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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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PELUANG DAN TANTANGAN USAHA MIKRO KECIL DAN MENENGAH DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN Eka Dyah Setyaningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Nowadays we are already in the ASEAN economic community section that should always be aware of the opportunities and challenges that occur especially in the case of SMEs (Small Medium Micro Enterprises), which plays a major role in the development of economic growth in Indonesia as a developing country in Indonesia. The performance of SMEs in Indonesia still must be monitored because there is still debate among academics about whether the Indonesian SMEs can compete in export markets or at least survive at home against the competition of imported goods that come from abroad. The study was conducted for our SMEs in order to take all the opportunities and overcome the challenges that occur either from internal and external environment in a company engaged in the SME industry. Monitoring of the SMEs was conducted through the presence of several strategies that lead to bottom-up which focus on the development of SMEs as one measure of economic growth. Research method is descriptive analytical study outlining strategies for SMEs as a way out alternatives in running the ASEAN economic community who are always ready to face any challenges and opportunities from both internal and external factors. Data collection through literature study secondary data sourced from literature journal reports and other official information that supports research on SMEs. Results from this study any measures or program that can compete in the market of regional (ASEAN) and maintaining or retaining domestic products in the domestic market share by increasing number of goods imported into the country. Therefore to support this it is necessary to empower back all the centers of SMEs that had developed with government support through a number of policies regarding the feasibility of SMEs. Keywords : Challenges Opportunities SME Strategy, ASEAN Economic Community

PERANAN PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA CABANG PELAYANAN DINAS PENDAPATAN PROVINSI WILAYAH KABUPATEN BOGOR sabil sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

To realize the goal of national development program that is just and prosperous society, needed development funds are not sedikit.untuk the local tax revenue is needed in sustainable regional development. local revenue component as Budget (APBD), which consists of revenue (PAD), Balance of funds, and other income, sah. This research method using qualitative methods of comparison, as well as literature. Based on the Local Tax receipts in 2011, 2012.2013, Realization is the value of money has increased when compared to the year 2011 (Rp. 622 389 004 003) to 2012 (Rp.751.189.702.605) difference of (Rp. 128 800 698 602), if comparison between 2012 (Rp751.189.702.605.) by the year 2013 (Rp. 964 731 885 667) the difference of (Rp.213.542.183.062), a total of out-on-year decline in percentage, in 2011 (128.63% ) compared to 2012 (123.00%), the difference of (5.63%), while the percentage comparison, in 2012 (123.00%) compared to 2013 (117.92%), the difference of (5.08%), overall the contribution of regional Tax on Revenue regions in 2011adalah 95%, while for 2012 the contribution of local Taxes on revenue is 99%, and for 2013 the contribution of local Taxes on revenue is 99%, see this figure menu njukkan that role Revenue of local taxes to the area is very significant compared with the filing of other sectors.

ANALISA BIAYA KLAIM NASABAH TERHADAP LABA PERUSAHAAN ASURANSI (Studi Kasus Pada PT. Prudential Life Assurance ) Widi Winarso
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

This studyaims to determinehow the developmentcost ofthe claim, firmsprofitandhow much influencethe cost ofclaims against thecompany'sprofitsPTPrudentialLife Assurancefrom 2008until 2012.The method usedinthis researchisdescriptivequantitativemethod. Objectscapturedpopulationisclaim costsand profitby usingthe samplefinancial statementsof PTPrudentialLifefrom 2008until 2012. The results ofnormality testcalculationofthe two variableshave asignificance valueof0.05. This showsthatthesetwo variablesare normally distributed. From thetestresults ofsimplelinearregression, variablecustomerkliam(x) has apositiveeffecton profitsof firms. Keyword : customer claims, corporate profits

TINJAUAN VARIABEL-VARIABEL CAMEL TERHADAP PERTUMBUHAN LABA USAHA PADA BANK UMUM SWASTA NASIONAL DEVISA Eka Dyah Setyaningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

