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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 305 Documents
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ANALISIS PENGUKURAN KINERJA KEUANGAN SEKTOR PERBANKAN MENGGUNAKAN METODE COMMON SIZE (STUDI KASUS : PT. BANK RAKYAT INDONESIA SYARIAH TBK, PERIODE 2016 – 2017) Ratna Kurnia Sari
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2171

Abstract

Bank merupakan lembaga yang melaksanakan tiga fungsi utama, yaitu menerima simpanan uang, meminjamkan uang dan memberikan jasa keuangan. Maraknya bank syariah di Indonesia, memicu bertambahnya persaingan antar bank. Persaingan itu tidak hanya terjadi antara bank konvensional dengan bank syariah, namun juga antar sesama bank syariah. Hal ini membuat bank syariah dituntut untuk memiliki kinerja yang bagus supaya mampu bersaing dalam memperebutkan pasar perbankan nasional di Indonesia. Dan salah satu penilaian kerja yang dapat dilakukan adalah dengan menilai kinerja keuangan bank. Tujuan penelitian ini adalah untuk mengetahui tingkat perkembangan pada pos-pos neraca dan laba rugi serta kinerja keuangan PT.Bank Rakyat Indonesia Syariah Tbk menggunakan metode common size selama 2 tahun. Hasil penelitian secara umum menunjukkan bahwa terjadi ketidakstabilan dalam kurun waktu 2016-2017. Di mana dari sisi neraca terutama aktiva mengalami peningkatan, tetapi pada sisi kas mengalami penurunan. Sedangkan pada laporan laba rugi, dilihat dari sisi kinerja perusahaan mengalami penurunan terutama pada pendapatan operasionalnya. Sehingga bisa dipastikan bahwa kinerja keuangan PT. Bank Rakyat Indonesia Syariah, Tbk periode 2016-2017 kurang baik. Hal ini karena perusahaan tidak dapat meningkatkan apalagi mempertahankan laba bersih pada periode selanjutnya.Kata Kunci : Laporan Keuangan, PT. Bank Rakyat Indonesia Syariah, Metode Common Size
PENGETAHUAN DAN PEMAHAMAN PELAKU UMKM ATAS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Qimyatussa'adah Qimyatussa'adah; Sasmito Widi Nugroho; Halleina Rejeki Putri Hartono
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1874

Abstract

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.
IMPLEMENTASI MODEL CSR PADA UMKM BINAAN BANK BPD DIY Dhyah Setyorini; Amanita Novi Yushita; Sukirno Sukirno; Endra Murti Sagoro
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.2038

Abstract

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.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Kastelia Azaria; Muslichah Muslichah
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2292

Abstract

This study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth,  corporate governance that is proxied with audit committee have no effect on earnings management. Fifth,  earnings management has a positive effect on firm value. Sixth,  earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by  audit committee on firm value
PERAN LEMBAGA KEUANGAN TERHADAP PERTUMBUHAN USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus Di Kota Yogyakarta) Lila Retnani Utami; V. Wiratna Sujarweni
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1719

Abstract

The purpose of this study is to examine the role of financial institutions in the growth of small and medium-sized businesses in the city of Yogyakarta. UMKM has an important role in the economic growth of developing countries.This study looks at the role of financial institutions in terms of the simplicity of the criteria, the duration of the loan, the size of the loan, and the cost of the loan.The population of this research is the SMEs in Yogyakarta City, using incidental sampling. The data used is the data of the past 1 year. This research is a quantitative study using multiple regression analysis tools.The results obtained have a positive effect on Loan Size, Loan Costs, Loan Duration, Simplicity of criteria on MSME growth in Yogyakarta City.  
ANALISIS PENGELOLAAN BARANG MILIK DAERAH (BMD) PADA RUMAH SAKIT UMUM DAERAH BREBES DI KABUPATEN BREBES : STUDI KABUPATEN BREBES indah dewi mulyani; Ari Kristiana
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1642

