Monex: Journal of Accounting Research
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
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<![CDATA[PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DI KOTA TEGAL ]]>
<![CDATA[Desthi Dwi Agita]]>;
<![CDATA[Asrofi Langgeng Noermansyah]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1958
<![CDATA[This study aims to determine the effect of service quality, moral obligations, and tax penalties on hotel taxpayer compliance in Tegal City. The data collection method uses the questionnaire, observation, interview, and literature study methods. The population in this study were all hotel taxpayers registered with Badan Keuangan Daerah Kota Tegal as many as 94 taxpayers. The sampling method uses a purposive sampling technique so that the samples used are 75 hotel taxpayers based on the number of taxpayers who are compliant in paying hotel taxes. The method of data analysis uses multiple linear regression analysis. The results showed that the variable service quality did not affect the compliance of hotel taxpayers in Tegal City. Meanwhile, moral obligations and tax penalties have a positive effect on hotel taxpayer compliance in Tegal City]]>
<![CDATA[Rancangan Model Kewirausahaan antara Desa Balesari dan Desa Losari dalam rangka Mempertahankan Kearifan Lokal Daerah di Kabupaten Magelang ]]>
<![CDATA[Endang Kartini Panggiarti]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1645
<![CDATA[Balesari village on Windusari District and Losari Village on Grabag Distric are ones of region in Magelang District. The objective of the research is to find out about how entrepreneurship model design can be implemented for two villages and then can be comparable each other. This research are qualitative descriptive research. The descriptive research explained about the potential that belongs to Balesari and Losari village and develop entrepreneurship model with carry out local wisdom. The samples of the research about 10 – 15 respondent for each villages.The result of the research is that villages have unique characteristic. Entrepreneurship model design that can be arranged generally with this approach for know their society characteristic and method that their uses. Then describe to each entrepreneurship model for Balesari and Losari village. Balesari village because of near from city of Magelang have the society tend to be independent and less enthusiastic about receive the new something. This is opposite with Losari village. Losari village because it’s located far from the city of Magelang, the society of Losari village more open and very enthusiastic about the new something form team. For trying to introduce their self to the outside world, their open for the new something. This is difference principle about the difference society characteristic about Balesari and Losari village in Magelang district. ]]>
<![CDATA[DAMPAK KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Indra Wijaya]]>;
<![CDATA[Safirah Dina Ramadani]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1702
<![CDATA[Tax avoidance adalah cara menghemat pajak yang dilakukan secara legal dengan membuat suatu perencanaan dan keputusan yang memanfaatkan sisi kelemahan peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan, corporate governance, dan beban iklan terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2017. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan jumlah observasi 76 kali. Analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, leverage dan beban iklan berpengaruh positif terhadap tax avoidance, sedangkan profitabilitas, pertumbuhan penjualan, komite audit, dan komisaris independen tidak berpengaruh terhadap tax avoidance.]]>
<![CDATA[ANALISIS RASIO INETERNAL PERUSAHAAN YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PERBANKAN KONVENSIONAL ]]>
<![CDATA[Isnaeni Rokhayati]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1981
<![CDATA[The bank's financial performance can be assessed from several indicators, one of the main indicators used as the basis for the assessment is the bank's financial statements. Based on the financial statements, a number of financial ratios can be calculated which are commonly used as a basis for assessing the soundness of a bank. Financial ratios are the results of calculations of bank financial data, which are used to explain the relationship between financial data. Financial ratios that can measure financial performance, can be referred to as internal ratios. The purpose of this study was to determine the effect of Net Interest Margin (NIM), Net Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA). The study uses quantitative methods by taking samples of conventional commercial banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling technique in this study was purposive sampling with a sample of 19 banking companies. Data analysis techniques used descriptive analysis with panel data regression models using eviews 10. The results showed that the Net Interest Margin (NIM) had a significant positive effect on Return On Assets (ROA), so that banking companies had to keep NIM at a high ratio by maintaining loan asset quality and operating expense efficiency; Non Performing Loans (NPLs) have a significant negative effect on profitability (ROA), so as to increase Return On Assets (ROA) banking companies must keep their Net Performing Loans (NPLs) at a low ratio by suppressing the existence of problem loans through loan restructuring; Loan To Deposit Ratio (LDR) has no effect on Return On Assets (ROA), so that banking companies must increase lending so that profits from loan interest obtained will increase, but lending must be done prudentially and compliance so as not to cause non-performing loans; and Capital Adequacy Ratio (CAR) has no effect on profitability (ROA), so banks must improve efficiency and reduce problem financing.]]>
<![CDATA[PENGETAHUAN DAN PEMAHAMAN PELAKU UMKM ATAS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) ]]>
<![CDATA[Qimyatussa'adah Qimyatussa'adah]]>;
<![CDATA[Sasmito Widi Nugroho]]>;
<![CDATA[Halleina Rejeki Putri Hartono]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1874
