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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 177 Documents
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Customer Loyalty As A Mediating Variable In The Relationship Between Purchasing Decisions, Digital Marketing, And Brand Image Among Generation Z (A Study On Skintific Cosmetic Products) Setiawan, Ainur Rahim; Syakur, Abd.; Fatimah, Siti; Isaac Mahkmut, Khalilah Daud
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 digital marketing, brand image, and consumer loyalty on purchase decisions of Skintific products among Generation Z female consumers in East Java. The research model employs Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationships between variables. The results show that digital marketing significantly influences consumer loyalty, which in turn affects purchase decisions. Brand image also positively impacts consumer loyalty, although its direct influence on purchase decisions is weaker than that of consumer loyalty. Furthermore, consumer loyalty acts as a mediator that strengthens the influence of both digital marketing and brand image on purchase decisions. This finding emphasizes the importance of effective digital marketing and a positive brand image in enhancing consumer loyalty, which ultimately drives sustainable purchase decisions. This study provides insights for companies in developing more targeted marketing strategies, especially in strengthening the emotional connection between brands and consumers through digital marketing.
School Financial Planning Based on Stakeholder Participation: A Case Study at SMPN 2 Rumpin Siti Zulfah Jaelilah; Endin Mujahidin; Ahmad Sastra
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2489

Abstract

School financial planning is a strategic aspect in supporting the effectiveness of educational implementation. This study aims to analyze the process, mechanisms, and stakeholder participation in financial planning at SMP Negeri 2 Rumpin. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observation, and documentation (RKAS, RAB, BOS reports, meeting minutes). Data were analyzed using an interactive model including data reduction, data display, and conclusion drawing. The findings reveal that financial planning is conducted systematically through stages: needs identification, budgeting preparation, RKAS finalization, and monitoring-evaluation. The participation of principals, treasurers, school committees, and BOS operators is significant; however, teacher and parent involvement needs strengthening. Major challenges include limited funds, uncertainty of BOS disbursement, and financial human resource capacity. This study confirms that transparency, accountability, and deliberative decision-making are key to effective school financial planning
The Impact of Monetary Policy Transmission on Economic Growth in Sumatra Island Dina Octaviani; Muh. Rudi Nugroho
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2693

Abstract

This study aims to analyze the effect of monetary policy transmission channels on economic growth across all provinces in Sumatra Island from 2015 to 2025. The variables examined include the BI Rate (X1), Inflation (X2), Money Supply (X3), and Exchange Rate (X4), with Economic Growth (Y) as the dependent variable. Utilizing quarterly secondary panel data sourced from Bank Indonesia and the Central Bureau of Statistics (BPS), this study employs a Panel Data Regression approach. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results of the partial analysis (t-test) show that the BI Rate has a significant positive effect on economic growth, while the Money Supply has a significant negative effect. Conversely, Inflation and the Exchange Rate do not show any significant impact on economic growth in Sumatra. Simultaneously (F-test), all independent variables significantly influence economic growth. The Adjusted R-squared value indicates that the monetary variables simultaneously explain 14.74% of the variation in economic growth, while the remaining 85.26% is explained by other factors outside the model.
The Role of Profitability in Moderating the Influence of Sustainability Reporting and ESG Disclosure on Firm Value in Local Publicly-Owned Enterprises in Bogor City Aprillia Purwanti; Immas Nurhayati; Abrista Devi
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2746

Abstract

The results of this study indicate that ESG Disclosure and Sustainability Reporting have a significant effect on firm value. Meanwhile, profitability, proxied by Return on Assets (ROA), does not have a significant effect on firm value, proxied by Ln Asset. The results of the moderation test indicate that profitability is unable to moderate the relationship between ESG Disclosure and firm value, while the results of the moderation test on Sustainability Reporting show a significant positive effect. Simultaneously, all independent variables and interaction variables have a significant effect on firm value with a Prob (F-statistic) value of 0.000. The Adjusted R-Squared value of 0.764670 indicates that the variables in the study are able to explain 76.46% of firm value. This research is expected to be a reference for companies in improving the quality of ESG disclosure and Sustainability Reporting to increase firm value.
Implementation of Halal Product Assurance Through Halal Certification Among Food and Beverage MSMEs in Cilegon City Suhroji Adha; Irawan Irawan; Djaka Adiwinata; Mira Nurhikmat; Lia Nurliana; Agnest Mela Dwi Kusmiaty
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 3 (2025): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v13i3.2829

Abstract

This study examines the implementation of halal product assurance through halal certification among food and beverage Micro, Small, and Medium Enterprises (MSMEs) in Cilegon City, Indonesia. The study aims to analyze the extent to which halal certification has been adopted and its role in supporting the development of a sustainable halal ecosystem. A descriptive qualitative approach was employed using interviews, field observations, and document analysis. Data were collected from MSME actors and relevant regulatory sources concerning halal product assurance. The findings indicate that halal certification has become an important instrument for enhancing consumer trust, ensuring product compliance with Islamic principles, and improving business competitiveness. Most leading food and beverage MSMEs in Cilegon have demonstrated awareness of the importance of halal certification as a strategic business asset. However, several challenges remain, including certification costs, limited legal awareness, and administrative constraints faced by small business owners. The study concludes that strengthening collaboration among government agencies, halal certification authorities, and MSMEs is essential to accelerate halal certification adoption and support the growth of Indonesia’s halal industry. The findings contribute to understanding the role of halal certification in fostering business sustainability and consumer confidence in the MSME sector.
Determinants of Tax Avoidance: Examining the Roles of Capital Intensity, Business Ethics, and Financial Distress with Political Connections as a Moderating Factor Ema Melinda; Trisni Suryarini
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2831

