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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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Transfer Pricing Tax Crime Risk in Mining Sector Companies : An Examination of Transfer Pricing Analysis and Capital Intensity Ardi, Wijang; Maulida, Ulfa; Kusumaastuti, Maria Ulfah; Pahala, Indra; Wahono, Puji
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.756

Abstract

This research investigates how capital intensity and transfer pricing may affect the likelihood of tax offenses in the mining industry. The report uses a sample of mining businesses listed from 2018 to 2022 on the Indonesian Stock Exchange (IDX) and using a quantitative research technique. The research examines the links between the dependent variable, which is represented by the cash effective tax rate (CETR), and the independent variables, transfer pricing (TP) and capital intensity (CAP), using multiple regression analysis and a legal approach. The corporations' transfer pricing methods and CETR vary significantly, according to descriptive data, indicating intricate dynamics in their tax management techniques. The results show a positive but statistically insignificant association between transfer price and CETR, which is consistent with contradictory findings from earlier research that supported and refuted the relevance of this relationship. The study's findings are important to policymakers because they imply that, despite transfer pricing's existence, its effect on tax evasion could not be as significant or clear-cut as previously thought. This realization necessitates a more sophisticated approach to mining industry compliance and regulatory frameworks, especially in environments like Indonesia. To get a deeper understanding of the changing dynamics of capital intensity and transfer pricing in influencing tax policies, future study should broaden its scope and include a wider range of factors over a longer time period.
Overview Indonesia Tax Ratio in According to Political Agenda and Comparison with Another Country Fitriani, Azmi; Prasetiyaningsih, Endah; Ameliyaningsih, Tri; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.762

Abstract

This research was conducted to find out strategies for increasing the tax ratio in Indonesia. The background to this research is that Indonesia has the largest GDP (Gross Domestic Product) in the ASEAN countries, but based on data from the tax ratio of OECD countries, in 2020 tax ratio in Indonesia has decreased from the previous year. The tax ratio in Indonesia in 2019 was 11.59%, while in 2020 it was 10.07%. One of the causes of this is that not all elements of state revenue are included as tax revenue, such as regional taxes.The tax ratio trend in the two governments of the SBY and Jokowi eras tends to decline. The tax ratio achieved in the SBY era was recorded at 13%, while in the Jokowi era it only reached 10.39%. What about the tax ratio agenda in the latest political era in Indonesia and other countries
The The Influence of Profitability, Leverage, Sales Growth, and Book Tax Differences on Corporate Tax Avoidance Dwi Hapsoro, Dian; Karina, Dhiya Syifa; Darmawan, Muhammad; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.765

Abstract

This research aims to investigate the influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance in the food and beverage industry. The research sample consists of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Using multiple regression analysis, this study examines the relationship between the dependent variable, which is the cash effective tax rate (CETR), and the independent variables, profitability (ROA), leverage (DER), sales growth, and book-tax differences. The results show that profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, sales growth contributes positively to tax avoidance, and book-tax differences have a positive effect on tax avoidance. The influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance is 37.5%, as indicated by the R-Square value of 0.375 for CETR. This indicates that there are 62.5% other factors not identified in this research that also affect tax avoidance. This research is important for policymakers as it shows that although factors such as profitability and leverage play a role in tax avoidance, there are many other factors that must also be considered. Therefore, further research is recommended to include additional variables and involve data from companies in other sectors to gain a broader perspective. This can help in formulating more effective policies in controlling tax avoidance across various industries. The findings provide significant insights into the complexity of tax avoidance and emphasize the need for a more holistic approach in tax policy enforcement.
The Influence of Education Level and Coding Bootcamp, Through Competency and Its Impact on IT Personnel Performance Sutardiyanta, Ihwan; Sobandi, Ade
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.781

