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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 277 Documents
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Analisis Kepatuhan Perpajakan atas Pemungutan dan Pemotongan PPH Unifikasi pada Perusahaan Retail PT MDIH dengan Menggunakan Aplikasi PSIAP Zacky Bakhtiar Rifai; Salsabila Lolyta Sari; Harti Budi Yanti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2702

Abstract

The implementation of the Core Tax Administration System (CTAS) or Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) transformation has significantly simplified reporting of Unified Income Tax Periodic Tax Returns. The implementation of Unified Income Tax in the retail sector with high transaction volumes demands an accurate and efficient level of tax compliance. PT MDIH is one of the largest retail companies with a high level of complexity and transaction volume, making it prone to errors during tax withholding and collection. Utilization of the PSIAP Application plays an important role in minimizing the risk of errors in the tax collection and withholding process and minimizing the risk of errors. This study aims to analyze PT MDIH's tax compliance with the Unified Income Tax implementation mechanism and the obstacles faced and evaluate the effectiveness of the PSIAP Application in risk mitigation. This study uses a qualitative method with a descriptive case study approach. Data collection was carried out through interviews, observations, and descriptive analysis. The results of the study indicate that PT MDIH's tax compliance in collecting and withholding Unified Income Tax is classified as good and in accordance with applicable regulations. Unified Income Tax through PSIAP runs systematically through vendor data integration, making it more efficient and minimizing calculation errors. However, PT MDIH still faces technical obstacles such as data input errors, limited user understanding, system downtime during the application transition period, and massive delays in invoice data reconciliation. However, overall, the PSIAP application is quite effective in mitigating risks, significantly improving the company's formal and material compliance. It only requires improvements in internal controls and user competency for employees.
Analisis Penerapan Prosedur Security Screening dalam Menunjang Pelayanan Kargo pada PT. Angkasa Pura Manado Marchanda Swety Ruindungan; Mariska C. Walean; Lietje Lumatauw
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2705

Abstract

Air cargo security screening is mandatory before cargo is loaded onto aircraft, while cargo services are expected to remain fast. This study aimed to describe the implementation of general cargo screening procedures, the readiness of facilities and human resources, factors hindering cargo flow, and managerial efforts to maintain service smoothness at the cargo terminal of PT Angkasa Pura Indonesia, Sam Ratulangi International Airport Manado Branch. A descriptive qualitative approach was used. Data were collected through structured interviews with four purposively selected informants and direct observation on 16 and 24 September 2026, analyzed using the interactive model of Miles, Huberman, and Saldaña, with source and technique triangulation. Findings showed that screening was conducted in layers, comprising document verification, X-ray scanning, and hand search when required. Facility and personnel readiness was maintained through pre-shift equipment checks, periodic capacity evaluation, and personnel rolling. Hindering factors included hidden dangerous goods, unpredictable flight schedules, and congestion at the inbound breakdown and X-ray areas. Managerial efforts comprised first-in-first-out flow arrangement, personnel adjustment, and inter-unit coordination. These findings are limited because internal documents were inaccessible and service time was not measured directly. Future research should measure service time directly and involve service users.
Pengaruh Likuiditas Dan Struktur Modal Terhadap Profitabilitas pada PT Kalbe Farma Tbk Anzala Rahma Sholikah; Lis Setyowati; Andrik Gastri.W; Nuryadi
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2715

Abstract

This study aims to analyze the influence of liquidity and capital structure on the profitability of PT Kalbe Farma Tbk. The data examined consists of the financial statements of PT Kalbe Farma Tbk for the years 2020–2024. Data collection was conducted using the documentation method, while data analysis employed descriptive statistical analysis techniques. The results indicate that, individually (partially), liquidity—proxied by the Current Ratio (CR)—and capital structure—proxied by the Debt to Equity Ratio (DER)—do not have a significant effect on profitability, which is proxied by Return on Assets (ROA). Simultaneously, liquidity and capital structure do not have a significant effect on profitability.
Kualitas Akrual dan Risiko Pasar terhadap Sinkronitas Harga Saham: Studi Empiris pada Perusahaan Industri Siklikal di Indonesia Michael Then; Elsa Imelda
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2719

