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Moneter : Jurnal Keuangan dan Perbankan
Published by Universitas Ibn Khaldun Bogor
ISSN : 23022213     EISSN : 26155141     DOI : 10.32832/moneter
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Moneter: Jurnal Keuangan dan Perbankan mempunyai fokus dalam kajian keuangan dan perbankan , dengan scope sebagai berikut: Dasar-dasar keuangan dan perbankan syariah dan konvensional Bisnis Teknologi Informasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
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Search results for , issue "Vol. 12 No. 3 (2024): OKTOBER" : 21 Documents clear
The Influence of Financial Literacy and Financial Attitude on Financial Management Behavior with Locus of Control as an Intervening Variable in Dupa Harum Jaya Perdana Small and Medium Industry Employees Sri Ayuni, Ni Made; Prayoga, I Putu Duta; Dewi, Mertyani Sari; Sri Kasih, Ni Luh
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.844

Abstract

This study aims to examine the effect of Financial Literacy and Financial Attitude on Financial Management Behavior, with Locus of Control as an intervening variable among employees of the Small and Medium Industry Dupa Harum Jaya Perdana. The research employs a quantitative approach, using a questionnaire distributed directly to respondents, specifically the 32 employees of IKM Dupa Harum Jaya Perdana, and utilizing a Likert scale for measurement. The data analysis technique used is Structural Equation Modeling based on Partial Least Squares with the SmartPLS application. The results of this study indicate that Financial Literacy has a positive and significant effect on Financial Management Behavior, Financial Attitude has a positive and significant effect on Financial Management Behavior, and Locus of Control has a positive and significant effect on Financial Management Behavior. Additionally, Financial Literacy has a positive and significant effect on Locus of Control, and Financial Attitude has a positive and significant effect on Locus of Control. However, Financial Literacy through Locus of Control has a positive but not significant effect on Financial Management Behavior, and Financial Attitude through Locus of Control also has a positive but not significant effect on Financial Management Behavior.
The Effect of Green Accounting, Tax Aggressiveness, and Company Size on Firm Value Naibaho, Novselyn; Hutabarat, Francis; Siregar, Lorina
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.882

Abstract

This study aims to provide empirical evidence regarding the influence of green accounting, tax aggressiveness, and firm size on firm value in the Investor33 companies listed on the Indonesia Stock Exchange during the period 2019-2022. This research employs descriptive statistical analysis and panel data regression analysis using Eviews 11. Data for the study are sourced from the Investor33 Index companies from 2019 to 2020, obtained from www.investing.com and the official websites of the companies, resulting in 132 samples. The analysis utilizes linear regression analysis based on the selection between fixed effect model, random effect model, and common effect model, with reference to the results of the Chow test and the Hausman test. The findings reveal a positive and significant influence of green accounting on firm value among companies in the Investor33 Index. Conversely, no significant influence is found between tax aggressiveness and firm value, as well as between firm size and firm value in this study.
Optimizing Parcel Package Selection Using an Enhanced Multiple Knapsack Problem Approach with Greedy Dynamic Programming Santoso, Dewi Agustini; Rizqa, Ifan; Aqmala, Diana; Alzami, Farrikh
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.996

Abstract

This study introduces an enhanced algorithm for solving the Multiple Knapsack Problem to optimize parcel package selection, particularly focusing on balancing value maximization with price and weight constraints. Due to Dynamic Programming requires significant memory, The proposed method employs a heuristic approach such as greedy algorithm, initially sorting items by their value-to-weight ratio and iteratively filling each knapsack to maximize total value while adhering to constraints. The algorithm demonstrates high computational efficiency, solving instances within 0.07 seconds, and achieves a total value of 122.00 across multiple knapsacks. However, the analysis reveals a significant underutilization of weight capacity (44.74%) compared to price capacity (98.92%), highlighting the need for more sophisticated constraint handling. Limitations such as the simplistic heuristic approach and single-objective focus are discussed. Future work will explore the integration of advanced optimization techniques, dynamic constraints, and multi-objective frameworks to improve solution quality and applicability in real-world scenarios. This research contributes to the field by providing a foundation for further exploration of Multiple Knapsack Problem in logistics and resource allocation contexts.
The Effect Of Understanding Tax Digitalization, Digital Literacy On Tax Awereness Siagian, Vienzo; Hutabarat, Francis; Siagian, Harlyn
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1078