<![CDATA[Penelitian ini bertujuan untuk mengetahui sejauh mana pengethaun dan pemahaman para pelaku UMKM di Kota Madiun tentang Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Penelitian ini menggunakan metode survey dengan sejumlah pertanyaan sederhana tentang SAK EMKM. Hasil dari penelitian ini menunjukkan bahwa 90% dari 112 responden belum memahami dan mengimplementasikan SAK EMKM pada laporan keuangannya. Oleh karenanya, sosialisasi dan pelatihan yang berkesinambungan perlu dilakukan untuk memastikan bahwa informasi seputar penysunan laporan keuangan berdarkan SAK EMKM dapat diketahui oleh para pelaku UMKM secara menyeluruh.]]>
<![CDATA[IMPLEMENTASI MODEL CSR PADA UMKM BINAAN BANK BPD DIY ]]>
<![CDATA[Dhyah Setyorini]]>;
<![CDATA[Amanita Novi Yushita]]>;
<![CDATA[Sukirno Sukirno]]>;
<![CDATA[Endra Murti Sagoro]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.2038
<![CDATA[The purpose of this study was to find out the CSR model (specifically the development of MSMEs) at Bank XYZ and develop the XYZ-guided Bank SME CSR model to increase the productivity of XYZ-assisted MSMEs. Based on the documentation, observations and in-depth interviews with informants, the results show that the CSR model implemented at XYZ Bank is technically charged with implementation on certain function lines, no task force that handles CSR programs. This research also results in the development of a CSR model by modifying the previous model.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DENGAN GENDER SEBAGAI VARIABEL MODERASI (Studi Pada Perguruan Tinggi di Kota Tegal) ]]>
<![CDATA[Mohammad Alfian]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1906
<![CDATA[Abstract Universities in Indonesia continue to improve the performance of their institutions by improving the performance of their employees. The performance of higher education institutions is one of the determining factors is the result of employee work. The decline in employee performance from the initial observations can be seen from the increasing number of late hours of the employee being the object of researcher's observation. Based on the results of a literature review conducted by researchers found that it is possible that employee performance is influenced by compensation, work environment and organizational culture. The researcher also guesses that there are differences between men and women on the influence of the compensation environment, work environment and organizational culture on employee performance. Determination of the number of samples in this study using the Slovin formula so as to get a sample of 75 respondents from the employee's morals as many as 276 people and the determination of the sample in this study using random sampling. Researchers in conducting data analysis using the PLS method and using the SmartPLS 2.0 M3 tool. The results of this study found that compensation, work environment and organizational culture affect employee performance without regard to gender, whereas when researchers enter gender it appears that gender successfully moderates the effect of compensation and work environment on employee performance but fails to moderate the effect of organizational culture on employee performance.]]>
<![CDATA[DAMPAK KINERJA KEUANGAN BUMN SEBELUM DAN SESUDAH PRIVATIASI DI INDONESIA ]]>
<![CDATA[Veronika Wiratna Sujarweni]]>;
<![CDATA[I Made Laut Mertha Jaya]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.2045
<![CDATA[Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan sebelum dan setelah privatisasi pada BUMN di Indonesia (dilihat dengan rasio profitabilitas). Populasi adalah perusahaan BUMN di Indonesia yang go public, teknik sampel menggunakan purposive sampling, data sekunder yang diperoleh dari ICMD dan laporan tahunan. Variabel yang digunakan adalah kinerja keuangan yaitu ROA, ROE, dan PM. Pengujiannya menggunakan uji deskriptif, normalitas, hipotesis parametrik paired sampel t-test, hipotesis non parametric wilcoxson, dan uji hipotesis parametric independent sampel t-test. Hasilnya adalah ada perbedaan kinerja keuangan profitabilitas (ROA, ROE, Profit Margin) sebelum dan sesudah melakukan privatisasi, kinerja keuangan (ROA, ROE, Profit Margin) lebih tinggi setelah diprivatisasi]]>
<![CDATA[EFEK MODERASI PROFITABILITAS PADA PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN ]]>
<![CDATA[Aryanto Aryanto]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.1909
<![CDATA[Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh kepemilikian institusional, komisaris independen, dan corporate social responsibility terhadap nilai perusahaan serta efek moderasi dari profitabilitas pada pengaruh kepemilikan institusional, komisaris independen, dan corporate social responsibility terhadap nilai perusahaan. Metode penelitian menggunakan penelitian kuantitatif dengan melakukan studi empiris. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018 dengan penentuan sampel menggunakan metode purposive sampling. Terdapat 32 perusahaan yang menjadi sampel penelitian. Metode analisis pada penelitian ini adalah moderating regretion analysis (MRA) menggunakan SPSS 22. Hasil penelitian menunjukkan bahwa : (1) Kepemilikan Institusional tidak berpengaruh signifikan terhadap nilai perusahaan, (2) Komisaris Independen berpengaruh signifikan terhadap nilai perusahaan, (3) CSR berpengaruh signifikan terhadap nilai perusahaan, (4) Profitabilitas tidak memoderasi pengaruh Kepemilikan Institusional terhadap nilai perusahaan, (5) Profitabilitas tidak memoderasi pengaruh Komisaris Independen terhadap nilai perusahaan, dan (6) Profitabilitas mampu memperkuat pengaruh CSR terhadap nilai perusahaan.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MENJADI NASABAH BADAN KREDIT DESA (BKD) BOGARES KIDUL ]]>
<![CDATA[Ari Susantiaji]]>;
<![CDATA[Nurhadi Kamaluddin]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v9i2.2062
<![CDATA[ This study aims to determine the effect of location, service, product and interest rates on the decision to become a customer of BKD Kidares. The data used in this study is quantitative data. The analytical method used in this research is quantitative descriptive method. The variables in this study are Location (X1), Services (X2), Products (X3) and Interest Rates (X4). Based on the SPSS (Statistical for Package Social Sciences) test, the results of hypothesis testing using multiple linear regression equations, the four variables have a positive effect on the decision to become a customer of BKD Kidares, the location variable has a positive effect with a coefficient value of 0.438, the service variable has a positive effect on the coefficient value is 0.068, the product variable has a positive effect with a coefficient value of 0.360, and the interest rate variable has a positive effect with a coefficient value of 0.156.]]>
