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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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PENERAPAN STANDAR PEMBIAYAAN PENDIDIKAN INKLUSIF SEBAGAI DASAR PENYUSUNAN ANGGARAN PADA SD PANTARA TEBET JAKARTA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Inclusive education is an education for children with special needs in lieu of regular school or public. SD pantara an inclusive education institutions, in carrying out teaching and learning activities necessary infrastructure facilities. Those facilities tailored to the needs of each educational institution organized in standard financing. The standard is used as the basis for budget preparation. This study used a qualitative descriptive analysis technique where the standard of education in elementary pantara financing include labor standards, standards of facilities and infrastructure, and supporting standards are used as the basis for the preparation of the Budget and the academic year 2013/2014 2012/2013. The results of his research is the education budget has increased compared 2013/2014 2012/2013 the budget year in terms of revenue, labor standards, standards of facilities and infrastructure, backup. While supporting existing standards decline over the previous year, due to the contribution of donors, thereby reducing the expenses of supporting standards. Keyword : budget, financing, inclusive education

IMPLIKASI CSR DISCLOSURE DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan Manufaktur periode 2007-2009) Ellyta Muchtar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

The aim of this research to find empirical evidence of the influence of CSR Disclosure and financial performance was measured with return on assets (ROA) and earning per share (EPS) on stock return.The population in this research is manufacturing companies listed on Indonesia Stock exchange (BEI) period 2007 to 2009. The samples was selected with purposive based completed of annual report company by the number of samples 60 companies. Stock return was measured based on stockmprice March and April. Analysis of the data used multiple liniear regression.The result of Adjusted R square was 0,037 and test result F was 1,746 showed that CSR disclosure, ROA and EPS had not effect to stock returns simultaneously. The based on results of t test with a standard coefficient 0,285, significant 0,046 showed that earning per share had partial effect on stock returns. Result of this study reflects that investor very heavily information about earning per share of a company to take investment decisions. Keyword : CSR disclosure, ROA, EPS, stock return

"TAX AMNESTY" UPAYA PEMERINTAH MENINGKATKAN KEPATUHAN WAJIB PAJAK andreas rudiwantoro
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

AbstactIn the Tax Amnesty Constitution, it is confirmed that tax amnesty is an act of abolition towards outstanding taxes debt, which will not be fined for taxation administration and convicted of crime in the taxation field by unveiling wealth which has not been reported (either declared or repatriated) in the annual tax report (SPT) of the previous year and paying retribution as have been regulated in the particular constitution.The government as the authorities put a serious attention towards the success of this tax amnesty policy, which is hoped to give a positive impact towards national economy and development. Various socializations, counselings, seminars, and discussions have been held in the entire nation to support this policy. Tax amnesty has positive goals, which in short term, this will generate additional income from the retribution funds paid by taxpayers who join this program, and for the following years, this policy will create obedience of the taxpayers in paying their outstanding taxes.Keywords: tax amnesty, compensation, declaration, repatriation, taxpayers and compplience of taxpayers. Abstrak Dalam UU Pengampunan Pajak atau Tax Amnesty ditegaskan bahwa pengampunan pajak adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana dibidang perpajakan dengan cara mengungkapkan harta yang belum disampaikan (deklarasi dan repatriasi) dalam laporan SPT tahun sebelumnya dan membayar uang tebusan sesuai yang diatur dalam UU tersebut.Pemerintah selaku pemegang kekuasaan menaruh perhatian cukup serius terhadap kesuksesan kebijakan tax amnesty / pengampunan pajak yang diharapkan dapat berdampak positif terhadap perekonomian dan pembangunan nasional. Kegiatan sosialisasi, penyuluhan, seminar dan diskusi telah dilakukan diseluruh pelosok negeri. Pengampunan pajak atau tax amnesti memiliki tujuan positif dimana dalam jangka pendek akan menghasilkan tambahan penerimaan negara dari uang tebusan yang dibayarkan wajib pajak yang mengikuti program pengampunan pajak dan untuk tahun tahun kedepan akan menciptakan kepatuhan wajib pajak dalam membayar pajak terhutangnya. Kata kunci: Pengampunan pajak, uang tebusan, deklarasi, repatriasi, wajib pajak dan kepatuhan wajib pajak.

