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.
Articles 11 Documents
Search results for , issue " Vol 1, No 2 (2014): OKTOBER 2014" : 11 Documents clear
PENGARUH HARGA POKOK PRODUKSI TERHADAP PENETAPAN HARGA JUAL PADA CV MAJUJAYA Winarso, Widi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (484.902 KB) | DOI: 10.31294/moneter.v1i2.947

Abstract

This study aims to: 1). to know the development cost of production t-shirt CV.Maju Jaya. from years 2007-2011, 2). to determine the selling price of the product development t-shirts CV. Maju Jaya from years 2007-2011, 3). to determine how much influence the Cost of Production Against Selling Price Determination in CV. Maju Jaya. The method used in this research is descriptive method of analysis with a case quantitative, data collection technique through observation, interviews, documentation and literature containing data on the cost of product and selling price as well as other support during the period 2007-2011 which is based on the company. The variables were tested for the cost of product as the independent variable (X) and the selling price as the dependent varable (Y). Analyzer applied is simple regression test with measurenment scale of ratio. Then to find out how big and strong influence of one or more variables use correlation coefficients, and the coefficient of determination to find out the extent of the influence of the variable X to variable Y in the form of percentage. While the test is used to test the hypothesis of t, i.e., to determine the level of significance between the independent variable (X) the cost of goods production of the dependent variable (Y) is the selling price. The conclusions of this study, H0 is rejected, which means that the price accepted H1 staple production influence significantly to selling price. While the effect of the cost of production to the selling price by 99.8% and 0.04% are influenced by factors other than the cost of production, for example, the increase in non-production costs, marketing costs and others. So it can be concluded that the cost of production significantly influence the selling price which means that if the cost of production rises then the selling price will rise anyway Key Word : Cost of Goods Sold (COGS), Selling Price.
ANALISIS FAKTOR MAKRO YANG MEMPENGARUHI INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Zuniarti, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (234.102 KB) | DOI: 10.31294/moneter.v1i2.952

Abstract

The existence of capital markets have an important role for the economy of a country because the capital markets as a means for companies to obtain funds from investors (investors). These funds can be used for business development, expansion, increase working capital and others, in addition to the capital markets a means for people to invest in financial instruments such as stocks, bonds, mutual funds, and others. Thus, the public can put its own funds in accordance with the characteristics of the benefits and risks of each instrument. This study aims to determine whether macro factors such as inflation and interest rate of Bank Indonesia (SBI) affect Composite Stock Price Index at the Indonesian Stock Exchange, so that potential investors can take informed decision when going to invest in the stock market. The research data were used adalalah secondary data, the method of data collection methods of documentation, the method of data analysis using multiple linear regression analysis. The results showed that simultaneous partial and variable levels of inflation and SBI significant effect on the Indonesia Stock Exchange Composite Index for the period from December 2009 to July 2014. Keywords: IHSG, Inflation Rate and Interest Rate of Bank Indonesia
ANALISA TERHADAP UKM SEBAGAI KEKUATAN SISTEM EKONOMI KERAKYATAN DI INDONESIA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (350.848 KB) | DOI: 10.31294/moneter.v1i2.948

Abstract

Economic development in Indonesia until now tends to be influenced by two kekutan world economic system is a system of economic liberalism and shittim Socialist. We all know that in Indonesia also has a populist economic system but a populist economic system has been defeated by the economic system libral who ruled almost all countries, whereas Indonesia has long been known for the economic system based on democracy that includes taking into account the culture of the Indonesian nation. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in force since 1998 then the government was determined to implement democratic economic system by issuing a decree No.IV MPR / MPR / 1999 on Guidelines which states that Indonesias economic system is a system of social economy. Welfare-oriented development and a wide range of discretion in favor of the interests of the people. peoples economy developed in an effort to further promote the community. In other words, the concept of peoples economy performed as a strategy to 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 economic development of the peoples problems can not be separated from the political institutions in the District level. For it must create a political climate conducive to the economic development of the people. SMEs are the backbone is one of the activities berjalanya krakyatan economy in Indonesia, when the economic crisis hit Indonesia raksaksa firms experiencing fallout as well as many out of business, while SMEs exist at that time. Keyword : SMEs, Economic Democracy
PRAKTEK RIBA SALAH SATU PENYEBAB KEMISKINAN MASYARAKAT (Studi Kasus di Kecamatan Wates, Kebupaten Kulon Progo) Supardjijo, Supardjijo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (555.918 KB) | DOI: 10.31294/moneter.v1i2.953

