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Moneter : Jurnal Ekonomi dan Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30258073     EISSN : 30254663     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 210 Documents
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Pengaruh Pembayaran melalui Metode Paylater Terhadap Minat Belanja Mahasiswa: (Studi Kasus:Universitas Islam Negri Sultan maulana Hasanuddin banten) Desty Anggraini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.753

Abstract

The emergence of new payment methods such as Paylater makes shopping easier and increases consumers' shopping interest. This research aims to find out how much influence the paylater payment method has on students' shopping interest. The method used in this research is a quantitative method. Based on the results of the T Test and F Test, the variable "Payment via Paylater Method" (X) has a significant influence on the variable "Shopping Interest" (Y), with a value of sig. 0.05 < X value (3.442) and calculated F value 11.850 > F table 4.10. From this research regarding the influence of paylayer on student shopping interest, it can be concluded that the payment system via the paylater method has a significant effect on student shopping interest.
Analisis Perbedaan Perilaku Konsumsi Belanja Online Berdasarkan Gender pada Mahasiswa FEBI UIN Banten Bunga Ahista Rania; Hasan Bulqiah; Fatah Ghani Azkia; Wahyu Hidayat; Hadi Peristiwo; Fitri Fitri
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.759

Abstract

This research is not only to fulfill the author's final task, but also to find out if there are differences in online shopping consumption behavior between male and female students. The subjects in this study were active students of the Faculty of Economics and Islamic Business of UIN Sultan Maulana Hassanudin Banten semester 2-6 which was 26 people consisting of 11 men and 15 women. The data were collected through a licert scale questionnaire (1-5) and analyzed through the SPSS using the T-test Independes Test. The results of this study show that p = 0.916 (> 0.05) states that there is no significant difference in the consumption behavior of online shopping for male and female students at the Faculty of Economics and Islamic Business at UIN SMH Banten
Pengaruh E-Commerce terhadap Minat Belanja Mahasiswa FEBI Ainun Nufus; Anggita Mujayanah; Athfiatul Asfiyah; Wahyu Hidayat; Hadi Peristiwo; Fitri Fitri
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.761

Abstract

The rapid growth of e-commerce has significantly transformed consumer behavior, particularly among university students. This study examines how e-commerce platforms affect the interest and shopping preferences of students of the Faculty of Economics and Islamic Business, UIN Sultan Maulana Hasanuddin Banten. By analyzing data from surveys conducted among students, the research identifies key factors that drive their engagement with online shopping. These factors include convenience, variety of products, competitive pricing, and the ease of comparing different products. The study also highlights the role of technological advancements, such as mobile applications and secure payment gateways, in enhancing the online shopping experience. Furthermore, it explores the psychological aspects, such as the excitement of online deals and the influence of social media advertising, on students' shopping habits. The findings suggest that e-commerce has not only increased the frequency of students' purchases but also diversified their buying patterns. However, the study also addresses potential challenges, such as the risk of overspending and the impact of impulsive buying. Overall, the research provides valuable insights into the evolving landscape of consumer behavior in the digital age, emphasizing the importance of e-commerce in shaping the shopping interests of the younger generation.
Pelaksanaan Prosedur Pengujian Asersi LPPDK Pada Audit Dana Kampanye Tahun 2024 Oleh KAP LMR Mohamad Aziz
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.814

Abstract

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards. The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners. The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.
Strategic Management Accounting Techniques and Their Role in Enhancing the Market Share of Private Banks Operating in Baghdad Ali Naser Alwan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.849

Abstract

This study aims to examine strategic management accounting practices and their influence on increasing the market share of private banks based in Baghdad. In order to achieve the objectives of the current research, the researcher followed the steps of the descriptive analytical method as an approach to the current research through a sample of workers in private banks amounting to (137), according to a set of variables. In order to collect the necessary data and information, a questionnaire was designed consisting of three parts, the first about demographic variables and the second. On strategic management accounting techniques and the third on market share. After applying the current research tool, the study reached the following results: 1-There is a high level of use and employment of strategic management accounting techniques in private banks operating in Baghdad?, 2- There is a good level of market share for private banks in Baghdad, 3-There is no effect of the two techniques (activity-based costing and target costing) in enhancing the market share of private banks in Baghdad.4- The use of benchmarking techniques has an impact on improving the market share of private banks operating in Baghdad.
Pengaruh Crowe’s Fraud Pentagon Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement : Studi Empiris pada Perusahaan Manufaktur Sub Industri Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023 Aldi Rozani; Prita Andini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.866

Abstract

The purpose of this research is to find the influence of financial target variables, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture on fraudulent financial statements. The sample in this study includes 45 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period (2019-2023). The sampling technique used the purpose sampling method and obtained 225 sample data from 45 companies. The statistical analysis used in this research is logistic regression analysis using the Statistical Product and Service Solution (SPSS) Program Version 22. The results of this research show that financial targets have a negative and significant effect on fraudulent financial statements, ineffective monitoring has an insignificant effect on fraudulent financial statements. statement, change in auditor has no significant effect on fraudulent financial statements, change in director has no significant effect on fraudulent financial statements, frequent number of CEO picture has a negative and significant effect on fraudulent financial statements.
Pengaruh Struktur Kepemilikan, Leverage dan Return On Asset (ROA) Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Tahun 2021-2023 I Gede Surya Suwana Saputra; Emilia Gustini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.874

Abstract

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.
Analisis Transparansi Dan Akuntabilitas Dana Kelurahan : (Studi Kasus Kantor Lurah Karang Berombak, Kecamatan Medan Barat, Kota Medan) Rina Halizah Nasution; Nurbaiti Nurbaiti; Laylan Syafina
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.875

Abstract

This research is useful for ensuring transparency and accountability The use of sub-district funds at the Karang Berombak Village Head Office is distributed randomly broad and easily accessibleble to the public, especially the information presented in The format is simple to understand and listed in detail. As well as for increasing community empowerment in terms of utilizing these funds. This research uses a qualitative descriptive approach. Technique Data collection used in this research was interviews and documentation. The subjects of this research were a total 5 people who were devices sub-districts at the Karang Berombak Village Head Office, namely Village Head, Secretary, Treasurer, Head of Development, and Head of Environment XIII. The research results explain that Transparency and Accountability of Village Funds at the Lurah Office Karang Berombak, West Medan District, Medan City is transparent and accountability can be seen from a participatory process that involves all levels community by gathering and approving community aspirations although budget management is not made public, transparency and accountability is maintained through active community involvement and positive responses village head towards criticism and suggestions given by the community and them has supervised the use of sub-district funds. In this way, sub-district funds can be used appropriately to meet needs community needs and create a better and empowered environment.
Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan pada PT. Gudang Garam TB Sitti Maryam; Abdullah Abdullah; Ihsan Guntur
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.887

Abstract

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.
Peran Bank Sampah Dalam Meningkatkan Pendapatan Masyarakat Belawan Bakhtiar Efendi; Imelda Krisdamayati; Yolanda Widya; Anwar Suhut
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.891

Abstract

Waste banks are blessed with processing. This processing has the aim of making waste into products that can be sold and gain economic value. Yayasan gugah nurani indonesia is a non-governmental humanitarian organization that works in accordance with the pillars of the SDGS (Sustainable Development Goals), especially in areas related to children's rights and community empowerment. Gugah nurani indonesia is a legal foundation under the decree of the minister of law and human rights number: ahu-594.ah.01.04. On February 24, 2009. Gugah nurani indonesia is an incorporated foundation under the decree of the minister of law and human rights number: ahu-594.ah.01.04. On February 24, 2009. The blessing waste bank has some waste management outside the waste bank. This management is the management of organic waste which is made into compost from the results of the compost is also sold by the waste bank to consumers who need it. Based on the results of the study, it shows that customers have a major contribution to improving the waste bank economy. In this study, the results of customer activeness from the blessing waste bank related to customer activeness in the waste bank are very good. Educating the community by providing knowledge related to waste and providing training. Providing guidance and support to customers by facilitating customers so that customers can become independent and able to create their own creativity.

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