Abstract

This study aims to obtain empirical evidence regarding the effect of nondiscretionary accrual quality, discretionary accrual quality, and market risk on stock price synchronicity in consumer cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach using a descriptive research design and a purposive sampling method. The sample consisted of 170 companies that met the predetermined criteria. Hypothesis testing was conducted using panel data regression analysis to examine the relationship between accrual quality, market risk, and stock price synchronicity. The results showed that nondiscretionary accrual quality does not have a significant effect on stock price synchronicity. Similarly, discretionary accrual quality does not have a significant effect on stock price synchronicity. In contrast, market risk has a significant effect on stock price synchronicity. These findings indicate that stock price movements in consumer cyclical companies during the study period were more closely associated with market-wide risk than with the quality of accrual information reported by individual companies. The findings provide implications for investors by emphasizing the importance of considering market risk and macroeconomic conditions when making investment decisions in the capital market.
Pengaruh Kualitas Aset dan Kecukupan Modal terhadap Nilai Perusahaan pada Bank Umum Konvensional di BEI Periode 2021-2025 Roza Kusuma Mayda Mahardika; Rendra Arief Hidayat
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2727

Abstract

This research investigates the impact asset quality and capital adequacy relate to the market value of conventional commercial banks listed on the IDX from 2021 to 2025. Gross NPL stands in for asset quality, CAR for capital adequacy, and PBV for firm value. Using secondary data from annual reports, financial statements, and share-price records, purposive sampling yielded 35 banks and 175 bank-year observations. After removing 39 outliers, 136 observations went into the panel regression, and the model-selection tests pointed to the Random Effect Model (REM). NPL showed a significant positive link to PBV (coefficient 3.953733; p = 0.0090), the opposite of the expected negative direction. CAR had a negative but insignificant coefficient (−0.010713; p = 0.9683), so the expected positive effect was not supported. Jointly, the two variables are significant (Prob(F) = 0.037024), yet an R-squared of 0.048358 shows weak explanatory power. Bank valuation therefore appears to depend on factors beyond NPL and CAR. Since NPL measures credit risk rather than good asset quality, its positive coefficient must be read with caution.
Pengaruh Disiplin Trader dan Manajemen Risiko terhadap Kinerja Trading Forex pada Komunitas “ARKEIN” Andika Dwi Saputra; Komarun Zaman; Aisyah Darti Megasari; Nuryadi Nuryadi
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2718

Abstract

This study aims to analyze the effects of trader discipline and risk management on forex trading performance within the “Arkein” community, both partially and simultaneously. The study employed a quantitative approach using a survey method. Primary data were collected through an online questionnaire distributed via Google Forms to 130 respondents who participated in the study. The collected data were processed and analyzed using IBM SPSS. The analytical techniques included multiple linear regression analysis, partial hypothesis testing using the t-test, simultaneous hypothesis testing using the F-test, and coefficient of determination analysis. The results show that trader discipline has a positive and significant partial effect on forex trading performance. This indicates that higher levels of discipline among traders are associated with better trading performance. Risk management also has a positive and significant partial effect on forex trading performance, indicating that proper risk management contributes to improved trading outcomes. Furthermore, trader discipline and risk management simultaneously have a positive and significant effect on forex trading performance. These findings demonstrate that discipline and effective risk management are important factors in supporting forex trading performance among members of the “Arkein” community. Therefore, consistent trading discipline and appropriate risk management practices are essential for achieving better forex trading performance.
Pengaruh Jumlah Wisatawan, Jumlah Hotel dan Tingkat Hunian Kamar Hotel terhadap Produk Domestik Regional Bruto Kabupaten/Kota di Provinsi Jambi Vina Damayanti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): 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.v4i4.2722

Abstract

This study was conducted to analyze the effects of the number of tourists, the number of hotels, and hotel occupancy rates on the Gross Regional Domestic Product (GRDP) of regencies and cities in Jambi Province. This study is important because there is a discrepancy between Jambi Province’s tourism potential and its contribution to the regional economy, as reflected in the regional gross domestic product (GRDP); meanwhile, the results of previous studies on the factors influencing this discrepancy have also yielded inconsistent findings. This study employs a quantitative approach using secondary data sourced from the Central Statistics Agency (BPS) of Jambi Province. The data used consists of panel data covering 11 regencies and cities in Jambi Province for the period 2017–2024. Data analysis was performed using panel data regression with EViews 14, involving model selection and hypothesis testing. The results indicate that, taken together, the variables number of tourists, number of hotels, and hotel room occupancy rate have a significant effect on the Gross Regional Domestic Product (GRDP) of regencies and cities in Jambi Province. Partially, the number of tourists has a positive and significant effect on RDP, with a coefficient of 0.020447 and a p-value of 0.0086 < 0.05. The number of hotels has a positive but insignificant effect on RDP, with a coefficient of 0.046588 and a p-value of 0.2182 > 0.05. Meanwhile, the hotel room occupancy rate has a positive and significant effect on GRDP, with a coefficient of 0.000625 and a p-value of 0.0000 < 0.05.      

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