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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 151 Documents
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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.
Live Migration Performance Test on Linux-based Mail Server Service Triansyah, Muhammad Bugi; Hendrawan, Ade Hendri; Afrianto, Yuggo; Kurniawan, Ridwan; Ritzkal, Ritzkal
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The purpose of this study is to assess the performance of live migration of Linux-based email server services using Proxmox virtualization technology. The server usedemail that electronic mail serveris Squaremail, an open-source program running on the Ubuntu operating system.is Squaremail, an open-source program running on the Ubuntu operating system. The live migration process transfers Squaremail data and the Ubuntu operating system from one physical host to another without affecting running services.transfers Squaremail data and the Ubuntu operating system from one physical host to another without affecting running services.The migration is performed by utilizing Proxmox's live migration feature, utilizing which allows the transfer of virtual hosts without downtime. Proxmox's live migration feature, which allows the transfer of virtual hosts without downtime. migration process, the mail server was monitored to monitor the impact of live migration on service performance. study report on the results of downtime during the migration process without interruption and analyze the cost of using Proxmox to perform live migration on the Squaremail mail server.
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

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

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

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

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

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

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.

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