to manipulate, organize business and the transaction so that the tax payer is a tax debt in an amount of at least but still within the scope of the provisions of the taxation laws in force. This study aims to identify and analyze the impact of tax planning in an effort to minimize the value-added tax payable on CV. Mikita Cookies. Based document of VAT in 2014, CV. Mikita Cookies transact with suppliers who have registered themselves as PKP or not PKP, so that not all purchases issuing tax invoices, it affects the calculation of VAT. Of the various ways of tax planning VAT, in this study, the authors apply the optimization of crediting of input tax. From the discussion, it can be seen that the document in 2014, VAT owed to be paid is Rp. 212 046 749, -, with total purchases of PKP Rp. 10,917,702,280 and the total purchase Non PKP Rp. 810 189 115, After the VAT tax planning with patterns of maximizing tax creditable input VAT payable then the resulting total of Rp. 131 027 838, -. Assumed in 2014 that CV. Mikita Cookies only deal with PKP, so that on every purchase of goods / services CV. Mikita Cookies get a tax invoice

SISTEM EKONOMI KERAKYATAN SEBAGAI LANDASAN PEMBANGUNAN EKONOMI INDONESIA MELALUI UKM, KOPERASI DAN PEMERINTAH DAERAH sabil sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Democratic economic system has been defeated by libral economic system that controls almost all countries, whereas in Indonesia has long been known that a community-based economic system in which due regard to the culture of a nation of Indonesia. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in effect since 1998, then the government was determined to implement a democratic economic system with MPR decree issued No.IV/MPR/1999, of the Guidelines which states that Indonesia's economic system is a system of social economy. Populist oriented development and a wide range of discretion in favor of the interests of the people. people's economy developed as an effort to further promote the community. In other words, the concept of people's economy performed as a strategy for build more priority to the welfare of the community empowerment. people's economy can be realized by restructuring the political institutions at district level. Thus the question of the economic development of the people can not be separated from the political institutions at district level. For it must create a political climate that is conducive to the economic development of the people. SMEs, cooperatives, local and central government, Food security is a crutch goes some populist economic activity in Indonesia, when the economic crisis hit Indonesia a monster companies are experiencing the fall as well as many out of business, while SMEs and cooperatives remained robust even exist at the time that Keywords : Democratic economy system, UKM, Cooperative

PENERAPAN SAK ETAP DALAM LAPORAN KEUANGA N PADA KOPERASI KARYAWAN PT. TATA BUSANA JAKARTA Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Preparation of financial statements must be based on generally accepted accounting standards. Standards used in the preparation of financial statements is a standard accounting cooperative entities without public Accountability (SAK ETAP). SAK ETAP is the new standard issued bond replaces SFAS No. accountant Indonesia 27. This scientific article is to discuss the implementation of the SAK ETAP Employees Cooperative PT. Tata Busana aimed to find ways of applying SAK ETAP conducted by the Employees Cooperative PT. Tata Busana and conduct a review aspects assessed to see the accuracy of SAK ETAP Employees Cooperative PT. Tata Busana. Based on the results of the research, it was concluded that Based on the results of the research, that the Employees Cooperative PT. Tata Busana has not made full SAK ETAP as standard in the preparation of financial statements. Therefore Cooperative Employees PT. Tata Busana should perform financial statement presentation SAK ETAP with good and complete, in order to provide full information on the financial condition of the Employees Cooperative PT. Tata Busana. Keywords : Cooperative, SAK ETAP

PENERAPAN METODE PROFILE MATCHING UNTUK MENENTUKAN KELAYAKAN PEMBERIAN PINJAMAN PADA BANK PERKREDITAN RAKYAT Veti Apriana
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

The determination of the feasibility of granting loans (credit) is very important for the company, many factors need to be considered to make decisions on granting pinajaman (credit) to the credit applicant. It needs a proper assessment attribute determination to avoid mistakes in making decisions that may result in losses. Application of profile matching method used to solve problems that provide credit to an applicant perangkingan best of criteria - criteria that have been mapped with the aim to assist and facilitate the decision maker in providing alternatives to lending to credit applicants. Rate and calculation of the value GAP by home ownership status, status of business, business conditions, the main income, extra income, the ability of monthly installments, credit guarantees, personality. The final step of the method of profile matching the form of rankings shows that the higher the ranking produced, the greater the chances of being accepted for a loan (credit) presented by the Bank. The results showed that the profile matching method can be implemented in a decision support system for assessing the feasibility of granting loans based on the assessment criteria. Keywords : Feasibility credit, Decision Support System

ANALISIS PERHITUNGAN PPh BADAN DALAM RANGKA PENYESUAIAN UNDANG-UNDANG DAN PERATURAN PAJAK YANG BERLAKU Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

The country's biggest source of revenue comes from taxes, one of which comes from income tax on the subject of corporate tax. Corporate taxpayers in their tax obligations must be based on the Tax Act and regulations applicable taxes and carry out the assessment system in the form of bookkeeping self, count, deposit and report his income tax. This study aims to determine the amount of corporate tax under the Act and the applicable tax regulations in 1994 to 2013, while the law used is Act 10 of 1994, Act 17 of 2000, Act 36 of 2008 and Regulation government No. 46 2013. The method used is descriptive qualitative analysis by analyzing and comparing the magnitude of the tax year is based on rates of Law No.10 of 1994, Act 17 of 2000, Act 36 of 2008 and Government Regulation No. 46 in 2013. The data used in the form of financial statements of fiscal PT. HKR that have been through the process of fiscal correction. The research results indicate the magnitude of the corporate tax rate based on Law No.36 of 2008 is lower than the laws and regulations of the previous tax, taxable income to the extent the same amount of each tax year. While PP 46 can not be done due to gross income of more than $ 4.8 billion, so it does not include the criteria imposed PPH final 1%. This means the tax rate imposed on the taxpayer's particular company the lower body, so that the income tax paid by the lower. So hopefully with the lower rates, the level of awareness and tax compliance in implementing the higher tax obligations Key words : Corporate Income Tax, Tax Rate, Constitution and Regulations

PERANAN RASIO LIKUIDITAS, SOLVABILITAS, RENTABILITAS TERHADAP KINERJA KEUANGAN PADA K.I.A TOUR & TRAVEL JAKARTA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Economic development so quickly make the public more critical thinking to follow the development of the information economy. The information economy is the most appropriate use of financial information. The financial statements present the financial position and performance of the company in generating profits. The aim is to give an overview of weakness and financial capability, from year to year, which is to determine the level of liquidity, solvency, profitability, business stability, and the level of risk or the health of a company. For investors it will look at the ratio of the use of the most appropriate to the analysis to be performed. If these ratios do not represent the purpose of the analysis will he do then the ratio will not be used, because the financial concept known as the flexibility, meaning that the formula or various forms of formulas to be adapted to the cases studied. So to assess the financial condition and performance of companies can use ratio is a comparison of the figures contained in the financial statement items. Based on the research results, the company's profit decreased and increased from year to year. The profits to be the absolute size of the company's financial performance or not. Therefore, it is necessary and important to be analyzed by using the ratio of liquidity, solvency, and profitability to measure the performance of the company in order to obtain more accurate results. Keywords: Liquidity, Solvency, Profitability, Financial Performance

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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