Abstract

Matter of life and life are two things that can not be avoided existence. Human life requires resources in order to live a decent life in a community environment. Source of life is important to maintain that human life can exist in society at large are looking for a loan of practice arrived. Venture capital lending practices beginning Rp500.000,00 usury. At first it appeared a glimmer of hope for the poor and they will be able to continue its trading business. Research conducted usury is the practice of Riba Qardh. The results of the analysis found a few things: (a) Receipt of loan capital reduced by 10% for administrative costs and loan principal bears interest at 10% which is 11 times the weekly installments installments (77 days); (b) The rate of interest based on the amount of the loan at 46.75% per year; (c) the amount of the real interest rate borrowings amounted to 105.34% per year; (d) Calculation of gross profit mathematics 20% per day after 77 days has its own capital of Rp 2,140,000.00; (e) Calculation of mathematics gross profit of 19% per day after 77 days has its own capital of Rp 1,761,500.00; (f) Calculation of gross profit mathematics 18% per day after 77 days has its own capital of Rp 1,377,600.00; (g) a mathematical calculation of gross profit of 17% per day after 77 days has its own capital of Rp 1,377,600.00; (h) the mathematical calculation of gross profit of 16% per day in week 1 loan of Rp 413,600.00, while the loan debt is USD 500,000.00; (i) The impact on the general public about the borrower is never out of dependence on the practice of usury Key words : loyal customers, the poor, usury
ANALISIS PENILAIAN KINERJA KEUANGAN MENGGUNAKAN PENERAPAN ECONOMIC VALUE ADDED. Studi Kasus: Pada PT. Binaartha Parama Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (383.137 KB) | DOI: 10.31294/moneter.v1i2.944

Abstract

This Study aims to determine the companys financial performance is studied based on the analysis of Economic value added (EVA) for the year 2011 and 2012 on PT Binaartha Parama. The method used is descriptive analysis using time series data. The data used are the financial statements of the balance sheet and income statement for the period in 2011 and 2012. The results showed that the companys financial performance in 20011 and 2012 showed the unfavorable conditions in which the company is not able to create value-added enterprises, and therefore contributes to the formation of capital investment from investors. Keywords : EVA Method, Financial Performance
ANALISIS PENERAPAN PRINSIP “5C” TERHADAP AKURASI ANALISA KREDIT PADA PT. FIRST INDO AMERICAN LEASING Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (492.509 KB) | DOI: 10.31294/moneter.v1i2.949

Abstract

The company is one of the economic actors. Leasing or lease is a financial company whose activities provide financing facilities. Definition of the lease based on the Ministry of Finance No.1969 / KMK.01 / 1999 Article 1, the rent-to-business (leasing) is a financing activity in the form of supply of capital goods either lease with the option-business (finance lease) or rental -guna-effort without the option (operating lease) for use by the lessee for a certain period based on periodic payments. nonperforming loans originated from the accuracy of credit analysts conduct analysis on prospective customers, the tighter the analysts to analyze the problem loans will not occur or be minor. In this study the authors will discuss the principles of Applied 5c to the accuracy of the analysis of PT First Indo American Leasing by distributing questionnaires to 30 credit analysts, the results of that discussion dipeoleh There is a strong and direct relationship between the application of the principle of 5c on the accuracy of analysis, where the better implementation 5C principle it will better the accuracy of the analysis of the provision of credit, the amount of analysis accuracy is affected by the application of the principle of 5C in your analysis process credit of 72.10% remaining 27.9% is influenced by other factors and the regression equation Y = 0.480 + 0.919 x is the regression equation significant. Keywords : accuracy analysis, principle 5 C,
ANALISA RASIO PERPUTARAN PERSEDIAAN BUSANA MUSLIM TERHADAP JUMLAH PENJUALAN BULANAN PADA PT. TATA BUSANA DI JAKARTA Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (411.968 KB) | DOI: 10.31294/moneter.v1i2.945