ANALISIS NON PERFORMING LOAN TERHADAP RETURN ON ASSET PADA BANK MANDIRI PERIODE 2007-2012 Sofyan Marwansyah; Rani Kurniasari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

The banking industry is an important sector in the national development that serves as a financial intermediary between parties who have surplus funds to those who need funds. Factors that affect the profitability of the bank can be sourced from a variety of performance indicators indicated profitability . Important profitability ratio for banks is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the company's effectiveness in generating profits by exploiting its assets. ROA is the ratio of profit before tax to total assets. The larger the ROA shows the better performance of the company, because the level of return the greater. In this study the authors wanted to see whether there is a relationship between the NPL on ROA and whether there is influence between NPL on ROA at Bank Mandiri period from 2006 to 2012, the discussion of the results obtained that the variable NPL (Non Performing Loan) has a relationship to the ROA of -0.906, this shows that the NPL has strong relationships and the opposite direction on ROA, ROA variables significantly influenced by variables NPL (Non Performing Loan) of 82.05 % , while the remaining 17.95 % is influenced by other factors and views of the regression equation obtained for Y = 3.48 to 0.95 X , this shows that if there is no value then the value of ROA will NPLs amounted to 348 , if the value of NPLs increase by 1 unit , then it will reduce the value of ROA of 0.95 units Keyword: Analysis of Non-performing loan, ROA

ANALISIS KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA BANK BUMN Sofyan Marwansyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

High and low value of a company is determined by the stock price of the company, the better the stock price of a company, the higher the value of a company and to see the stock price of a company can be judged from the company's financial performance. In the economy of a country must be supported by the good performance of the banking public and private. In this study the authors will perform analysis of the financial performance of banks Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA) and the Loan to Deposit Ratio (LDR) on stock price of BUMN the period 2008 to 2015 were obtained from annual report state-owned banks, the analysis techniques that will be used in this research is multiple linear regression to obtain a comprehensive picture of the relationship between the variables and the other variables. The results showed that the variable Return On Asset (ROA) positive and significant impact on stock price of banks, while the Capital Adequacy Ratio (CAR) has positive effect and does not significantly influence stock prices, Non-Performing Loan (NPL) a significant negative effect on stock prices, Loan to Deposit Ratio (LDR) and no significant negative effect on stock price. Simultaneous test results show there is influence between CAR, NPLs, ROA and LDR together to share price state-owned bank. The magnitude of the effect was 82.1%, while the remaining 17.9% influenced by other factors outside the research Keywords : Capital Adequacy Ratio, Non Performing Loan, Return on Assets, Loan to Deposit Ratio, and stock price of Banking

ANALISA TINGKAT KEPUASAN NASABAH ATAS PELAYANAN JASA KEUANGAN PERDAGANGAN BERJANGKA PT. “X FUTURES” Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Various types of services the company provides to customers either already regulated by law and that the company incentive to provide the best services to customers to improve satisfaction. In the author's purpose to analyze the level of customer satisfaction PT. X Future of the financial services of the company to test the multiple linear regression analysis using the data in the form of questionnaires to 30 (thirty) the customer. Based on the results of the discussion conducted by meode linear regression can be obtained the first result; There is a relationship between the services provided by the company to the Customer satisfaction level of 0961, where the better the service, the higher the level of Customer satisfaction is concerned because of the relationships formed between two (2) is a strong indicator, second; There is the influence of the service provided by the company to the Customer satisfaction level of 0961, where the quality of service provided greatly affect the level of satisfaction of the Customer due to the effect of which is formed between two (2) is a strong indicator and third; that the form of relevant and significant linear equation between the level of service to the Customer satisfaction level with the line equation y = -6.188 + 1,149x Keywords: Service, Customer Satisfaction

PENGARUH PENCAIRAN ATAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA KRAMAT JATI Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

