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Monex: Journal of Accounting Research
ISSN : 20895321     EISSN : 25495046     DOI : http://dx.doi.org/10.30591/monex
Core Subject : Economy,
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
Articles 25 Documents
Search results for , issue "Vol 8, No 1 (2019)" : 25 Documents clear
APLIKASI MODEL LOGIT UNTUK MENGETAHUI FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andre Kusuma Adiputra
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1083

Abstract

Obligasi merupakan surat utang jangka menengah-panjang yang dapat dipindahtangankan yang berisi janji dari pihak yang menerbitkan untuk membayar imbalan berupa bunga pada periode tertentu dan melunasi pokok utang pada waktu yang telah ditentukan kepada pihak pembeli obligasi tersebut. Investor dapat memperjualbelikan Obligasi yang dimilikinya sebelum jatuh tempo dan memperdagangkannya di pasar modal atau yang juga dikenal sebagai Bursa Efek Indonesia. Salah satu informasi yang seringkali dipertimbangkan investor dalam mengambil keputusan membeli obligasi perusahaan adalah Peringkat Obligasi.Secara umum peringkat obligasi dapat dibagi menjadi investment grade dan non investment grade. Penelitian ini berusaha untuk mengetahui faktor-faktor yang mempengaruhi peringkat Obligasi pada sektor Perbankan yang terdaftar di Bursa Efek Indonesia.Alat analisis yang digunakan adalah model Logit. Model Logistik digunakan dikarenakan variabel independen dalam penelitian ini adalah variabel binary. Penggunaan dua alat analisis nantinya akan dapat mengetahui kemampuan alat analisis tersebut dalam memprediksi peringkat obligasi.Hasil analisis menunjukkan bahwa Model Logit yang digunakan memberikan hasil yang memuaskan dalam mengestimasi model yang ada. Lebih lanjut dari hasil peneltian bahwa obligasi dari prusahaan dengan rasio profitabiltas dan ukuran perusahaan yang tinggi memiliki peluang masuk kategori investmen grade yang lebih besar. Sedangkan peluang obligasi perusahaan masuk kategori investment grade tidak dipengaruhi oleh pertumbuhan perusahaan dan likuiditas  Kata Kunci : Obligasi, Peringkat Obligasi, Logit Model, Probit Model.
ANALISIS SERVICE QUALITY SIAKAD TERHADAP KEPUASAN USER (Studi Kasus: Mahasiswa Prodi Akuntansi Politeknik Harapan Bersama) Bahri Kamal; Ghea Dwi Rahmadiane; Erni Unggul Sedya Utami
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1268

Abstract

User satisfaction is very important for an educational institution, one of them is a university. Quality services are absolutely necessary to meet student expectations, the better the quality of SIAKAD given by the university to students will also provide various benefits to the university. This research has several problem boundaries, among others, focusing on the analysis of five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy to user satisfaction. Respondents in this study were SIAKAD users, especially students of the Accounting Department at Polytechnic of Harapan Bersama Tegal of 2015-2017. The population of this study were students of Accounting Department of 2015-2017 in Polytechnic of Harapan Bersama Tegal totaling 1,271 students. The sampling technique used was Proportionate Stratified Random Sampling, where samples were taken based on strata. One way to determine the sample size in this study were to use the Slovin formula, amounting to 93 respondents. The method of analysis in this study used validity test, reliability test, classic assumption test, and simple linear regression test. The hypothesis in this study there was an influence between Service Quality of SIAKAD on user satisfaction. The results of this study indicate that the service quality (X) variable was obtained with tcount value were 1.301 then tcount > ttable were 1.301 > 0.677 then the hypothesis was accepted which means that the service quality (X) variable influences user satisfaction (Y). The results of Ndori, Akhmad (2015), Taman, Abdullah et al (2013), Fikri, Sirhan et al (2016), and Murgiono (2010) showed that service quality had a positive effect on student satisfaction.Keywords : service quality, user satisfaction, SIAKAD
PENGELOLAAN DANA DESA Henry Agus Sulistiono; Dwi Erlin Effendi; Jumaiyah Jumaiyah
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1064

