Moneter : Jurnal Akuntansi dan Keuangan
ISSN : 23552700     EISSN : 25500139
Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. Redaksi menerima naskah berupa artikel, hasil penelitian atau karya ilmiah yang belum pernah dipublikasikan sebelumnya pada media-media lainnya melalui laman http://ejournal.bsi.ac.id/ejurnal/index.php/moneter. Jurnal Moneter kali ini dapat memenuhi khasanah ilmu pengetahuan di bidang akuntansi dan manajemen pajak bagi civitas akademika Fakultas Ekonomi dan Bisnis, Universitas BSI serta masyarakat pada umumnya.
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ANALISIS PENETAPAN HARGA JUAL MENGGUNAKAN COST PLUS PRICING PADA CV. MIKITA COOKIES JAKARTA Puji Widodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (241.387 KB) | DOI: 10.31294/moneter.v1i1.850

Abstract

The development of todays economy requires every business to be able to improve its competitiveness and expand market share. For that every company should be able to determine the selling price produksnya appropriately in accordance with the price of other similar products on the market. Method of setting the selling price is very varied, one of which is by using the method of Cost Plus Pricing. Cost Plus pricing method is a method of setting the selling price based on cost plus a certain increment (Mark Up) have been determined. In general, this analysis also provides information on determining the cost of products and the determination of full costing is based on the Mark Up with the desired return on investment. This study was conducted with the aim: to determine the cost of production with full costing method, determine the required magnitude Mark Up the Return On Investment by desired and determine the magnitude of the selling price set CV. Mikita Cookies to use Cost Plus Pricing. Data obtained by using techniques of documentation and observation. Analysis of the data using the formula for the cost of full costing of products, formula determination by Mark Up with the desired return on investment, and sales pricing formula using the Cost Plus Pricing. CV. Cookies Mikita is a company engaged in the manufacturing of cake. The results of the analysis as follows: (1). Mark Up The percentage in 2012 was 40% and in 2013 by 42%. (2) The amount of the selling price of the product CV. Mikita Cookies for 2012 is Rp.. 85 374 and for 2013 is Rp.. 82 312Keywords: Determination of Selling Price, Cost Plus Pricing, Mark Up, Return On Investment
ANALISIS LAPORAN KEUANGAN TERHADAP EFEKTIFITAS PENILAIAN PERMOHONAN KREDIT PERBANKAN Setyaningsih, Eka Dyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (345.617 KB) | DOI: 10.31294/moneter.v1i1.942

Abstract

The bank must implement analyzing the financial statements which are owned by the company. The purpose of analyzing this is to look at what the effectiveness of the assessment of the credit application. The analysis of financial statements that will be made by the bank were assessed using Liquidity Ratio, Solvency Ratios and Profitability Ratios.Financial statement analysis techniques using liquidity ratios, solvency ratios and profitability ratios used by the bank to assess the financial condition of the company applying for credit. Analyzing these will describe the financial condition of the company which will be how much the effectiveness of the assessment of the credit application. This is done because the bank wants to know the rate of return of the company to the bank. Then the analysis is done by the bank before deciding on a loan application is accepted or rejectedThe data obtained through observation and documentation techniques. Analysis of the financial statements to obtain data as DEF and GHI berikunya company received credit for the analysis report perrmohonan keuanganya dlihat of liquidity, solvency and profitability showed a value above the average standard bank. JKL Company credit application is not accepted because it did not conform lower than standard bank Keywords : financial statements, the effectiveness of credit scoring
ANALISIS AKUNTANSI PENGHIMPUNAN DANA DENGAN PRINSIP WADIAH DAN MUDHARABAH DI PERBANKAN SYARIAH Widyastuti, Indria
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (280.784 KB) | DOI: 10.31294/moneter.v1i1.939

Abstract

According to the provisions in the legislation that allowed only bank to mobilize funds from the public directly. In the Islamic Bank of community fund raising done by Wadiah and Mudharabah principle names without distinguishing the product concerned . That must be considered is the Islamic principles in raising funds as strongly associated with the reward that will be given to the owner of the funds or investors . Whatever the name of the product if the collection of funds using the mudharabah principle , then the owner will get profit-sharing funds . Instead owner wadiah funds in principle not be rewarded unless Islamic banks provide in the form of bonuses at the discretion of the Islamic banks and not agreed in advance . In this study analyzed the principle used in the raising of funds by Islamic banks deposits and principles of wadiah and mudharabah principles and applications of each of these principles. Keywords : raising funds , wadiah, mudharabah, Islamic banks
EVALUASI TERHADAP PEMBAYARAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KPP PRATAMA JAKARTA TAMANSARI DUA Setio Lestiningsih, Amin; Winata Nur, Andira
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (236.574 KB) | DOI: 10.31294/moneter.v1i1.851

