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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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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN BUMN PERIODE 2010 – 2015 Fazhar Sumantri; Susanti Susanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

BUMN bank is a groups the most influential banks in the Indonesian banking industry. fourth the BUMN Bank namely BRI, Mandiri, BNI, and BTN successively is the largest bank number one, two, four, and Six of a total of 118 banks in Indonesia. The purpose of this study was to analyze the comparisons financial performance BUMN banking consisting of PT Bank Rakyat Indonesia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk and PT Bank Tabungan Negara Tbk period 2010 - 2015 using financial ratios. This research is using secondary data, namely in the form of annual financial statements of companies banking BUMN listed on the Indonesia Stock Exchange period 2010 - 2015. Based on the financial performance analyzed include four ratios as measured, this is EPS, PER, PBV and DER, seen that the financial performance PT Bank Rakyat Indonesia Tbk, PT Bank Mandiri Tbk, PT Bank Negara Indonesia Tbk are very dominating and better when compared with PT Bank Tabungan Negara Tbk Testing were performed using One-Way ANOVA test in partially seen that there are differences in the average financial performance of the four companies based EPS, PBV and DER. Whereas in simultaneous, Statistical test results in this study shows the difference in financial performance between the four companies. This result indicates that the portfolio formation that consists of four types of shares will delivers optimal yield considering the fourth these stocks have a different characteristic views of its financial performance. Keywords : Financial Performance, EPS, PER, PBV and DER.

KEBIJAKAN MONETER DAN PENGARUHNYA TERHADAP PEREKONOMIAN INDONESIA SECARA GLOBAL seno sudarmono Hadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Abstract – Indonesia's economic growth is so rapid at the end of this end result in the inflation rate. As happened in the last six years was recorded inflation increases quite dramatically from the year 2009 of 2.78 to 5.50 in the year 2014, despite declines in terjad flktuasi rising inflation. Inflation is the impact of terjadnya increase perekonmian growing on a country by increasing the economic growth of trading activities or buying and selling increased as the supply increases of businesses or producers resulting in an increase of more than buyers or consumers to shop, resulting in price increases of some good product ata goods market services. One way to anticipate the growing inflationary policy, the government is supposed to do parties with Binga rate policy in this regard should be made the monetary authorities in Indonesia, Bank Indonesia. With interest rate policy is expected minimal rate of inflation can be prevented to a lower level so that people can enjoy the products at a more affordable price so that the prosperity of the people can be achieved. Keywords: Interest Rates, Inflation, Economic Growth

ANALISA RASIO PERPUTARAN PERSEDIAAN BUSANA MUSLIM TERHADAP JUMLAH PENJUALAN BULANAN PADA PT. TATA BUSANA DI JAKARTA Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Current economic developments resulted in a business activity that is increasingly faced with complex problems and dynamic. To deal with these problems, the company is expected to innovative and capable of adapting to the changes that occur. In a trading company, the ability to store enough supplies to meet the needs of customers can be a very complex problem. Failure to do so could result in loss of sales. On the other hand, too much supply store will be able to increase the risk of losses due to the price reduction, damage or changes in customer buying patterns. Merchandise inventory and sales at PT. Dressmaking decline and rise every month, this is because the Muslim fashion market conditions uncertain. Therefore, it is necessary to analyze the inventory turnover Muslim clothing at. Dressmaking so as to know how much inventory will be sold each month. Data obtained by using techniques of documentation and observation. Analysis of the data using the formula inventory turnover ratio and average days - average inventory. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: (1). Inventory turnover is always increase except in September to December. (2) The level of sales is also always increase except in August, September and December Keywords : Day Average - Average Inventory, Inventory Turnover Ratio, Sales