Abstract

This study aims to analyze the effect of Level of Education and Coding Bootcamp on Competency and its impact on IT Personnel Performance. The population of this study is IT Engineers who work in several companies with a sample size of 80 respondents. The data collection method used was a questionnaire. The data analysis technique uses PLS-SEM. The results showed that directly, Level of Education has no significant effect on Competency, Coding Bootcamp has a positive and significant effect on Competency, Level of Education has no significant effect on Performance, Coding Bootcamp has a positive and significant effect on Performance, Competency has a positive and significant effect on Performance and Competency variables mediate between Level of Education and Coding Bootcamp variables on IT Personnel Performance.
Using 2024 election twitter data, sentiment analysis based on TF-IDF and Naïve Bayes Moh Hadi Subowo; Alzami, Farrikh
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.789

Abstract

This research explores sentiment analysis within the context of the 2024 Presidential Election, utilizing tweet data to understand public opinion dynamics. The study employs the Naive Bayes classification algorithm combined with Term Frequency-Inverse Document Frequency (TF-IDF) techniques to categorize sentiments into diverse emotional spectrums. During the training phase, the model achieved a high accuracy of 98.3%. However, when applied to real-world data, the accuracy dropped to 80.8%, highlighting the challenges of adapting to unpredictable and heterogeneous data. The evaluation showed the model's effectiveness in recognizing positive sentiments in training data, but a decrease in performance during testing. This underscores the need for dynamic training approaches to handle real-world applications. The study demonstrates that TF-IDF significantly enhances the Naive Bayes classifier's accuracy and that tweet data on the 2024 Presidential Election predominantly exhibit positive sentiments. However, these findings require cautious interpretation due to the complexities of natural language and potential cultural biases in automated sentiment analysis. The research suggests addressing overfitting, diversifying the training corpus, and adopting more sophisticated algorithms to better capture nuanced sentiments. This study lays the groundwork for future research in understanding public opinion during election cycles.
Connectivism: Developing Superior Human Resources with Entrepreneurial Character in the Financial and Banking Sector Kusnanto, Danang Kusnanto; Syahlan , Fatra; Jalaludin, Engga; Budiwati , Neti
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.793

Abstract

The rapid advancements in digital innovation pose significant challenges for human resources practitioners in the financial and banking sectors. Connectivism, a learning theory that emphasizes networks and technology, provides a framework for developing entrepreneurial characteristics in human resources. The demand for adaptive, innovative, and entrepreneurial human resources capabilities is increasingly urgent to navigate the dynamic and competitive business environment. This study aims to assess the impact of connectivism on human resources performance, identify effective implementation strategies, and evaluate the enhancement of organizational competitiveness. The research employs a comprehensive literature review methodology, utilizing qualitative analysis from various academic sources. Findings indicate that connectivism enhances human resources performance by fostering continuous learning, broader knowledge access, and the development of adaptive skills. Additionally, connectivism promotes entrepreneurial characteristics such as innovation, creativity, and risk-taking. Challenges such as resistance to change and the need for significant investment in technology must be addressed. In conclusion, integrating connectivism into human resources development strategies not only improves individual employee effectiveness but also strengthens the organization's competitive position in the rapidly evolving market. Thus, connectivism offers a relevant and effective approach to addressing the challenges faced by human resources in the financial and banking sectors in the current digital era. By leveraging networked learning and technological integration, organizations can better prepare their workforce to meet the demands of an increasingly interconnected and fast-paced business landscape, ensuring sustained growth and innovation.
An Empirical Study on Announcement Effect of Right Issue Ex-Date Maulani, Denia; Istirhamiyah, Siti; Suharti, Titing
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.806