Abstract

Pengelolaan Barang Milik Daerah Pada Rumah Sakit Umum Daerah Brebes di Kabupaten Brebes  sudah mulai tertata dengan baik,sebagaimana yang tercantum dalam peraturan pemerintah dan juga terdapat hambatan-hambatan dalam pengelolaan aset daerah pada Rumah Sakit Umum Daerah Brebes di Kabupaten Brebes. Penelitian ilmiah ini dilakukan untuk mengetahui seberapa besar tertatanya pengelolaan Barang Milik Daerah (BMD) yang ada di RSUD Brebes. Dalam penelitian ini terdapat variabel bebas yaitu Inventarisasi Audit dan Penilaian,serta variabel terikat yaitu Optimal. Analisis regresi linier sederhana nilai Adj. R. Square (R2) yaitu sebesar 0,273 (27,3%). Dengan  demikian berarti bahwa model regresi yang digunakan mampu menjelaskan pengaruh variabel Inventarisasi,Audit dan Penilaian (X) terhadap Optimalisasi (y) sebesar 27,3%. Dari kegiatan usaha yang dilakukan oleh pengurus barang sering juga mengalami kegagalan dikarenakan  banyaknya barang yang di mutasi tanpa melaporkan ke pengurus barang,barang yang belum di stikerisasi,kondisi barang yang masa manfaatnya sudah lewat sehingga mempersulit untuk pendataan di Kartu Inventarisasi Barang (KIB).
THE IMPLEMETATION OF THE ACCOUNTING STANDARDS PSAK 73 LEASES TO THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE STOCK EXCHANGE. Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2177

Abstract

PSAK 73 is the latest accounting standard about lease accounting, this standard was adopted from IFRS 16. PSAK 73 regulates the arrangement, measurement, presentation and disclosure of leases, both Lessee and Lessor. This paper aims to provide information on the proposed new lease accounting rules, and to show their impact on financial statements and financial ratio on Indonesia companies listed. The difference between PSAK 73 and the previous PSAK 30, lies in the recognition of the lessee. Lessess  are only allowed to classify leases as financing leases. Thus, that assets and liabilities for lease transactions have to recognized in the statement of financial position. This study aims to analyze the impact of the adoption of new accounting standards namely PSAK 73 regarding leases on the financial performance of companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study are companies that are  still implementing operating leases in their financial statements listed on the Exchange Indonesian Stock Exchange in 2018-2019. This study uses the constructive capitalization method of rent developed by Imhoff, Lipe and Wright (1991). The results are indicate that the impact of leasing capitalization results will have a material changes reported on the income statement and other comprehensive income and Financial Position reporting. And the results of this study also mentioned that there was a significant change in financial performance measured using financial ratio which are bring benefit in decision making. 
FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DENGAN GENDER SEBAGAI VARIABEL MODERASI (Studi Pada Perguruan Tinggi di Kota Tegal) Mohammad Alfian
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1906

Abstract

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.
DAMPAK KINERJA KEUANGAN BUMN SEBELUM DAN SESUDAH PRIVATIASI DI INDONESIA Veronika Wiratna Sujarweni; I Made Laut Mertha Jaya
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.2045

Abstract

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
Determinan Nilai Perusahaan dengan Struktur Modal sebagai variabel Intervening Ni Putu Radita Audi Audi; Wahidahwati Wahidahwati
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2293

Abstract

Penelitian ini bertujuan untuk menguji pengaruh risiko bisnis, growth opportunity, dan keputusan investasi terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening. Jenis penelitian ini adalah penelitian kuantitatif dengan SPSS Versi 23 dengan metode path analysis. Sampel penelitian 42 perusahan property dan real estate yang terdaftar di Bursa Efek Indonesia dalam periode 2014-2018 dengan metode purposive sampling. Hasil penelitian ini risiko bisnis dan growth opportunity tidak berpengaruh terhadap struktur modal, keputusan investasi positif signifikan terhadap struktur modal, strutkur modal dan growth opportunity tidak berpengaruh terhadap nilai perusahaan, risiko bisnis negatif signifikan terhadap nilai perusahaan, keputusan investasi positif signifikan terhadap nilai perusahaan, struktur modal tidak dapat menjadi variabel intervening.

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