ANALISIS CURRENT RATIO TERHADAP DEBT TO ASSET RATIO PADA PERUSAHAAN PROPERTY DAN REAL ESTATE sofyan marwansyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Each company generally has the financial statements as a form of management of the operational activities for a specific period. After the financial statements are prepared based on the relevant data, and performed with the correct accounting procedures, it will show the condition of the company's financial statements sebenarnya.Agar more meaningful and understandable to stakeholders then need to do the financial analysis. Financial statement analysis is performed to measure and determine sajauh where the performance of a company at the moment. In this final project research is interested to analyze some of the commonly used ratio is the ratio of liquidity and solvency. This study aims to determine whether the liquidity ratio effect on solvency ratios simultaneously and partially. Independent variables used in this study is the current ratio (X) and the dependent variable is the debt to asset ratio (Y) .Rancangan research is hypothesis testing, with a sample of 20 property and real estate company listed on the Indonesia Stock Exchange year period 2010 to 2012. the data were processed using linear regression analysis using SPSS version 21. Based on the analysis performed on each - each variable, it can be concluded that the current ratio and debt to asset ratio has a relationship being and in the opposite direction to the value of R obtained by -0439. debt to asset ratio is influenced by the current ratio amounted to 19.2% the remaining 80.8% is influenced by other factors. regression line formed dalah Y = 0512-0042 X.

PERBANDINGAN KINERJA BANK BERDASARKAN ANALISIS RASIO RENTABILITAS IDA ZUNIARTI
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Bank is an industry which main activity is to mobilize funds from public and then distribute it in order to earn income. Therefore, it is important for banks to maintain public’s trust because its business is to rely on public’s trust. One of some attempts to maintain public’s trust is by increasing the performance of the bank institution itself.This research aims to determine the differences in the financial performance of the bank with a case study is PT Bank Mandiri (Persero), Tbk and PT Bank Central Asia (Persero), Tbk period 2002 – 2012. The data processing in this research performed using statistical techniques such as average two different test (independent sample T-Test). The puRp.ose of testing the hypothesis of average two different test on this research is to accept or reject the hypothesis that has been made. The data being used is secondary data which is the statements of published financial such as balance sheet and income statement obtained from the website of Bank Indonesia (www.bi.go.id).The performance of the two banks are measured using the financial ratio, Return on Assets ratio (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Operating Expenses/ Operating Income (BOPO). The result of this research which uses financial ratio analysis shows that the performance of BCA is better than Bank Mandiri during the period 2002 – 2012. The overall financial performance shows that BCA has better financial performance than Bank Mandiri. The average value of ROA from Bank Mandiri period 2002 – 2012 is 2,3280, and BCA is 3,1780. The average value of ROE from Bank Mandiri is 16,3510, and BCA is 23,1040. The average value of NIM from Bank Mandiri is 3,9110 and BCA is about 4,7090. And the average value of BOPO from Bank Mandiri is 75,4210 and BCA is 67,6660. Keywords : Comparative Analysis, ROA, ROE, NIM and BOPO

ANALISIS PERAN KEBIJAKAN MONETER BANK INDONESIA (BI) RATE TERHADAP NILAI TUKAR US$ DAN INFLASI Saridawati Saridawati
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Many things certainly affecting the depreciation of the rupiah against the US dollar. Certainly one of them is the amount of demand and supply on the US dollar itself. On one hand, the fulfillment of the various needs of society in the country form the background so that the import policy was taken. On the other hand, payments using the US dollar against the needs of the imported product, of course, will raise the demand for the US dollar. Meanwhile, the rupiah against the US dollar is one of the important factors that affect the domestic price changes. Price changes in this country, if not controlled properly will lead to inflation. This can be seen from the trend of depreciation of the rupiah against the US dollar followed by a rise in the inflation rate in the country. BI Rate is one of the policy instruments that are owned by the government to reduce the amount of money in circulation, so as to control the rate of growth of inflation. Keywords : BI Rate, Rupiah, US Dollar, Inflation

ANALISA PERKEMBANGAN PENERIMAAN PAJAK BBNKB SEBAGAI PENDAPATAN ASLI DAERAH PADA DIPENDA SAMSAT CIBINONG sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

