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Monex: Journal of Accounting Research
Published by Politeknik Harapan Bersama Tegal
ISSN : 20895321     EISSN : 25495046     DOI : http://dx.doi.org/10.30591/monex
Core Subject : Economy,
Economics, Econometrics & Finance
Monex: Journal of Accoutning Research or Monex (previously known as Monex: Journal Research Accounting Politeknik Tegal) is a peer-reviewed and open-access journal published by Politeknik Harapan Bersama in collaboration with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd) and Relawan Jurnal Indonesia (RJI). Monex: Journal of Accounting Research registered with ISSN 2549-5046 (online) and ISSN 2089-5321(print). Monex particularly discusses the main problems in the development of the sciences of accounting finance, auditing, tax, accounting information system, and managerial accounting. Monex publishes empirical (research) papers conducted with various research approaches, namely quantitative, qualitative and mixed-method. Monex is accredited in SINTA (Science and Technology Index) at grade 4 by the Ministry on Research and Technology of the Republic of Indonesia based on the Surat Keputusan Decree of The Director General of Strengthening Research and Development of The Ministry of Research, Technology and Higher Education No. 28/E/KPT/2019. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of Monex: Journal of Accounting Research should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will be rejected by editors before further review. The editors will only accept manuscripts that meet the assigned format. Monex is going to publish journals twice in two terms: January and July. Please submit your manuscript. Please, make the new Template Article and Download HERE
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 7, No 2 (2018)" : 13 Documents clear
EFEK STRATEGI DIVERSIFIKASI PRODUK DAN JASA TERHADAP PERTAMBAHAN PENUMPANG PADA JALUR UTAMA TRANSPORTASI Prayitno Prayitno; Hesti Widianti
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.935

Abstract

Descriptive research is used to gain insight into the size of product diversification, service quality and the perceived availability of consumers offered by transportation equipment entrepreneurs in relation to the service quality model perceived by Gronroos (1994) to develop as a functional and technical quality dimension. Bus Entrepreneurs can provide the desired means of transportation by passengers supported by toll lines that operate along the main line to be a great opportunity for Bus entrepreneurs, product diversification means that reducing seat seats to be the ultimate choice that should be done by Bus entrepreneurs so that the clarity of departure can obtained by passengers and good service becomes a supporting factor in addition to the existence / ease of getting Bus transportation
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN EVA (STUDI KASUS : PT. SMARTFREN TELECOM, TBK PERIODE 2013-2015) Sari, Ratna Kurnia
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.841

Abstract

The most important factor to be able to see the development of a Telecommunications company lies in its financial elements, because of these elements can be evaluated whether the policies adopted a company is correct or not, given the complexity of problems that can lead to bankruptcy due to the number of companies that ultimately out of business due to financial factors not healthy. While the goal to be achieved in this research is to know the financial performance of PT. Smartfren Telecom, Tbk reviewed based on the EVA approach. The data analysis method used here refers to a comparative descriptive analysis, in which the financial statements will be analyzed in terms of NOPAT, WACC, Invested Capital, Capital Charges and EVA in order to obtain a comparison of the results in each year, so that it will show the financial and performance levels of the company. While the data source used in this study is secondary data in the form of corporate financial statement documents from 2013 to 2015 obtained from the website of PT. Smartfren Telecom, Tbk is www.smartfren.com. The results obtained are that the largest EVA value at PT. Smartfren Telecom, Tbk occurs in 2015. This is due to the NOPAT value that is greater than the previous year and its Capital Charge value is also greater than the other period. From here it can also be seen that the value of EVA less than 0 where it shows no economic value-added for the company, so get negative results. And if this happens continuously, it will affect the creditors and shareholders to invest. Keywords: financial performance, economic value added, telecommunication company
DAMPAK PEMBANGUNAN JALAN TOL BREXIT TERHADAP KONDISI MATA PENCAHARIAN DAN PENDAPATAN UMKM TELOR ASIN Sedya utami, Erni Unggul; Kamal, Bahri; rahmadiane, ghea dwi
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.932

Abstract

Selain keberadaannya yang fenomenal, adanya jalan tol Brexit berpengaruh pada perekonomian masyarakat Brebes. Lokasi yang menjadi pusat perdagangan oleh-oleh khas Brebes. Berderet toko atau kios yang menjual telor asin dengan berbagai rasa dan jenis makanan lainnya. Penelitian ini bertujuan untuk mengetahui dampak pembangunan jalan tol Brexit terhadap kondisi mata pencaharian dan pendapatan UMKM telor asin di sekitar daerah tol Brexit dengan total sampel 37 responden. Penelitian ini menggunakan metode survey dengan menggunakan pendekatan kualitatif. Metode analisis yang digunakan dalam penelitian ini adalah Deskriptif Kualitatif. Hasil penelitian ini menunjukkan bahwa terdapat peningkatan jumlah UMKM telor asin setelah berdirinya Tol Brexit sebesar 105,56 persen dari sebelumnya, atau yang sebelumnya sebanyak 18 UMKM telor asin, setelah berdirinya Tol Brexit meningkat menjadi 37 UMKM telor asin. Dari data tersebut, dapat dikatakan bahwa ada perubahan mata pencaharian setelah adanya pembangunan Tol Brexit sebanyak 19 responden. Mata pencaharian yang berubah antara lain pegadang, pegawai swasta, wiraswasta, dan lain-lain. Terdapat 18 responden yang sebelum berdirinya Tol Brexit mata pencahariannya adalah UMKM telor asin. Dari seluruh responden, 18 UMKM telor asin di sekitar daerah Tol Brexit yang berdiri sebelum pembangunan Tol Brexit, terdapat kondisi tingkat perolehan pendapatan yang berfluktuatif. Dari hasil 18 responden atau UMKM telor asin yang berdiri sebelum pembangunan tol Brexit, menyatakan kondisi UMKM telor asin sebelum adanya pembangunan tol Brexit mengalami penurunan, juga ada sebagian yang mengalami peningkatan. Pada UMKM telor asin yang berada di Barat Selatan, Barat Utara, dan Timur Utara tol Brexit lebih banyak yang mengalami penurunan penjualan. Lain halnya dengan UMKM telor asin yang berada di Timur Selatan mengalami peningkatan penjualan. Dari hasil 19 responden atau UMKM telor asin yang berdiri setelah pembangunan tol Brexit, dilihat dari pendapatannya mulai dari mulai kisaran kurang dari Rp 1.000.000,00 sampai tertinggi Rp 90.000.000,00. Kata kunci : tol Brexit, mata pencaharian, pendapatan UMKM telor asin

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