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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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Analisa Kinerja Keuangan Perusahaan Pendekatan Rasio Penentu di Bursa Efek Indonesia Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Penelitian dilakukan untuk menganalisis rasio keuangan Fixed Asset Turnover, Asset Turnover, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Risk Based Capital sehingga dapat ditemukan rasio penentu kinerja keuangan perusahaan asuransi lokal di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan jasa sektor asuransi yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan sektor Asuransi di Bursa Efek Indonesia tahun 2012-2016Diperoleh kesimpulan bahwa: Fixed asset turnover tidak berpengaruh yang signifikan antara fixed asset turnover terhadap kinerja keuangan. Asset Turnover berpengaruh positif dan signifikan antara asset turnover terhadap kinerja keuangan. Curent Ratio berpengaruh positif dan signifikan antara current ratio terhadap kinerja keuangan. Debt to Asset Ratio berpengaruh positif dan signifikan antara debt to asset ratio terhadap kinerja keuangan. Debt to equity ratio mempunyai pengaruh yang tidak signifikan antara debt to equity ratio terhadap kinerja keuangan. Risk Based Capital berpengaruh positif dan signifikan antara risk based capital terhadap kinerja keuangan. Kata kunci: Fixed asset ratio, asset turnover, current ratio, debt to asset ratio, debt to equity ratio, risk based capital, return on equity.

PENERAPAN PP. 46 TAHUN 2013 DALAM LAPORAN REKONSILIASI FISKAL SEBAGAI DASAR UNTUK MENGHITUNG PPh BADAN PASAL 29 TERUTANG Amin Setio Lestiningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Financial statements prepared by management consists of two types of commercial financial statements for the benefit of internal and external financial reports in addition to taxes and fiscal intended for tax purposes. The preparation of financial statements for the two are often found differences in both permanent differences and temporary differences, therefore it needs to be reconciliation fiscal. Object of research that the authors take is the commercial and financial statements of fiscal year 2013 financial statements of PT Sarana Papanseluncur Indonesia (Epic Wakestore). Reconciliation of fiscal done using PP 46/2013 so it can be calculated corporate income tax owed article 29. Research methods using qualitative descriptive analysis. Based on the results of the discussion, then there is the difference in net income after tax of Rp 159,981,534 fiscal correction related to PP 46/2013. The presence of PP 46/2013 are very positive effect on the company because the company will earn a higher income with very low tax. Before the entry into force of Regulation 46/2013, the amount of net income for the fiscal ie January to June 2013 amounting to Rp 159,981,535, whereas after the entry into force of Regulation 46/2013 fiscal net income for July to December 2013 amounted to Rp 1 due in connection with the PP 46 in 2013, PT Sarana Papanseluncur Indonesia (Epic Wakestore) make a positive correction to the costs incurred in connection with activities in the gross income gain from July to December 2013 So the costs are only recognized by the fiscal costs incurred during January to June 2013 In tax year 2013, PT Sarana Papanseluncur Indonesia has a tax liability of Article 29 of Rp 12,191,353. Keywords : Article 29 of the Corporate Tax Payable, Fiscal Reconciliation report, PP 46/2013

Faktor Biaya Dan Efisiensi Kerja Keuangan Terhadap Pertumbuhan Laba Bank Mandiri Tbk Ratiyah Anggoro
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

AbstrakDeregulasi pada perbankan saat ini telah mengakibatkan kebutuhan dana secara langsung maupun tidak langsung melalui perbankan. Kondisi ini mendorong tumbuhnya perbankan kita baik menyangkut produk perbankan, jumlah bank maupun jumlah cabang sehingga semakin banyak menjangkau masyarakat yang membutuhkan jasa perbankan. Krisis keuangan di Asia Tenggara dimulai dari tahap adanya liberalisasi keuangan yang ditandai dengan semakin bebasnya arus dana asing di sektor perbankan. Liberalisasi telah meningkatkan capital inflow dari luar negeri ke negara berkembang termasuk ke Indonesia dikarenakan negara berkembang sangat membutuhkan dana untuk pembangunan ekonominya. Maka dari itu Bank harus meningkatkan kinerja dengan baik terutama menjaga tingkat profitabilitasnya sehingga akan memperoleh kepercayaan masyarakat. Dimana penelitian ini memiliki tujuan untuk menganalisis besarnya pengaruh Non Performing Loan (NPL),Return on Asset (ROA), Net Interest Margin (NIM), BOPO (Biaya operasional/Pendapatan operasional) terhadap Pertumbuhan laba Bank Mandiri, Tbk. Setelah data terkumpul, maka data dianalisa dengan menggunakan metode regresi berganda bantuan software SPSS versi 20.0, kemudian dianalisa berdasarkan hasil analisa olah data tersebut. Dan hasil dari penelitian ini dapat disimpulkan NPL, ROA, NIM, dan BOPO berpengaruh negatif terhadap pertumbuhan laba Bank Mandiri Tbk dan tidak signifikan sebab nilai t sig adalah 0.887 (NPL), 0.944 (ROA), 0.821 (NIM), 0.829 (BOPO) lebih besar dari taraf nyata 0.01. Kata Kunci: Biaya, Kinerja Keuangan, Laba Bank.

ANALISA KOREKSI FISKAL LAPORAN KEUANGAN PADA KONSULTAN PAJAK VAUDY STARWORLD & PARTNERS JAKARTA Hartanti hartanti; Kenny T Fadjari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Agency is one subject of income tax, to calculate the amount of income tax payable bookkeeping company must make customized with taxation legislation. Under article 4, paragraph 1 of Law No. 36 of 2008 which became the object of the tax is income, but in the application of tax accounting, recognition of expenses, require special accounting treatment. Underlying this issue is the tax accounting method differences between accounting and tax, it can not be separated with the time difference and the difference remains between accounting and fiscal. This research was conducted in order to determine the outcome of fiscal correction and its effect on the coorporate income tax calculations do Starworld Vaudy Tax Consulting & Patners Jakarta. The data obtained by observation, interviews, and documentation while an analytical technique used is descriptive qualitative analysis. The results of his research is the amount of taxable income according to the calculations of different companies after analysis of the financial statements of the fiscal correction, according to the company (before analysis) taxable income of Rp. 573.014.00 , while income taxation under the Act (after analysis) of Rp. 576. 740. 000, the difference to give effect to article 29 of income tax to be paid, according to the company (before analysis) of Rp.16.900.509, while according to the Tax Act (after analysis) of Rp.17.400.551, there is a difference of Rp.500.042, accrued companies, as well as installments of income tax article 25 according to the company (before analysis ) of Rp. 3.491.709, while according to the Tax Act (after analysis) of Rp. 3.533.379, For the company to be more careful in making reconciliation / correction adjusted fiscal Regulation Legislation Taxation Key words: Fiscal corection, PPh for Company

PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PT. BANK MANDIRI, Tbk PERIODE 2009-2014 Ida Zuniarti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Capital is one of very important factors for a business unit to keep its business run well, because by using its capital sources properly then the operational activity of the company is able to operate successfully. The fulfillment of funds to have capital of a business unit can be provided either from internal or external sources. The internal supply of funds come from the internal part of the company, otherwise for the external supply of funds can be gained from capital and money market. The company management must be able to determine precisely about the capital structure which will be used since the decision making of the source over the funding is a very important thing. The company decision in regarding the optimum capital, can commensurate between risk and benefit. This research is aimed to understand whether the impact of measured capital structure using Debt to Equity Ratio (DER) towards financial performance measured by using the Return on Equity (ROE) in PT Bank Mandiri, Tbk.The research data being used is a secondary data taken from published financial statements namely income statement and balance sheet obtained by Bank Indonesia through the web pages www.bi.go.id and from the website of Bank Mandiri ; www.bankmandiri.co.id using simple linear regression analysis method. The result of the research showed that the variable of DER is not significantly effected towards ROE in PT Bank Mandiri, Tbk time period starting from January – December 2009 to December 2014. Keywords : Financial Performance, Equity Structure, ROE, DER

ANALISA JUMLAH UANG BEREDAR DI INDONESIA TAHUN 2005-2014 Anggarini, Desy Tri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

Money Supply are the monetary system (the Central Bank, Commercial Bank and Rural Bank / BPR) to the domestic private sector (excluding the central government and non-residents). Liabilities that are components of the The amount of money in circulation/ Money Supply consists of currency held by the public (outside of commercial banks and rural banks), demand deposits, quasi money owned by the domestic private sector, and securities other than shares issued by a monetary system that is owned by the domestic private sector with the remaining term of up to one year. (Bank Indonesia, 2015)Money Supply in circulation can be defined in a narrow sense (M1) and in the broad sense (M2). M1 includes currency held by the public and demand deposits (demand deposits denominated in Rupiah), while M2 includes M1, quasi money, and securities issued by a monetary system that is owned by the domestic private sector with a remaining term of up to one year. The method of analysis of the amount of money circulating in Indonesia, is the quantitative descriptive statistics. Empirical data periodically (time series) is studied descriptively by taking secondary data from the data in Bank Indonesia and Badan Pusat Statistik (BPS) with the period 2005 to 2014. The conclusion at period 2005 – 2014, M2 composed of quasi money and securities other than shares an important part in the amount of money circulating in Indonesia, compared to M1 money outside banks and demand deposits. Keyword : money supply, currency, demand deposits, quasi money, securities

ANALISA RASIO SOLVABILITAS LAPORAN KEUANGAN (STUDI KASUS : PT CEMERLANG JAKARTA) Fahmi Kamal
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Each company has financial statement ratios, including solvency ratios. The financial statements required by a company to measure and assess the performance of the company because in it there is important information about the company's earnings and financial position of the company's capabilities. The financial statements can be analyzed to see the condition of the company. Type of financial statements analysis varies according to the interests of the parties will conduct the analysis. One way to analyze financial reports by performing the analysis of the solvency ratio. The purpose of this study was to determine the level of solvency PT Cemerlang Jakarta. Solvency ratio analysis will provide a better understanding of the financial condition analyzed. Indicators used in the solvency ratio analysis consists of: Total Debt to Total Assets Ratio, Debt to Equity Ratio / Equity Ratio Debt, Long Term Debt to Equity Ratio. From the analysis of financial statements in 2011 and 2012 Jakarta PT Cemerlang changes, where in 2011 the financial statements of the company in 2012 while insolvable financial statements solvable. Analysis of the financial statements required to monitor the progress of the company and to anticipate the various possibilities that will occur at the company, so that the management company can make decisions quickly and accurately. Keywords: Solvency Ratio, Financial Statements

ANALISA AKUNTANSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DAN JUAL BELI DI PERBANKAN SYARIAH Indria Widyastuti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Banking functions are as mediation institutions in finance or liaison between the parties that the excess funds (surplus funds) with those who loss of funds(deficit fund) because bank collects funds fromthe public (finance) and provide funding (financial) to those in need. Islamic banks collected funds distributed based onthe patterns of distribution of funds is justified in Islamic principles. Financing based on Sharia Principles is to provide cash to who loss of funds and must to return the money after a certain period of time in exchange or for the results. Financing on business activities or other activities stated in accordance with Sharia financing among other things based on the principle of profit sharing, which profit sharing principle is accompanied by equity, the principle of sale and purchase and capital goods financing with the principle of the lease without selection or by selection of the transfer of ownership of goods hired. Islamic banksfund distributioncan be done throughthe followingthreepatterns: the principle ofsale and purchase financingwhich includesfinancing with principles Murabaha, Salam, IstishnaandIjarah. The next principle is lossingprofitsharefinancingprinciplescoveringof Mudaraba financingandMusharaka financing. The otherfinancingprinciplescoveringHawalah, RahnandQardh. In this study analyzed the principle used in financing by Islamic. Transaction financing in the form of profit sharing are Mudaraba and Musharaka. Transaction financing in the form of sale & purchase are Murabaha, Salam and Istishna. Financing in the form of leasing is Ijarah Keywords : financing, profit sharing, Islamic banks.

KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KABUPATEN BOGOR Dede Suleman
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

local government, taxes levied under national regulations, but tariff revenues are made by local governments Taxes levied and administered by the central government, but levies are distributed to local governments. local taxes included; hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes, advertisement taxes, property and urban taxes, land and building rights, swiftlet nest taxes.Object of restaurant tax is service provided with payment, Service provided restaurant referred to include service of sale of food and / or beverage consumed by buyer, either consumed in place of service or elsewhere. Which is not the object of restaurant tax is catering service or catering and services provided by restaurants or restaurants whose sales value does not exceed ten million rupiah per month. The subject of restaurant tax is an individual or entity that makes payment to restaurants / restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run the restaurant. restaurant tax revenues increased annually to contribute to local revenues, Bogor Regency revenue offices, restaurant tax contribution in 2014 was 1.06%, 1.17% in 2015 and 2016 was 1.48%. each year shows an increase and targets and realization, in 2014 its achievement target of 103.56%, in 2015 its target achievement of 110.12%, 2015 its achievement target of 102.35%. . The restaurant tax has already been set at a rate of ten per cent of the amount of payment the restaurant receives

ANALISIS KUALITAS LAYANAN PERBANKAN DENGAN KONSEP SERVQUAL Eka Dyah Setyaningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

The banking sector is an important sector in the economy which will run inside transactions. This factor is the quality of service that should always be improved to attract customers in the deal in order to feel comfortable and continue to use the banking services. Object of research that the authors take is the quality of service that consists of physical evidence, reliability, responsiveness, assurance, empathy. The quality of service to the concept of servqual can see the difference between perceptions and expectations of customers are according to customer expectations. If the expectation is smaller than the perception of these should be repaired again, and if the expectation is already larger than the perception of these should be maintained in a manner that is effective and efficient. Based on these results it can be stated that not all met the expectations of customers still have no sustainable improvements to the quality factors of the service. Keywords : Banking, Concept Servqual, Quality of Service

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Home Page

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Contact Name Agus Junaidi

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Location Kota adm. jakarta barat, Dki jakarta INDONESIA

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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