The health of banks is closely related to the fulfillment of regulations on compliance with Bank Indonesia. Bank is healthy through the bank's financial statements which can exercise some control over aspects of the capital, assets, profitability, liquidity management and aspects. Hence the analysis of financial statements can use variables CAMEL (Capital, Assets, Management, Earnings, Liquidity) to help business people, government and other users of financial statements to assess the financial condition of the banking company, the company is no exception. Healthy banks is the ability to conduct normal banking operations and is able to meet all of their obligations well in ways that are consistent with the prevailing banking regulations. In order to see the health of banks, this study aims to review the variables that influence camel anything and had no effect in increasing the profits of a bank. The method used multiple linear regression method through data processing SPSS version 20. There are six variables camel namely CAR, ROA, LDR, NIM, ROA and NPL from the influential six is ROA, NIM and NPL her and that no effect is CAR, LDR and ROA during the period 2011 to 2016 in the national private commercial bank foreign exchange. Keywords : CAMEL, Operating Profit

ANALISIS PEMBERDAYAAN MASYARAKAT SELAKU PENGUSAHA UKM KAKI LIMA TERHADAP PENINGKATAN PENJUALAN DALAM KREDIT KUR PADA BRI JATIUWUNG KOTA TANGERANG Nurhadi, Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Collect funds held in the bank forms a period varying deposits and withdrawals, such as checking accounts, checking accounts, time deposits, certificates of deposit, savings books and so on. or finance can be money or bills whose value is measured by money, for example a bank loan to finance the purchase of a house or a car. Then the existence of an agreement between the bank (credit) to the beneficiary customer credit (the debtor), that they agreed in accordance with the agreements that have been made. Methods This study took a sample test questionnaires on the sidewalk entrepreneurs in kecmatan jatiuwung Tangerang with a sample of 30 respondents. The magnitude of the numbers R Square (R2) of 0824 numbers can be used to see the effect on the society pemberdyaan Jatiuwung KUR credit services (coefficient determinant). This figure has the intention that the analysis of community empowerment as a sidewalk SMEs to credit services KUR BRI Jatiuwung was 82.4% and the remaining affected other variables. Calculated F = 63.309, compared to the F table using error level of 5% was obtained value of F table = 2.042 so F count> F table (63.309> 2042), then Ho is rejected and Ha is accepted, it means there is influence between SMEs empowerment as a sidewalk the KUR credit services on BRI Jatiuwung Keywords: banks, creditors, customers, entrepreneurship, marketing

PENGARUH PPh PASAL 21 MASA TERHADAP JUMLAH PAJAK YANG DISETOR PADA PT. DETECON ASIA-PACIFIC LTD Aisyah, Nurul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Tax provide an important role for financial source of revenue countries, the government issued laws and regulations that aims to regulate the implementation of taxation in the community. The contribution of tax has a very large for the state revenues. Tax is that most important thing in the state revenues, article 21 income tax is a tax on income in form of salary, wages, emoluments, the allowance, and other payment by the name and in the form of anything with respect to work in any form in connection with work or office, service, and activity undertaken by private persons subject to taxation in the country. In this research the authors found that 21 income tax have no influence significantly, where the value of significant 0,63 > 0.05 (larger 0.05 of income tax and article 21 the no impact on the amount of tax in setor on PT. Detecon Asia-Pacific LTD. The level of the close or relation of income tax 21 with the total tax passed on PT. Detecon Asia-Pacific LTD. The level of keeratan or relationships with a total number of 21 income tax taxes are deposited on PT. Detecon Asia-Pacific LTD. which is a fairly high correlation which 084 and relationships are expressed in percentages of 9.16% (the value of the determination). Keywords: Receipts from income tax article 21, Tax Paid

PENGUKURAN TINGKAT EFISIENSI BANK UMUM SYARIAH DI INDONESIA DAN DETERMINANNYA Bisri Bisri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

This study examines the efficiency of Islamic banking and the determinant of its efficiency. This study using the DEA as a tool of bank efficiency analysis because of its the eminence to analyze the level of banking efficiency. Then proceed with an analysis fixed effects regression method (MET) to analyze the determinant factors of Islamic banking efficiency, that is capital structure, inflation and BI Rate. The results proved that based on the production approach, intermediation approach, and asset approaches the average level relative efficiency of Islamic Banking less than 100%. Then The panel data regression model proved that based on production approaches, capital structure variable effects Islamic Banks efficiency levels. Beside that the result also proved variable capital structure affect efficiency level of Islamic Banks by the intermediation approach. While the asset approach, proved variable capital structure, inflation and BI rate affect level of efficiency Islamic Banks. Meanwhile, simultaneously capital structure, inflation and BI rate affect Islamic bank efficiency based on production, intermediation and asset approach.Keywords: Efficiency, DEA (Data Envelopment Analysis) and regression panel.