Abstract

Tujuan jangka panjang penelitian ini untuk menemukan model pendampingan bagi aparatur Desa dalam menyusun laporan keuangan Desa sesuai dengan Permendagri no 113 Tahun 2014. Dalam waktu jangka pendek penelitian ini ingin mengetahui bagaimana aparatur Desa dalam menyusun laporan Keuangan serta apa saja yang menjadi kendala dalam penyusunan laporan keuangan Desa. Metode yang digunakan dalam penelitian ini yaitu dengan menggunakan penelitian kuantitatif diskriftif dengan cara mengumpulkan data laporan keuangan pada tahun 2016 kemudia dianalisis dimana laporan keuangan ini akan di cari kesesuaian  dengan permendagri No 113 Tahun 2014. Hasil dalam penelitian ini adalah pemerintah Desa Sengonbugel sudah menyelenggarakan pemerintahan dengan menggunakan anggaran dana Desa sesuai dengan permendagri nomor 113 Tahun 2014. Hanya saja pada akun bidang penyelengaraan pemerintahan Desa ada tunjangan untuk keluarga yang mana belum di atur dalam permendagri tersebut.
ANALISIS KESEHATAN BANK DENGAN METODE CAMEL (STUDI KASUS : PT. BANK TABUNGAN NEGARA, TBK PERIODE 2011-2015) Ratna Kurnia Sari
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1115

Abstract

Lately the term healthy or unhealthy bank is increasingly popular. Actual events, about banks such as mergers and liquidation are always linked to the health of the bank. Therefore, a bank certainly needs an analysis to know its condition after doing operational activities, especially in a certain period of time. The analysis is done here in the form of bank soundness rating. The health of a bank is a bank's ability to conduct normal banking operations and be able to full fill all its obligations well in ways in accordance with prevailing banking regulations. While the goal to be achieved in this study is to determine the financial performance of PT. Bank Tabungan Negara, Tbk reviewed based on bank health analysis using CAMEL method, 2011-2015 period. Data analysis method used here refers to comparative descriptive analysis, where the financial statements will be analysis in terms of capital, assets, management, earnings and liquidity in order to obtain comparison of results in each year, so it will appear the level of finance and performance of the bank. While the data source used in this study is secondary data in the form of documents of banking financial statements from 2011 to 2015 obtained from the website of PT. Bank Tabungan Negara, Tbk is www.btn.co.id. The results obtained are CAR, NPL, BOPO, NIM, ROA, ROE and LDR, PT. Bank Tabungan Negara, Tbk declared less healthy. This is due to a decrease in management terms. In addition, in terms of profitability (ROA and ROE) also occurred a decline that causes banks to establish reserve impairment losses due to increased ratio of non-performing loans or bad loans.
ANALISIS SERVICE QUALITY SIAKAD TERHADAP KEPUASAN USER (Studi Kasus: Mahasiswa Prodi Akuntansi Politeknik Harapan Bersama) Kamal, Bahri; Rahmadiane, Ghea Dwi; Utami, Erni Unggul Sedya
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1268

Abstract

User satisfaction is very important for an educational institution, one of them is a university. Quality services are absolutely necessary to meet student expectations, the better the quality of SIAKAD given by the university to students will also provide various benefits to the university. This research has several problem boundaries, among others, focusing on the analysis of five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy to user satisfaction. Respondents in this study were SIAKAD users, especially students of the Accounting Department at Polytechnic of Harapan Bersama Tegal of 2015-2017. The population of this study were students of Accounting Department of 2015-2017 in Polytechnic of Harapan Bersama Tegal totaling 1,271 students. The sampling technique used was Proportionate Stratified Random Sampling, where samples were taken based on strata. One way to determine the sample size in this study were to use the Slovin formula, amounting to 93 respondents. The method of analysis in this study used validity test, reliability test, classic assumption test, and simple linear regression test. The hypothesis in this study there was an influence between Service Quality of SIAKAD on user satisfaction. The results of this study indicate that the service quality (X) variable was obtained with tcount value were 1.301 then tcount more than ttable were 1.301 more than 0.677 then the hypothesis was accepted which means that the service quality (X) variable influences user satisfaction (Y). The results of Ndori, Akhmad (2015), Taman, Abdullah et al (2013), Fikri, Sirhan et al (2016), and Murgiono (2010) showed that service quality had a positive effect on student satisfaction.Keywords : service quality, user satisfaction, SIAKAD

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