cover
Contact Name
Widhi Ariyo Bimo
Contact Email
moneter@uika-bogor.ac.id
Phone
+6288212632557
Journal Mail Official
moneter@uika-bogor.ac.id
Editorial Address
Jl. K.H. Sholeh Iskandar km 2 Bogor 16162 Jawa Barat, Indonesia Telp/Fax: 0251-8335335
Location
Kota bogor,
Jawa barat
INDONESIA
Moneter : Jurnal Keuangan dan Perbankan
ISSN : 23022213     EISSN : 26155141     DOI : 10.32832/moneter
Core Subject : Economy, Science,
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
Articles 21 Documents
Search results for , issue "Vol. 12 No. 3 (2024): OKTOBER" : 21 Documents clear
The Effect Of Green Accounting And Sales Growth On Cost Control In Manufacturing Companies Napitupulu, Tri Yohana; Rolyana Ferinia; Valentine Siagian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This study aims to empirically examine the effect of green accounting and sales growth on cost control. We use the quantitative correlation method to explain how green accounting and sales growth affect cost management in manufacturing companies listed on the IDX from 2021 to 2022, using secondary data. We selected a sample of 53 companies and 106 secondary data points. This study uses logistic regression analysis in data processing. The results showed that (1) green accounting has no effect on cost control, and (2) sales growth has no effect on cost control. These findings suggest that differences in green accounting regulations and practices limit the full optimization of green accounting and sales growth as cost control tools in Indonesia's manufacturing industry.
The Influence of Recruitment, Competency, Performance Appraisal, and Talent Management on Employee Performance with Job Satisfaction as an Intervening Variable in PT Kliring Berjangka Indonesia Dwi Yanti, Ana; Indupurnahayu, Indupurnahayu; AMINDA, RENEA SHINTA
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.v12i3.1180

Abstract

This study aims  to analyze  the influence of recruitment, competence, performance appraisal, and talent management on employee performance, with job satisfaction as an intervening variable in PT Kliring Berjangka Indonesia (KBI). The research method is used descriptive quantitative, using a questionnaire distributed directly to respondents,  specifically the 61 employees of KBI and utilizing a Likert scale for measurement. The results show that recruitment, performance appraisal, and talent management have a positive and significant effect on employee performance. Recruitment also has a positive and significant effect on job satisfaction. However, competence does not show a significant impact on either employee performance or job satisfaction. This study highlights that improving recruitment processes, performance appraisals, and talent management can enhance employee performance, underscoring the importance of job satisfaction as a mediating variable. The findings provide practical implications for company management, emphasizing the need to focus on these areas to improve overall employee performance. Additionally, this study contributes to the literature by exploring the relationships between recruitment, competence, performance appraisal, talent management, job satisfaction, and employee performance within the context of financial services companies.
Factors Affecting Accounting Conservatism with Litigation Risk as a Moderator in Consumer Non- Cyclicals Companies Listed on IDX Kinaryosih, Nimas Caesar Ratu; Budiwitjaksono, Gideon Setyo; Wilasittha, Acynthia Ayu
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This study aims to examine the effect of information asymmetry and income smoothing on accounting conservatism moderated by litigation risk. The research uses a quantitative approach. The population in this study includes all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purposive sampling method was used in determining the sample in this study and the financial statement reports of 140 companies are selected. Partial Least Square (PLS) was used as the analytical technique. The results showed that information asymmetry affects accounting conservatism and income smoothing does not affect accounting conservatism. This study also uses litigation risk as a moderator which found that litigation risk can moderate the effect of information asymmetry on accounting conservatism but unable to moderate the effect of income smoothing on accounting conservatism.
Implementation Of Wakaf As A Tool Of Social Finance To Achieve The SDGs In Indonesia Case Study On Indonesian Waqf Board Nst, Venny Fraya Hartin; Nasution, Yenni Samri Juliati; Siregar, Saparuddin
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This research found several gaps related to the implementation of waqf as a social financing tool to achieve SDGs in Indonesia (a case study on the Indonesian Waqf Board), among others: Lack of Research on the Linkage of Waqf and SDGs. Most research on waqf in Indonesia focuses on the legal, management, and implementation aspects in general. However, very few explore the relationship between waqf as a social financing instrument and its purpose to support the achievement of Sustainable Development Goals (SDGs). Problem formulations are 1) An exploration of the Indonesian Waqf Board, and the importance of waqf as a social financing tool, as well as its potential future development and expansion; 2) Challenges and opportunities in utilizing waqf for social financing as well as issues related to governance, transparency, and sustainability. Qualitative research method with descriptive analysis method in the form of explanation. Research Results BWI has successfully demonstrated how waqf can be utilized to fund various social programs that support the achievement of SDGs, such as education, health, and economic empowerment. Although it still faces a number of challenges, the opportunity to develop waqf as a social financing tool is enormous, especially with the utilization of technology and increased collaboration with the private sector and government. With efforts to improve regulation, management capacity, and community participation, waqf can become a more effective instrument in achieving sustainable development in Indonesia.
The Influence of Recruitment, Competency, Performance Appraisal and Talent Management on Employee Performance with Job Satisfaction as an Intervening Variable in PT Kliring Berjangka Indonesia with Job Satisfaction as an Intervening Variable Yanti, Ana Dwi; Indupurnahayu, Indupurnahayu; AMINDA, RENEA SHINTA
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 aims to analyze the influence of recruitment, competence, performance appraisal, and talent management on employee performance, with job satisfaction as an intervening variable in PT Kliring Berjangka Indonesia (KBI). The research method is used descriptive quantitative, using a questionnaire distributed directly to respondents, specifically the 61 employees of KBI and utilizing a Likert scale for measurement. The results show that recruitment, performance appraisal, and talent management have a positive and significant effect on employee performance. Recruitment also has a positive and significant effect on job satisfaction. However, competence does not show a significant impact on either employee performance or job satisfaction. This study highlights that improving recruitment processes, performance appraisals, and talent management can enhance employee performance, underscoring the importance of job satisfaction as a mediating variable. The findings provide practical implications for company management, emphasizing the need to focus on these areas to improve overall employee performance. Additionally, this study contributes to the literature by exploring the relationships between recruitment, competence, performance appraisal, talent management, job satisfaction, and employee performance within the context of financial services companies.
Analysis of Factors Affecting the Sustainability Performance of Islamic Banks in ASEAN Angelica, Zahwa; Oktaviana, Ulfi Kartika
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This study focuses on the challenges faced by the global banking industry, including economic fluctuations and supply chain disruptions, which impact the Islamic banking sector in ASEAN. Although its contribution is small, the growth potential of Islamic banks in ASEAN is very large. Therefore, it is essential to examine the factors that affect the sustainability performance of Islamic banks in the region. This study aims to analyze the effects of financial performance, risk management, and technology on the sustainability of Islamic banking in ASEAN. The sample comprises 27 Islamic banks from ASEAN, selected through purposive sampling methods, including institutions from Indonesia, Malaysia, Brunei, and the Philippines. The quantitative research approach with panel data analysis was carried out using EViews 13 software. The findings indicate that financial performance and technology significantly influence sustainability performance, while only the financial performance variable demonstrates a notable effect on sustainability. Conversely, the variables of risk management and technology do not show a significant impact on sustainability performance. Overall, financial performance, risk management, and technology simultaneously influence the sustainability of Islamic banking performance, highlighting the interaction of these factors in enhancing sustainability in ASEAN.
K-Nearest Neighbor and Naive Bayes Algorithm Approach for Online Sales Level Classification Optimization In South Tangerang Raihan Fajar, Muh. Dava; Puspitasari, Diah; Nur Azizah, Qudsiah
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