A source of revenue from the tax is the most potential to increase state revenue each year. To increase tax revenues is then held tax collection. But in doing this tax the government often find some obstacles. One of them is the tax arrears. To overcome these obstacles it is necessary to collection action. In this study the authors used quantitative analysis, determination, regression and hypothesis testing, which became independent variable in this study is liquefaction top billing with a letter of reprimand (X1), liquefaction top billing forced letter (X2), and the dependent variable is the tax revenue ( Y). This research was conducted in KPP Pratama Jakarta Kramat Jati. The purpose of this study was to determine the effect of liquefaction top billing with warning letters and letters to tax revenues forced the period January 2012 to December 2014. The results of this study is that the disbursement letter of reprimand and forced letter effect on tax revenue. It can be seen from the test results f simultaneously that show the results of 0.000 (<0.05), which showed no significant effect. The amount of R square of 0.426 which only shows that the melting of the top billing with a letter of reprimand and forced only effect of 0.426% of the tax revenue, while 99.574% influenced by other variables Keywords : Warning Letter, Letter Forced, Tax Revenue

STRATEGI MEMBELI Public Offering Initial (IPO) Di PASAR MODAL PERDANA INDONESIA hendarsih, ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

ABSTRACK Capital markets play an important role for economic development as one source of external financing for business and investment vehicles for the community. In the capital market investors can invest by means of ownership of securities for the company. In general, people can buy or as an investor on shares offered by the company. Buying IPO shares should use a certain strategy. The research method used qualitative descriptive analysis in data collection techniques. Collecting data by collecting information contained in newspaper articles, books, or scientific papers on previous research. Initial Public Offering (IPO) is a stock offering in the primary market conducted by a company that wants to go public. Through the capital market, a company may sell its Initial Public Offering (IPO) Initial Public Offering (IPO) to the public in order to obtain funding sources for expansion activities or company operations. Being an investor or buying shares in the capital market is not enough to understand the mechanism of buying and selling securities transactions, both stocks and bonds and profit-loss invest. Especially as inestos IPO must know a certain strategy to avoid loss when after buying IPO. Key Word: STRATEGI, Public Offering Initial (IPO), Capital markets

ANALISA PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANGAN PADA PT. TATA BUSANA JAKARTA Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

The main purpose of a business activity is generating as much profit as possible. In a trading company, the sale of merchandise is a major source of profit. Therefore, the company should be able to manage the resources they have to make the right policies, especially policies in terms of merchandise inventory accounting treatment. The role played by inventory leads to errors in the accounting treatment of stock merchandise will directly influence the presentation of the financial statements. Statement of Financial Accounting Standards (SFAS) No. 14 explains how the accounting treatment for inventories. During this PT. Tata Busana not conduct a review of the accounting treatment for inventories of merchandise customized with SFAS no. 14. Therefore, it is necessary to analyze the accounting treatment for inventories at PT. Tata Busana, whether in accordance with SFAS No. 14. The data obtained using the documentation and observation techniques. Analysis of the data is to use a comparison of inventory accounting perlakun PT. Tata Busana with SFAS No. 14. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: there is a mismatch in the accounting treatment of PT. Dressmaking when compared with SFAS No. 14, especially in terms of measurement, recognition and disclosure of inventories Keywords: Merchandise Inventory, Inventory Accounting Treatment, SFAS No. 14

PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PT. PT SHINDENGEN INDONESIA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Sales is the main thing in the company, because the main source of income comes from the sale. This study aimed to determine the effect of the cost of production to sales at PT. Shindengen Indonesia. This study used quantitative analysis techniques, which are becoming variable x is a variable y, while production costs are the result of the sale. Data in the form of time series data is data production costs and sales results from January 2013 to December 2015.Penulis using correlation analysis, regression and determination, and the data were processed using SPSS version 21. The results showed that there is a very strong relationship of 0.998 between production costs with sales and coefficient of determination shows R Square of 99.6% where the results of sales at PT Shindengen Indonesia affected by the cost of production amounted to 99.6%, remaining at 0.4% influenced by other variables that are not analyzed in this study. Based on hypothesis testing by t test obtained t count> t table (87 945> 2.032), then Ho is rejected, it means that there are significant effect between production costs with sales results. To suppress the increase in production costs as a result of failure cost PT Shindengen Indonesia should provide guidance to employees to keep concentration at work and always adhere to the intruction work or work instructions so as to reduce production costs and profits can be increased. Key words: Costs of production, sales

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

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Journal Mail Official
kartika.kkj@bsi.ac.id

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA