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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 241 Documents
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Strategi Pengembagan Usaha Fashion Thrift Melalui Pendekatan Analisis SWOT di Kota Maumere, Kabupaten Sikka
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 1 (2026): 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.v4i1.2047

Abstract

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.
Analisis Sistem Penyimpanan Arsip Dinamis pada Divisi General Ledger Accounting PT KPN Plantation
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 1 (2026): 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.v4i1.2049

Abstract

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management
How Has Digital Transformation Reshaped Personal Financial Management Behavior Research?
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 1 (2026): 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.v4i1.2050

Abstract

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.
Kualitas Sumber Daya Manusia dan Pertumbuhan Ekonomi Kota Denpasar, Bali
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 1 (2026): 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.v4i1.2085

Abstract

This study examines the impact of human resource quality, as measured by indicators from the Human Development Index (HDI), on economic growth in Denpasar City, Bali. This study utilizes quantitative secondary data collected from the Central Statistics Agency (BPS) for the period 2013 to 2021. This data includes a new method for calculating average years of schooling, life expectancy at birth, per capita expenditure, and economic growth. This study uses panel data regression from five provinces in Denpasar City, Bali, applying classical assumption tests, hypothesis tests, and coefficients of determination. Individually, education level has a significant and negative effect on economic growth in Denpasar City, Bali. Health does not show a significant and negative effect on economic growth in Denpasar City, Bali. While economics has a significant and positive effect on economic growth in Denpasar City, Bali. All three independent variables simultaneously have a significant impact on economic growth in Denpasar City, Bali. The most influential variable is economics.
Keseimbangan Investasi Berbasis Imbalan dalam Memediasi Keputusan Pendanaan Badan Usaha Milik Desa (BUMDes) di Karesidenan Pati Indonesia
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 1 (2026): 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.v4i1.2114

Abstract

Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of purposive sampling and cluster sampling, where the selected BUMDes represented each district and involved investors from the local community or community groups. Data were collected from BUMDes located in five districts within the Pati Residency, and the analysis was conducted using SMART PLS. The results indicate that cognitive bias has a direct and significant effect on community investment decisions as well as on reward-based investment balance. Furthermore, reward-based investment balance was found to have a direct effect on investment decisions. The findings also confirm that reward-based investment balance mediates the relationship between cognitive bias and investment decisions.
Pengaruh Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Yuliana Yuliana; Mar’atus Solikah; Andy Kurniawan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): 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.v4i3.2383

Abstract

This study is intended to examine the effect of Corporate Social Responsibility (CSR), firm size, and leverage on firm value, with profitability as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2023-2025 period. This research employs a quantitative approach using secondary data obtained from company annual reports. The sample selection was carried out using a purposive sampling technique. The analytical method used is path analysis, processed with the assistance of the SPSS software, while mediation testing is conducted using the bootstrapping method. The results indicate that Corporate Social Responsibility (CSR), Firm Size, and Leverage have a significant effect on Firm Value. Meanwhile, Corporate Social Responsibility (CSR), Firm Size, and Leverage do not have a significant effect on Profitability, and Profitability does not have a significant effect on Firm Value. Furthermore, the mediation test results reveal that Profitability is unable to mediate the effect of Corporate Social Responsibility (CSR), Firm Size, and Leverage on Firm Value. Therefore, an increase in firm value is not solely determined by profitability, but is also influenced by other factors such as Corporate Social Responsibility (CSR), Firm Size, and Leverage.
Peran Pengendalian Internal Internal dalam Memoderasi Hubungan Solvabilitas dan Likuiditas terhadap Audit Delay Sarah Shaqila; Nurkholis Nurkholis
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): 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.v4i3.2403

Abstract

This study aims to analyze the effect of solvency and liquidity on audit delay and to examine the role of internal control as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Timely audited financial statements are essential for ensuring transparency, supporting investment decisions, and maintaining stakeholder confidence. This research employed a quantitative approach using secondary data obtained from companies’ annual financial reports. The sampling technique used was purposive sampling, resulting in 18 companies with a total of 126 observations. Data were analyzed using Moderated Regression Analysis to evaluate both direct and moderating effects. The results show that solvency has a positive and significant effect on audit delay, while liquidity has no significant effect on audit delay. Internal control moderates the effect of solvency on audit delay by weakening the relationship but does not moderate the effect of liquidity. Simultaneously, solvency, liquidity, and internal control significantly affect audit delay. These findings indicate that firms’ financial conditions and effective internal control contribute to the timely completion of audits and improve the quality of financial reporting.  
Pengaruh Profitabilitas dan Nilai Perusahaan terhadap Pengambilan Keputusan Investasi dengan Good Corporate Governance sebagai Moderasi Charissa Moren Armanto Putri
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): 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.v4i3.2406

Abstract

This study aims to analyze the effect of profitability measured by Return on Assets (ROA), Return on Equity (ROE), and Earning Per Share (EPS) and firm value measured by Price to Book Value (PBV) on investment decision-making, with Good Corporate Governance (GCG) as a moderating variable. This research is conducted against the backdrop of investment fluctuations in the Indonesian banking sector during the 2019-2024 period due to post-pandemic dynamics. Utilizing a quantitative method with a purposive sampling technique on 26 banking companies listed on the Indonesia Stock Exchange (IDX), the data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that profitability and firm value have a positive and significant effect on investment decisions, proving that investors highly consider profitability and market appreciation when allocating capital for investment. Furthermore, GCG was found to significantly strengthen the influence of both variables on investment decisions, reinforcing that good corporate governance can enhance investor confidence in a company's financial signals amid market uncertainty.
Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Profitabilitas pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2025 Lisa Sari; Puji Astuti; Badrus Zaman
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): 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.v4i3.2417

Abstract

This study aims to analyze the effect of bank soundness using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on profitability in Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Risk Profile is proxied by Non-Performing Loan (NPL), Good Corporate Governance (GCG) is measured using composite self-assessment scores, Earnings is proxied by Net Interest Margin (NIM), Capital is proxied by Capital Adequacy Ratio (CAR), and profitability is proxied by Return on Assets (ROA). This research applies a quantitative causal approach using secondary data from annual financial reports. The sample consists of 18 banks selected through purposive sampling, resulting in 72 observations. Data were analyzed using multiple linear regression with IBM SPSS version 25. The results indicate that NPL and GCG have a significant negative effect on ROA, while NIM has a significant positive effect on ROA. CAR does not have a significant effect on ROA. Simultaneously, all independent variables significantly influence ROA. These findings suggest that bank soundness measured by RGEC plays an important role in determining profitability. Therefore, banks should maintain credit risk quality, strengthen corporate governance, and optimize interest income to support sustainable performance and long-term financial stability. This study also provides practical implications for regulators and investors in assessing bank performance and risk management effectiveness, while encouraging consistent policy implementation and improved financial resilience within the banking sector in Indonesia to ensure sustainable economic growth and stability in the future periods ahead overall and across different market conditions consistently.
Analysis of the Profitability Ratio as Empirical Evidence of Financial Performance in PT Bank Central Asia Tbk Listed on the IDX Nur Alya Amalia; Muh. Sainil Abidin; Totok Adi Prasetyo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): 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.v4i3.2437

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk in terms of profitability ratios during the 2022–2025 period. The research method used is a descriptive quantitative approach utilizing secondary data in the form of the company's annual financial reports obtained through the Indonesia Stock Exchange. Profitability measurement is proxied through three main indicators: Return on Assets (ROA), Return on Equity (ROE), and Return on Investment (ROI) based on total productive assets. The analysis results show that during the observation period, PT Bank Central Asia Tbk was able to maintain very strong and stable financial performance. The average ROA value was recorded at 3.50%, which is well above Bank Indonesia's health standards. Meanwhile, effective equity management resulted in a very competitive average ROE of 20.13%, and strategic fund allocation resulted in an average ROI of 3.81%. Overall, this empirical evidence confirms the very high efficiency in the utilization of operational assets and optimization of the capital structure to provide maximum returns for shareholders with prudent risk management.

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