Abstract

Taxpayer awareness involves understanding, accepting, and complying with tax regulations while demonstrating a willingness to fulfill tax obligations. This research aims to examine the impact of digital literacy on tax education among residents of West Bandung. Using the Slovin formula, 100 respondents were selected through probability sampling with a random technique. Data analysis was carried out using partial least squares and descriptive statistical methods. The findings of the study reveal that digital literacy and the digitalization of tax processes significantly and positively influence taxpayer awareness in the West Bandung area. These results highlight the importance of integrating digital tools into tax education programs, as they enhance taxpayers' knowledge and compliance with tax regulations. This research underscores how improved digital literacy can lead to a better tax compliance, providing valuable insights for policymakers. It suggests that by embracing digitalization, local communities can foster greater awareness and understanding of their tax responsibilities.
Analytical Hierarchy Process On Supplier Selection Analysis: A Case Study in PT "X" Sudrajat, Asep; Aprilia Krisna, Kiki; Hertina, Dede
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1079

Abstract

Business developments and the emergence of many competitors mean that companies must be able to develop and improve their performance. Supplier selection is one of the most important things in maintaining company performance, because selecting the right supplier will not result in losses for the company. This research aims to find out the best strategy that can be implemented by companies, so that companies can choose suppliers who have the best quality among existing suppliers. This research took a sample of companies located in Bandung City, specifically PT "X". Three main criteria have been obtained, namely quality (0.633), price (0.260), and the last one is delivery time (lead time) (0.107), and these three criteria are applied to 4 suppliers. Based on the results of the analysis, Supplier 2 received the highest final score and was ranked number one with a value of 0.537, then Supplier 1 was ranked 2nd with a final value of 0.191, Supplier 3 was ranked 3rd with a final value of 0.131 and Supplier 4 was ranked last with a final value of 0. 13. Therefore, the priority for ordering goods made by PT "X" is ordering Small Angle Assembly +4 Way SAE425-70 products from Supplier 2.
The The Fraud Pentagon Analysis In Financial Companies On The Indonesia Stock Exchange Yosef, Maria Christa; Sumarna, Alfonsa Dian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1080

Abstract

This research was conducted to examine the effect of the fraud pentagon theory developed by Crowe Horwath on the possibility of fraud in financial statements. The sample used in this study came from 105 financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Sampling was carried out using the purposive sampling method. The data analysis method is logistic regression test analysis, processed using the Eviews application. The Pentagon theory posits five key factors: pressure, opportunity, competence, arrogance, and rationalisation. Our analysis revealed that while pressure and opportunity, as proxied by financial targets, stability, external pressure, and ineffective supervision, did not significantly influence fraud risk, the quality of the external auditor emerged as a significant determinant. Conversely, changes in auditors (rationalisation), directors (competence), and the frequency of CEO pictures (arrogance) did not appear to be significant predictors of fraud. This study suggests that external audit quality is more significant in preventing financial statement fraud than the traditional fraud triangle (pressure, opportunity, rationalisation) or other factors like competence and arrogance.
K- Popfication in Viral Marketing: Increasing Brand Awareness and Purchasing Decisions of MSMEs Maulina, Dwi; Pasaribu, Popy Novita; Indupurnahayu, Indupurnahayu
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1083