Reception is one country and use the revenue to finance public expenditures associated with the task of organizing state government. This study aims to determine the level of tax revenue transfer tax motor vehicles which are in DIPENDA SAMSAT Cibinong. Data collection methods are observation, interviews and documentation analysis methods such as qualitative methods. Tax transfer tax motor vehicles each year has increased, this was due to the desire some people were so great to own a private vehicle as a means of land transportation in order to achieve a certain goal. The data obtained show that the income tax transfer tax motor vehicles in 2011, 2012, 2013 respectively acceptance over the target with the realization of 236.74%, 306.3%, 357.86%, on average over the period three years, the number of realization is 336.23%, which indicate where the period of 2011 to 2013 tax revenues of Customs of Vehicle always exceeded the planned target. This is influenced by people's desire to have a motor vehicle in either two-wheel or four wheel as the vehicle for daily activities and this is one of the original income. Keywords : Tax Revenue, BBNKB, Locally-generated revenue

TINJAUAN PRAKTEK MUDHARABAH PERBANKAN SYARIAH DI INDONESIA Irwin Ananta Vidada
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Along with the market potential of a large segment of Islamic banking in Indonesia as the largest Muslim country in the world, the preachers are supported by the MUI continuously broadcasts a message to forbid usury transactions. The preachers encourage Muslim communities and businesses to seek alternative financial institutions that promise free muamalah usury as product and services offered by the Islamic banking. Savings on Islamic banking products in general use mudharabah and contract wadi'ah. Services become the core business of Islamic banks is mudharabah and practices surrounding the contract is at the reviews on this article. However, there are indications mudaraba practice of Islamic banking in Indonesia is still found a number of irregularities even in common with the concept of conventional banks. This makes the practice of Islamic banking is still not completely aligned with the provisions of sharia. Indications of irregularities found any element of the contract mudharaba engineering, whereas mudharabah is the core business of Islamic banking itself. The contract engineering practices resulting transaction violates the provisions of sharia Islamic banks themselves then dragged on usurious transactions. Then the actual incidence is camouflage on savings or borrowing products with usury, but the sharia packaging services. Keywords: Mudharabah, Syariah Banking, Usury

DAMPAK LOAN TO DEPOSITE RATIO TERHADAP PROFITABILITAS (Studi Kasus Pada PT. Bank XYZ Banten) Ellyta Muchtar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

The function of the bank as a financial intermediary which means collecting funds from the public and channel them back to the community in the form of loans. Sources of funds used to finance the loan portfolio is derived from third party funds, the amount of loan interest income will be followed by the amount of interest expense paid to the customer. Objective Research to determine whether there is significant influence and how much influence the Loan to Deposit Ratio to the Bank's profitability as measured by Return on Assets. The method used is a causal research conducted quantitatively with the data available on the website perusahaan.Data analyzed with quantitative approach, namely the correlation analysis and multiple linear regression analysis were processed by SPSS16.0 software. Samples are one of the commercial banks in Banten, West Java which financial data is taken from the financial statements that have been published through the website of the bank concerned. The results obtained by the analysis and data processing value LDR variable correlation with significance 0.182 meaning> than 5% so that it can be concluded between the LDR there is no connection with the bank's profitability. Interpretation of the correlation coefficient value, value - 0524 showed the level of the trade-offs between LDR with bank profitability. Rated R Square 0275 means indicates that LDR capabilities in explaining the level of bank profitability amounted to 27.5% The results of this study showed that the increase in bank lending to the public is not matched by an increase in profitability of the acquired bank. Key words : Loan To Deposite Ratio (LDR), Profitabilitas, ROA

Insentif Pajak Dalam Membentuk Keputusan Investasi Wika Arsanti Putri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

This literature review discusses the effectiveness of tax incentives in attracting investment. The author analyzes the theory of investment that says that tax incentives reduce the use of capital stock can increase investment. However, there are still doubts over tax incentive policies that can increase investment. This is due to other factors considered by investors in investing such as the ease of licensing, the size of the domestic market, international market access, infrastructure, social conditions and security, and the availability of human resources.

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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