Abstract

Tax avoidance is a strategy employed by companies to minimize tax burdens; however, such practices may generate various implications for both firms and governments. Factors such as capital intensity, business ethics, and financial distress are considered potential determinants of tax avoidance. In addition, political connection may strengthen or weaken the relationship between these factors and tax avoidance. This study aims to examine the effects of capital intensity, business ethics, and financial distress on tax avoidance, with political connection serving as a moderating variable. The study utilizes secondary data obtained from basic materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 108 observations. Data were analyzed using panel data regression with EViews 13 software. The findings indicate that capital intensity and financial distress have no significant effect on tax avoidance, while business ethics has a negative effect on tax avoidance. Furthermore, political connection strengthens the effect of capital intensity on tax avoidance but does not moderate the relationships between business ethics, financial distress, and tax avoidance.
The Effect of Work Motivation and Compensation on Employee Performance at Pos Bangunan in East Lombok Muh. Mundzir Syakkar; Huzain Jailani; Susilawati Susilawati
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2855

Abstract

This study aims to analyze the effect of work motivation and compensation on employee performance at Pos Bangunan in East Lombok, both partially and simultaneously. The background of this research is based on the phenomenon of declining company target achievement from 87% in 2024 to 80% in 2025, accompanied by indications of low work discipline and a suboptimal compensation system. This study employs a quantitative approach with a causal associative design. The research population consists of all 37 employees of Pos Bangunan, with sampling conducted using total sampling technique. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 22. The results indicate that work motivation partially has a positive and significant effect on employee performance (t-count = 2.892; sig. = 0.007), while compensation partially has no significant effect on employee performance (t-count = 1.517; sig. = 0.138). Simultaneously, both variables together have a significant effect on employee performance (F-count = 21.676; sig. = 0.000) with a coefficient of determination of 56.0%. The resulting regression equation is Y = 10.517 + 0.627X₁ + 0.322X₂. These findings imply that strengthening work motivation should be prioritized in the human resource management strategy at Pos Bangunan, while compensation system improvements should not be neglected as a supporting factor.
Triggering Factors of Impulsive Buying Among Generation Z on TikTok Shop: A Case Study in Bandung Regency Erislan Erislan
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2894

Abstract

This study examines the influence of live streaming interactivity and limited-time offers on impulsive buying behavior among Generation Z consumers on TikTok Shop in Bandung Regency. Social commerce growth has created new patterns of unplanned purchasing among young consumers aged 17 to 27 years. A quantitative explanatory design was applied with 140 valid respondents selected via purposive sampling. Data were gathered through online questionnaires distributed over four weeks. Multiple linear regression was used to test three hypotheses. Live streaming interactivity significantly and positively influences impulsive buying (t = 5.210, β = 0.432, p < 0.05); limited-time offers also show a significant positive effect (t = 4.670, β = 0.389, p < 0.05). Simultaneously, both variables explain 56.8 percent of impulsive buying variance (F = 58.234, R² = 0.568, p < 0.05). Live streaming interactivity is the more dominant predictor. Grounded in the Stimulus-Organism-Response framework, these findings contribute theoretically to social commerce literature and provide practical guidance for TikTok Shop sellers to design more engaging live sessions and effective time-bound promotions targeting Generation Z consumer.
An Analysis of the Implementation of the Core Tax Administration System in Enhancing Compliance and Efficiency in Income Tax Reporting at the Education Office of Cimahi City Aulia Aprilliyanti; Purwanto Purwanto
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2911

Abstract

The digital transformation of tax administration through the implementation of the Core Tax Administration System (Coretax) has brought significant changes for government institutions acting as withholding tax entities. However, its implementation still faces several challenges, including technical disruptions, a less user-friendly interface, and data inconsistencies between the system and internal documents. This study aims to analyze the implementation of Coretax in improving compliance and efficiency in Income Tax reporting at the Cimahi City Education Office. This research employs a qualitative approach with a case study design using interview, observation, and documentation techniques. The results indicate that the implementation of Coretax has improved tax compliance, particularly formal compliance, as reflected in timely reporting, document completeness, and the integrated execution of taxation procedures. In addition, Coretax has enhanced reporting efficiency through system integration, automated tax calculations, and ease in generating e-Bupot and filing Periodic Tax Returns (SPT Masa). However, technical issues and limited socialization have caused material compliance to remain not fully achieved. The study concludes that Coretax has a positive impact on tax compliance and reporting efficiency, but further system improvements and enhanced user understanding are still needed to optimize its implementation.
Transformation of Digital Payment: Determinants of Customer E-Money Adoption and Implications for Digital Intention Behavior Satria Abadi; Merry Susanti; Miswan Gumanti; Kusnadi Kusnadi; Agnes Susana Merry Purwati
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2921

Abstract

The rapid expansion of e‑money digital payments in Indonesia amid ongoing digital transformation raises questions about which factors drive adoption and shape users’ intentions to use digital payments. This study investigates the principal determinants of e‑money adoption and their influence on behavioral intentions among Generation Z. A random sample of Gen Z customers from several areas in Lampung Province completed a structured questionnaire. Data were analyzed using multiple linear regression to examine relationships among social influences, facilitating conditions, and attitude toward e‑money on digital payment behavior. The findings reveal that social influence, facilitating conditions, and attitude toward e‑money each have significant positive effects on e‑money usage behavior among Gen Z in Lampung. Further analysis shows that attitudes toward e‑money are significantly shaped by facilitating conditions and social influences. This study suggest that strengthening supportive infrastructure and leveraging social networks can enhance favorable attitudes and increase e‑money adoption among young consumers.In practical terms, this means fintech providers and policymakers should prioritize reliable transaction systems, better digital literacy support, and wider acceptance networks to encourage sustained use.repository.radenintan.

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