Analisis Pemberian Kredit terhadap Pendapatan Bunga Bersih Pada PT Bank DKI Yohana Marsaulina Manurung; Sofyan Marwansyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Credit is a bank product that provides greater benefits than other bank products. The amount of credit granted by the bank affects the income level earned in a period, one of which is net interest income. The purpose of this research is to know the relationship between crediting and net interest income of PT Bank DKI. The author uses quantitative analysis by using the correlation coefficient test method, test coefficient of determination, and test the regression equation processed using SPSS software. The data of credit disbursement and net interest income obtained from Annual Report in the form of balance sheet and income statement of PT Bank DKI for the period of 2005-2015. By doing the analysis, it can be seen the correlation relationship between the provision of credit and net interest income is significant because the value of Sig. Of 0.000 <0.05 and has a strong and unidirectional relationship to net interest income because the value of correlation coefficient formed at 0.980. The effect of lending and net interest income is significant because the value of Sig. Amounted to 0,000 <0.05 and net interest income was influenced by the lending of 96.1% and the remaining 3.9% influenced by other factors. And the regression equation that formed between giving credit to net interest income is significant because the value of Sig. Of 0.000 <0.05.

ANALISIS PERBANDINGAN ASURANSI SYARIAH DAN ASURANSI KONVENSIONAL Slamet Heri Winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Financial business today is dominated by conventional based business that one of them still rely on the system of interest. Along with the changing times and changing one's outlook on life in running the business, the application of conventional financial sisitem be especially burdensome and costly. Until recently emerged alternative financial system that is based on sharia to be able to overcome the problems in the financial business. Islamic system refers to the Quran and Hadith are directly related to the law created by Allah SWT. The basic principle of this system is to avoid gharar, maisir, riba. One of Islamic finance is the sharia insurance. Insurance is one of the non- bank financial institution that serves to collect public funds in order to provide protection risks and uncertainties which caused the catastrophe, accident, or other losses. Insurance is based on the operational system is divided into two types, namely Sharia Insurance and Conventional Insurance. Islamic insurance belonging to the innovation of non- bank financial institutions are new, and based on the principles of Islam, the Sharia is still not known by the public, especially the people of Indonesia that most of the population are Muslim. Based on this phenomenon, hence the need for an explanation of the comparison between the two types of insurance, which would provide its own knowledge for people to choose . Keyword: Islamic insurance, conventional insurance, business

Pengaruh Motivasi, Kompetensi, dan Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Geotech Sistem Indonesia nurlaela Eva Puji Lestari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Kinerja karyawan di ukur dengan terpenuhinnya target, maka karyawan dituntut untuk dapat memperlihatkan kinerja yang baik, peningkatan kinerja karyawan ini memerlukan beberapa hal seperti motivasi yang tinggi, kompetensi yang memadai, kepemimpinan yang baik, dan lingkungan kerja yang mndukung karyawan untuk meningkatkan kinerjanya. Pengolahan data dalam penulisan penelitian ini menggunakan SPSS versi 17.0. Metode Penelitian dalam penelitian ini adalah menggunakan metode regresi linear berganda dengan data yang diolah adalah Motivasi (X1), Kompetensi (X2), Kepemimpinan (X3), Kinerja (X4) dan Kinerja (Y). Data atau informasi yang diperoleh melalui penyebaran kuesioner di PT. Geotech Sistem Indonesia. Dari 30 kuesioner yang disebar, kuesioner yang dapat diolah sebanyak 30 kuesioner atau sebanyak 100%. Hasil penelitian menunjukkan bahwa Koefisien Determinasi bahwa dari semua variabel independen Motivasi (X1), Kompetensi (X2), Kepemimpinan (X3) dan Kinerja (X4) memiliki kemampuan untuk menjelaskan variasi dari variabel dependen Kinerja (Y) sebesar 0,776 atau 77,6% sedangkan sisanya 0,224 atau 22,4% dijelaskan oleh variabel-variabel lain yang tidak diteliti pada penelitian ini. Terdapat pengaruh variabel independen Motivasi (X1) Kompetensi (X2) dan Kepemimpinan (X3) serta Kinerja (X4) secara simultan signifikan mempengaruhi variabel dependen yaitu Kinerja (Y).

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

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

Editorial Address
-

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA