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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 Nilai Tukar dan Suku Bunga Bank Indonesia terhadap Deposito pada Bank Umum di Indonesia Mochamad Taufiq; Sutopo Sutopo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : 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.v3i1.1227

Abstract

The aim of this research is to analyze the influence of the exchange rate and BI rate on deposits. The population in this study is all exchange rate data, BI rate and deposits from commercial banks in Indonesia. Sampling was taken by taking monthly data from the exchange rate, BI rate and deposits available from January 2014 to December 2023. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on deposits is proven and can be interpreted as meaning that an increase in the exchange rate will reduce amount of deposits at commercial banks in Indonesia. Hypothesis 2 (H2) that the BI rate has a positive effect on deposits is proven and can be interpreted to mean that an increase in the BI rate will increase the number of deposits at commercial banks in Indonesia.
Pengaruh Mekanisme Corporate Governance Terhadap Akuntabilitas Laporan Keuangan Pemerintah Daerah Aziza Istiqamah; Inggit Kumorojati; Selika Rahma Raidatulah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : 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.v3i1.1230

Abstract

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.
Pengaruh Penerapan Good Corporate Governance dan Kompetensi Dewan Direksi Terhadap Kinerja Keuangan Perusahaan pada Masa Pandemi Covid-19: (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Dadan Kurniawan; Agrianti Komalasari; Fitra Dharma; Niken Kusumawardani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : 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.v3i1.1234

Abstract

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.
Penerapan Sistem Akuntansi pada Perusahaan “Mie Baso Akung” Aiva Tyanka Farahdiva; Fahmi Ilham; Fiqri Cahya Maulana; Neng Anisa Nurul Fadilah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : 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.v3i1.1242

Abstract

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.
Analisis Work Life Balance, Internal Branding Empolyee dan Budaya Organisasi Terhadap Organizational Citizenship Behavior Muhammad Kosim; Dian Rachmawati Afandi; Pupung Purnamasari; Fiqih Maria Rabiatul Hariroh
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.v2i4.1253

Abstract

This study aims to evaluate the impact of Work-Life Balance, Employee Internal Marketing, and Corporate Culture on Organizational Citizenship Behavior (OCB) among employees of PT XYZ Cikarang. OCB is a voluntary action taken by employees to improve organizational performance beyond their official responsibilities. An optimal work-life balance can improve employee well-being and strengthen their commitment to the company. Internal Employee Branding serves to strengthen employees' identity and relationship with the company, while Corporate Culture forms values and norms that encourage constructive behavior in the work environment. This study applies a quantitative method with a multiple regression analysis approach. Information was obtained through questionnaires distributed to employees of PT XYZ Cikarang. The research findings indicate that work-life balance, internal marketing for employees, and organizational culture have a positive and significant impact on OCB, both separately and together. The main factor that is most influential in strengthening OCB is Organizational Culture, which shows the important role of company values and norms in shaping employee attitudes. The findings suggest that companies should improve work-life balance, strengthen internal brands, and create a supportive organizational culture to encourage employees to perform behaviors that go beyond their responsibilities.
Peran UMKM dalam Pertumbuhan Ekonomi Indonesia: Perspektif Teori Schumpeterian Anita Br Saragih; Radhika Narwastu; Hasiandra Simanjuntak; Lokot Muda Harahap
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : 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.v3i2.1279

Abstract

This study uses a qualitative method with a case study approach to analyze the contribution of MSMEs to Indonesia's economic growth. The results of the study indicate that MSMEs play an important role in accelerating economic growth through innovation and entrepreneurship, although there are still structural obstacles that hinder the development of this sector. Therefore, policies are needed that support access to capital, digitalization, and increasing the capacity and competitiveness of MSMEs so that they can survive and thrive in the era of globalization and digitalization.
Pengaruh Pengeluaran Pemerintah, Pengangguran, dan Inflasi terhadap Kemiskinan di Provinsi Sumatera Utara Tahun 2001–2023 Siahaan, Tegar Efraim G.; Suharianto, Joko; Hasibuan, Alawi Parlindungan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : 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.v3i2.1283

Abstract

This study aims to analyze the effect of government spending, unemployment, and inflation on the number of poor people in North Sumatra Province during the period 2001-2023. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia. The analysis method used is multiple linear regression with EViews 13 software. The classical assumption tests used include normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that government spending has a negative and significant effect on poverty, while unemployment and inflation have no significant effect. Simultaneously, the three variables have a significant influence on the number of poor people in North Sumatra. It is recommended that the government increase the effectiveness of spending on strategic sectors for poverty alleviation and maintain economic stability with integrated policies.
Pengaruh TPT, PDRB, dan TPAK Terhadap Kemiskinan di Provinsi Sumatera Utara Periode 2002-2023 Tia Handani; Joko Suharianto
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : 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.v3i2.1284

Abstract

Poverty is a crucial issue for a country. Overcoming poverty requires a comprehensive and sustainable approach that encompasses various sectors. This study aims to determine the effect of the Open Unemployment Rate (TPT), Gross Regional Domestic Product (PDRB), and Labor Force Participation Rate (TPAK) on the number of poor residents. The data analysis technique used in this research is OLS (Ordinary Least Squares), utilizing time series data on the Open Unemployment Rate (TPT), Regional Gross Domestic Product (PDRB), Labor Force Participation Rate (TPAK), and poverty from 2002-2023 in North Sumatra Province. The results of this study indicate that the Open Unemployment Rate (IPT) does not affect poverty, whereas the Gross Regional Domestic Product (PDRB) and the Labor Force Participation Rate (TPAK) have a negative and significant impact on poverty. Meanwhile, simultaneously, the Open Unemployment Rate (TPT), Regional Gross Domestic Product (PDRB), and Labor Force Participation Rate (TPAK) affect poverty in North Sumatra Province from 2002 to 2023.
Pengaruh Aset Pajak Tangguhan Beban Pajak Tangguhan dan Kepemilikan Manajerial Terhadap Manajemen Laba: Studi empiris pada Perusahaan Manufaktur Consumer Non-Cyclical 2019-2024 Siti Aisyah Simamora; Desy Purwasih
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : 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.v3i2.1289

Abstract

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.
Efektivitas Penggunaan Jasa Influencer dalam Meningkatkan Penjualan Produk Seruit Tampah Mengan Geh Lampung Estelee Elora Akbar; Ana Santika
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : 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.v3i2.1291

Abstract

This study was conducted to examine the effectiveness of the use of influencer services by business actors seruit tampah mengan geh in increasing sales of their products. The results of the study found that the use of influencer services can be categorized as effective and efficient, this is evidenced by the increase in product brand awareness, increased consumer trust through honest influencer reviews, targeted audiences and more creative content results that attract the interest of viewers of the content produced.

Page 16 of 21 | Total Record : 210

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