Abstract

The K-pop phenomenon has become one of the significant global culture trends, impacting not only the entertainment industry but also various aspects of marketing. This study aims to explore the impact of K-pop elements in viral marketing strategies on MSMEs in Indonesia, especially in increasing brands awareness and consumer purchasing decisions. The sample formed of 75 respondents who were selected using purposive sampling, with criteria  MSME's customers on on line shopping. Data analysis using Structural Equation Modeling (SEM) with the help of Smart PLS 4.1. The research results shows that K- Popfication has been a significant influence on increasing brands awareness and purchasing decisions. This indicates that marketing strategies that integrate elements of K-Pop culture are effective in increasing brands awareness and encouraging consumers to make purchases. In contrast, neither buzz marketing nor viral marketing showed a significant influence on brands awareness and purchasing decisions in the context of this research. These findings provide important insight that in an effort to increase visibility and sales, K- Popfication has greater potential than other marketing strategies that do not involve elements of popular culture such as K-Pop.
The Influence Of Digital Marketing And VAT (Value Added Tax) Literacy On Consumer Purchasing Behavior Lingga, Shonia Mehangga; Sitompul, Grace Orlyn; Purba, Heddry
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1112

Abstract

This study aimed to examine the impact of digital marketing and VAT (Value Added Tax) literacy on consumer purchasing behavior. It investigates how marketing through digital media, along with VAT literacy, can affect respondents as consumers across both online and offline platforms. The research employs a quantitative approach, utilizing primary data collected through questionnaires and multiple linear regression techniques. The population consists of 387 students from “Universitas Advent Indonesia,” who graduated in 2023, with a sample of 151 students from the economics faculty. The sampling method used is probability sampling, resulting in 82 respondents. The independent variables are digital marketing and VAT (Value Added Tax) literacy, while the dependent variable is consumer purchasing behavior. This study utilizes SPSS 27 software. The findings indicate that digital marketing and VAT literacy, when considered together, influence consumer purchasing behavior. Additionally, the results of the study shows that effective digital marketing strategies can strengthen consumer relationships and enhance loyalty, making them essential in today’s digital age. However, VAT literacy has little impact on purchasing behavior since the surveyed respondents already have high VAT literacy.
Exploring Tri Hita Karana-Based CSR: A Sustainable Approach to Village Community Empowerment Agra Gautama, Anak Agung Ngurah; Eddy Supriyadinata Gorda, Anak Agung Ngurah; Oka Suryadinata Gorda, Anak Agung Ngurah; Ngurah Restu Gautama, Anak Agung
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1121

Abstract

This study explored the implementation of Corporate Social Responsibility (CSR) based on Tri Hita Karana in supporting community empowerment in Klungkung village, Bali. The method employed was a descriptive qualitative approach, utilizing data collection techniques such as interviews and documentation. The research informants included 10 purposively selected respondents, encompassing company representatives, village heads, and beneficiary communities to ensure relevant information. This study identified community participation and involvement in CSR programs focusing on education, health, and local economic improvement. Despite the positive impact, significant challenges remain, such as low community awareness and inadequate information about the CSR program of the company. By involving the community at every stage of planning and evaluation, the company can ensure the relevance and success of the program. The study emphasized the need for enhanced socialization, transparency, and two-way communication between the company and the community to overcome these obstacles. Involving local community leaders and youth in the socialization process is expected to improve community understanding and participation, fostering a more harmonious relationship. The results provided new insights into the dynamics between the company, village government, and community, highlighting the importance of collaboration in achieving sustainable community empowerment.
The Impact of Ownership, Conflict, and Asymmetry on Accounting Conservatism in IDX 2020-2022 Riyanto, Cantika Zalfa Alifiana; Muslimin
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study identifies factors that influence accounting conservatism in oil, gas, & coal sub-sector companies on the Indonesia Stock Exchange in 2020-2022. The independent variables studied include ownership structure, conflict of interest, and information asymmetry. Using quantitative methods and fixed effects model panel data regression techniques, this study analyzed data from 21 companies selected through purposive sampling. The results showed that ownership structure has a positive and significant effect on accounting conservatism, where greater institutional ownership encourages the presentation of conservative financial statements. However, conflict of interest and information asymmetry have no influence on accounting conservatism because the majority of companies do not distribute dividends and adopt the fair value principle in IFRS which reduces information asymmetry between shareholders and management.

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