Abstract

The main source to finance the construction of infrastructures in Indonesia comes from the oil and gas sector , non-oil sector as well as taxes . Tax lot of its kind and one of the taxes paid by the taxpayer to the tax office is a tax on land and buildings which have been regulated by the government issued Law no. 12 of 1994 . UN object is land and buildings . This study aims to determine whether KPP Pratama Jakarta Tamansari Dua reached the UN target of payments and receipts by comparing the realization of the targets . To achieve these objectives , the authors used three research methods include observation , interviews and literature study methods . KPP Pratama Jakarta Tamansari Dua covers an area of Glodok , Pinangsia , Krukut and Keagungan . Based on the discussion, it can be concluded that Beginning in 1994/1995 , the result of the central governments acceptance of the United Nations by 10 % is distributed to all district / city , 6.5 % distributed equally to all area districts / towns and 3.5 % given as an incentive to district / city plans to achieve acceptance. The total amount of payments to the United Nations STO Castle Two has increased from 2010 sebesarRp . 19,467,890,712 and in 2011 was Rp . 19,653,772,659 whereas in 2012 of Rp . 20,905,708,200 . With the highest number of admissions in the village SPPT greatness as much as 3,294 in 2012 and the highest number of UN payments on Pinangsia village of Rp. 10,092,121,588 in 2012 . To achieve the set targets , then the KPP should always conduct socialization and counseling in order to continue abiding taxpayers to pay their tax obligations . Another way by issuing Forced and criminal sanctions for a deterrent effect for taxpayers who did not pay his tax obligationsKey word: Law no. 12 of 1994, Payment, Acceptance, Tax on Land and Building
SISTEM EKONOMI KERAKYATAN SEBAGAI LANDASAN PEMBANGUNAN EKONOMI INDONESIA MELALUI UKM, KOPERASI DAN PEMERINTAH DAERAH sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (203.998 KB) | DOI: 10.31294/moneter.v1i1.938

Abstract

Democratic economic system has been defeated by libral economic system that controls almost all countries, whereas in Indonesia has long been known that a community-based economic system in which due regard to the culture of a nation of Indonesia. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in effect since 1998, then the government was determined to implement a democratic economic system with MPR decree issued No.IV/MPR/1999, of the Guidelines which states that Indonesias economic system is a system of social economy. Populist oriented development and a wide range of discretion in favor of the interests of the people. peoples economy developed as an effort to further promote the community. In other words, the concept of peoples economy performed as a strategy for build more priority to the welfare of the community empowerment. peoples economy can be realized by restructuring the political institutions at district level. Thus the question of the economic development of the people can not be separated from the political institutions at district level. For it must create a political climate that is conducive to the economic development of the people. SMEs, cooperatives, local and central government, Food security is a crutch goes some populist economic activity in Indonesia, when the economic crisis hit Indonesia a monster companies are experiencing the fall as well as many out of business, while SMEs and cooperatives remained robust even exist at the time that Keywords :  Democratic economy system, UKM, Cooperative
ANALISIS PENILAIAN KEPUTUSAN INVESTASI MENGGUNAKAN METODE NET PRESENT VALUE Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (308.398 KB) | DOI: 10.31294/moneter.v1i1.852

Abstract

Investment for most companies is the development of the activity as a business is run. Investment capital investment not only alone, but also on other matters relating to the use of funds, such as the purchase of assets, asset replacement and others. Management of the investment must be done carefully which of course will produce optimal returns. For measurements that need to be done on assessing the viability of an investment. This paper attempts to provide an overview of the use of methods that are commonly used in assessing an investment. Through a comparison between several methods such as average rate of return, payback period, internal rate of return, profitability index, and Net Present Value (NPV), the results showed that the NPV method can be regarded as a more representative method to generate the feasibility and optimization of the investment.Keywords: Assessment, Investment, Net Present Value
PERBANDINGAN KINERJA BANK BERDASARKAN ANALISIS RASIO RENTABILITAS ZUNIARTI, IDA
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (313.428 KB) | DOI: 10.31294/moneter.v1i1.720

Abstract

Bank is an industry which main activity is to mobilize funds from public and then distribute it in order to earn income.  Therefore, it is important for banks to maintain public’s trust because its business is to rely on public’s trust.  One of some attempts to maintain public’s trust is by increasing the performance of the bank institution itself.This research aims to determine the differences in the financial performance of the bank with a case study is PT Bank Mandiri (Persero), Tbk and PT Bank Central Asia (Persero), Tbk period 2002 – 2012.  The data processing in this research performed using statistical techniques such as average two different test (independent sample T-Test).  The puRp.ose of testing the hypothesis of average two different test on this research is to accept or reject the hypothesis that has been made.  The data being used is secondary data which is the statements of published financial such as balance sheet and income statement obtained from the website of Bank Indonesia (www.bi.go.id).The performance of the two banks are measured using the financial ratio, Return on Assets ratio (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Operating Expenses/ Operating Income (BOPO).  The result of this research which uses financial ratio analysis shows that the performance of BCA is better than Bank Mandiri during the period 2002 – 2012.  The overall financial performance shows that BCA has better financial performance than Bank Mandiri.  The average value of ROA from Bank Mandiri period 2002 – 2012 is 2,3280, and BCA is 3,1780.  The average value of ROE from Bank Mandiri is 16,3510, and BCA is 23,1040.  The average value of NIM from Bank Mandiri is 3,9110 and BCA is about 4,7090.  And the average value of BOPO from Bank Mandiri is 75,4210 and BCA is 67,6660. Keywords : Comparative Analysis, ROA, ROE, NIM and BOPO
ANALISIS NON PERFORMING LOAN TERHADAP RETURN ON ASSET PADA BANK MANDIRI PERIODE 2007-2012 Marwansyah, Sofyan; Kurniasari, Rani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (437.81 KB) | DOI: 10.31294/moneter.v1i1.940

Abstract

The banking industry is an important sector in the national development that serves as a financial intermediary between parties who have surplus funds to those who need funds. Factors that affect the profitability of the bank can be sourced from a variety of performance indicators indicated profitability . Important profitability ratio for banks is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the companys effectiveness in generating profits by exploiting its assets. ROA is the ratio of profit before tax to total assets. The larger the ROA shows the better performance of the company, because the level of return the greater. In this study the authors wanted to see whether there is a relationship between the NPL on ROA and whether there is influence between NPL on ROA at Bank Mandiri period from 2006 to 2012, the discussion of the results obtained that the variable NPL (Non Performing Loan) has a relationship to the ROA of -0.906, this shows that the NPL has strong relationships and the opposite direction on ROA, ROA variables significantly influenced by variables NPL (Non Performing Loan) of 82.05 % , while the remaining 17.95 % is influenced by other factors and views of the regression equation obtained for Y = 3.48 to 0.95 X , this shows that if there is no value then the value of ROA will NPLs amounted to 348 , if the value of NPLs increase by 1 unit , then it will reduce the value of ROA of 0.95 units Keyword: Analysis of Non-performing loan, ROA
ANALISA KOREKSI FISKAL LAPORAN KEUANGAN PADA KONSULTAN PAJAK VAUDY STARWORLD & PARTNERS JAKARTA hartanti, Hartanti; Fadjari, Kenny T
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (332.076 KB) | DOI: 10.31294/moneter.v1i1.838

Abstract

Agency is one subject of income tax, to calculate the amount of income tax payable bookkeeping company must make customized with taxation legislation. Under article 4, paragraph 1 of Law No. 36 of 2008 which became the object of the tax is income, but in the application of tax accounting, recognition of expenses, require special accounting treatment. Underlying this issue is the tax accounting method differences between accounting and tax, it can not be separated with the time difference and the difference remains between accounting and fiscal. This research was conducted in order to determine the outcome of fiscal correction and its effect on the coorporate income tax calculations do Starworld Vaudy Tax Consulting & Patners Jakarta. The data obtained by observation, interviews, and documentation while an analytical technique used is descriptive qualitative analysis. The results of his research is the amount of taxable income according to the calculations of different companies after analysis of the financial statements of the fiscal correction, according to the company (before analysis) taxable income of Rp. 573.014.00 ,  while income taxation under the Act (after analysis) of Rp. 576. 740. 000,  the difference to give effect to article 29 of income tax to be paid, according to the company (before analysis) of Rp.16.900.509,  while according to the Tax Act (after analysis) of Rp.17.400.551,  there is a difference of Rp.500.042,  accrued companies, as well as installments of income tax article 25 according to the company (before analysis ) of Rp. 3.491.709,  while according to the Tax Act (after analysis) of Rp. 3.533.379, For the company to be more careful in making reconciliation / correction adjusted fiscal Regulation Legislation Taxation  Key words: Fiscal corection, PPh for Company
ANALISA BIAYA KLAIM NASABAH TERHADAP LABA PERUSAHAAN ASURANSI (Studi Kasus Pada PT. Prudential Life Assurance ) Winarso, Widi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (170.132 KB) | DOI: 10.31294/moneter.v1i1.941

Abstract

This studyaims to determinehow the developmentcost ofthe claim, firmsprofitandhow much influencethe cost ofclaims against thecompanysprofitsPTPrudentialLife Assurancefrom 2008until 2012.The method usedinthis researchisdescriptivequantitativemethod. Objectscapturedpopulationisclaim costsand profitby usingthe samplefinancial statementsof PTPrudentialLifefrom 2008until 2012. The results ofnormality testcalculationofthe two variableshave asignificance valueof0.05. This showsthatthesetwo variablesare normally distributed. From thetestresults ofsimplelinearregression, variablecustomerkliam(x) has apositiveeffecton profitsof firms. Keyword : customer claims, corporate profits

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