Online sales are growing along with the increasing number and ease of access to E-commerce platforms, but in online transactions, product information is generally only presented in the form of specifications and images, the accuracy of which cannot always be ensured. Based on one of the journals obtained from the Central Statistics Agency (BPS), the number of Micro, Small and Medium Enterprises (MSMEs) in Indonesia reaches 64.2 million businesses. The purpose of this study is to determine the performance of the two methods, namely K-Nearest Neighbor and Naive Bayes in classifying the success of online sales in South Tangerang City, and comparing the results of the two methods using the Rapid Miner application. The dataset used in this research is an online sales business actor totaling 120 MSME actor data. The results of this study show that K-Neirest Neighbor has a performance of 89.26% while Naive Bayes is 90.91%, so the k-Neirest Neighbor method has the best performance and is able to classify the success of online sales and is able to help increase the economy of citizens besides that it also increases the attractiveness of young people to entrepreneurship and creates new jobs in South Tangerang City.
Financial Literacy and Financial Behaviour of Students in the Digital Economy Era in Pontianak Saragih, Fry Melda
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

This research investigates how financial literacy impacts the financial actions of Pontianak university students, considering factors like financial socialization, attitude, and education. Employing a quantitative, cross-sectional approach, data was gathered from 520 students via Google Forms and analyzed using PLS-SEM. The findings indicate that financial socialization and attitude significantly and positively affect both financial education and behavior. Financial education also positively influences financial behavior. However, financial literacy itself did not significantly impact financial education or behavior. The study confirms that financial education mediates the relationship between financial socialization and attitudes. Interestingly, financial literacy does not have a mediating effect. The results suggest that Pontianak universities could use this information to develop curricula emphasizing financial literacy in today's digital economy. Furthermore, it can help prepare students for future financial challenges, fostering a more financially savvy generation in the digital age and providing a basis for evaluating accounting and finance programs.
Strengthening Customer Satisfaction Based on Promotions and Workshop Services Maulana, Lucky Hikmat; Maulana, Hendri; Hofifah, Siti
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The era of globalization impacts marketing activities in the transportation sector, one of which is motorcycles. In the increasingly growing motorcycle business, of course, it needs to be balanced with user satisfaction. This study aims to determine user satisfaction influenced by promotional variables and the quality of motorcycle repair shop services. The design of this study is descriptive and verification, with an analysis unit of 89 consumers. The data collection procedure uses literature and field studies through interviews and distributing questionnaires that have been tested for validity and reliability. The data analysis method uses multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, and significance tests simultaneously and partially. The study's results indicate that simultaneously and partially the promotional variables and the quality of motorcycle repair shop services have a significant and positive effect on user satisfaction. It is recommended to increase the frequency and intensity of communication, as well as improve the motorcycle service process to be more reliable.
Electronic Word Of Mouth And User Generated Content: Their Impact On The Purchase Of UMKM Products On The Marketplace Marlina, Asti
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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Abstract

It is impossible to deny the significance of electronic or digital commerce. This development also poses a concern for MSME actors in the marketing of their products. The marketplace is one method of marketing MSME products. Electronic Word of Mouth (EWOM) and User Generated Content (UGC) have garnered significant attention as factors that influence the purchasing behavior of online consumers, as they both have the potential to significantly impact purchasing decisions. After conducting research using SMART-PLS, it was determined that User Generated Content and Electronic Word of Mouth jointly have a substantial impact on online shopping for MSME products in the marketplace. This, in turn, can positively influence consumer decisions regarding their purchase.

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