Abstract

This research aims to examine how the market reacts regarding the announcement of the rights issue and how the market reacts at the ex date. The sampling technique is purposive sampling, namely companies that carry out rights issues and are active banking on the Indonesian Stock Exchange. Testing period 2015 to 2021. The technique used is multiple linear regression test and paired sample T test. The total number of companies is 27 issuers with research results showing that the announcement of a rights issue has an effect on changes in share prices where the p-value of the pair sample t-test is less than 0.05. Meanwhile, testing the market reaction regarding the ex date shows that there was a significant decline in stock prices so that the market reacted negatively with a p-value of less than 0.05 and there was a significant change in stock trading volume during the ex date condition with a p-value of less than 0.05.
Self-Control Serves As A Mediating Variable In The Relationship Between Financial Management Behavior And Financial Literacy, Attitudes, And Experience Among STIE Satya Dharma Students. Sri Ayuni, Ni Made; Komang Rusma Rosita Dewi
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.822

Abstract

The study's findings demonstrate that among STIE Satya Dharma Singaraja students, financial literacy significantly and favorably influences their money management practices. The way that STIE Satya Dharma Singaraja students manage their finances is positively and significantly impacted by their financial experiences. Self-control is positively and significantly impacted by financial literacy in STIE Satya Dharma Singaraja students. Students' self-control at STIE Satya Dharma Singaraja Students is positively and significantly impacted by their financial views. For STIE Satya Dharma Singaraja students, financial experience has a beneficial and considerable influence on self-control. The money management behavior of STIE Satya Dharma Singaraja students is positively and significantly influenced by their financial views. For STIE Satya Dharma Singaraja students, self-control has a favorable and noteworthy effect on their money management practices. Through self-control, financial literacy has a beneficial and considerable influence on STIE Satya Dharma Singaraja students' money management behavior. Through self-control, financial experience has a beneficial and considerable influence on STIE Satya Dharma Singaraja students' money management behavior.
Enhancing Spare Parts Management through Support Vector Regression: A Case Study in the Service and Maintenance Industry Riwayadi, Eko; Suprajitno, Herry; Miswanto, Miswanto
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.866

Abstract

This study investigates the effectiveness of Support Vector Regression (SVR) in accurately predicting spare part usage within the service and maintenance industry, with a specific focus on coolers and freezers. Leveraging historical data from Hutama spanning January 2019 to December 2023, the SVR model successfully forecasts future spare parts demand with remarkable precision. Through rigorous parameter tuning using the grid search with optimization method, the SVR model achieves optimal performance, yielding reliable predictions with MAPE 8.55% and RMSE 9.43. Despite its effectiveness, limitations include the study's narrow focus on coolers and freezers within the service and maintenance sector, potential influences of external factors on prediction accuracy, and assumptions regarding the linear or nonlinear patterns in spare parts usage data.
The Impact Of Innovation To Company Policy Through Operation Research Riwayadi, Eko; Murti, Tri Hesti; Young, Felina C.
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.872

Abstract

In the ever-evolving corporate landscape, understanding how innovation influences company policies is significant for organizational success. This research investigates the complicated relationship between innovation—specifically, organizational, technological, and process innovation—and the management of critical policy domains: HR policies, compliance policies, and technological adoption policies. Leveraging surveyed data analysis, this study uncovers profound insights into the dynamic interplay between innovation strategies and policy adaptations. The study's methodology used quantitative data analysis, utilizing surveys and impact ratings to measure the influence of various innovation types on company policies. The analysis indicates that organizational innovation shows substantial influence over HR policies, underscoring the necessity of aligning HR management with the growing culture and structure of organizations undergoing transformation. Technological innovation shows as a significant motivate for adaptations in compliance policies, highlighting the critical importance of policy alignment with dynamic regulatory landscapes. Process innovation, although exhibiting a moderate impact, show cases its practical relevance in enhancing operational efficiency across all policy areas. This research extends existing literature by providing empirical evidence of innovation's multifaceted impact on policies and introduces novel perspectives, especially the influence of technological innovation on compliance policies. The implications of this study contribute in academia and practice alike, emphasizing the significance of proactive policy alignment with innovation strategies. As organizations increasingly harness innovation to remain competitive and adaptive, the research findings offer valuable guidance for optimizing the synergy between innovation initiatives and policy management, ensuring regulatory compliance, and enhancing operational efficiency.

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