Abstract

Current economic developments resulted in a business activity that is increasingly faced with complex problems and dynamic. To deal with these problems, the company is expected to innovative and capable of adapting to the changes that occur. In a trading company, the ability to store enough supplies to meet the needs of customers can be a very complex problem. Failure to do so could result in loss of sales. On the other hand, too much supply store will be able to increase the risk of losses due to the price reduction, damage or changes in customer buying patterns. Merchandise inventory and sales at PT. Dressmaking decline and rise every month, this is because the Muslim fashion market conditions uncertain. Therefore, it is necessary to analyze the inventory turnover Muslim clothing at. Dressmaking so as to know how much inventory will be sold each month. Data obtained by using techniques of documentation and observation. Analysis of the data using the formula inventory turnover ratio and average days - average inventory. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: (1). Inventory turnover is always increase except in September to December. (2) The level of sales is also always increase except in August, September and December Keywords : Day Average - Average Inventory, Inventory Turnover Ratio, Sales
PENERAPAN STANDAR PEMBIAYAAN PENDIDIKAN INKLUSIF SEBAGAI DASAR PENYUSUNAN ANGGARAN PADA SD PANTARA TEBET JAKARTA Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (344.673 KB) | DOI: 10.31294/moneter.v1i2.950

Abstract

Inclusive education is an education for children with special needs in lieu of regular school or public. SD pantara an inclusive education institutions, in carrying out teaching and learning activities necessary infrastructure facilities. Those facilities tailored to the needs of each educational institution organized in standard financing. The standard is used as the basis for budget preparation. This study used a qualitative descriptive analysis technique where the standard of education in elementary pantara financing include labor standards, standards of facilities and infrastructure, and supporting standards are used as the basis for the preparation of the Budget and the academic year 2013/2014 2012/2013.  The results of his research is the education budget has increased compared 2013/2014 2012/2013 the budget year in terms of revenue, labor standards, standards of facilities and infrastructure, backup. While supporting existing standards decline over the previous year, due to the contribution of donors, thereby reducing the expenses of supporting standards. Keyword : budget, financing, inclusive education
PENERAPAN PP. 46 TAHUN 2013 DALAM LAPORAN REKONSILIASI FISKAL SEBAGAI DASAR UNTUK MENGHITUNG PPh BADAN PASAL 29 TERUTANG Setio Lestiningsih, Amin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (407.092 KB) | DOI: 10.31294/moneter.v1i2.946

Abstract

Financial statements prepared by management consists of two types of commercial financial statements for the benefit of internal and external financial reports in addition to taxes and fiscal intended for tax purposes. The preparation of financial statements for the two are often found differences in both permanent differences and temporary differences, therefore it needs to be reconciliation fiscal. Object of research that the authors take is the commercial and financial statements of fiscal year 2013 financial statements of PT Sarana Papanseluncur Indonesia (Epic Wakestore). Reconciliation of fiscal done using PP 46/2013 so it can be calculated corporate income tax owed article 29. Research methods using qualitative descriptive analysis. Based on the results of the discussion, then there is the difference in net income after tax of Rp 159,981,534 fiscal correction related to PP 46/2013. The presence of PP 46/2013 are very positive effect on the company because the company will earn a higher income with very low tax. Before the entry into force of Regulation 46/2013, the amount of net income for the fiscal ie January to June 2013 amounting to Rp 159,981,535, whereas after the entry into force of Regulation 46/2013 fiscal net income for July to December 2013 amounted to Rp 1 due in connection with the PP 46 in 2013, PT Sarana Papanseluncur Indonesia (Epic Wakestore) make a positive correction to the costs incurred in connection with activities in the gross income gain from July to December 2013 So the costs are only recognized by the fiscal costs incurred during January to June 2013 In tax year 2013, PT Sarana Papanseluncur Indonesia has a tax liability of Article 29 of Rp 12,191,353.  Keywords : Article 29 of the Corporate Tax Payable, Fiscal Reconciliation report, PP 46/2013
ANALISIS KUALITAS LAYANAN PERBANKAN DENGAN KONSEP SERVQUAL Dyah Setyaningsih, Eka
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (339.953 KB) | DOI: 10.31294/moneter.v1i2.951

Abstract

The banking sector is an important sector in the economy which will run inside transactions. This factor is the quality of service that should always be improved to attract customers in the deal in order to feel comfortable and continue to use the banking services. Object of research that the authors take is the quality of service that consists of physical evidence, reliability, responsiveness, assurance, empathy. The quality of service to the concept of servqual can see the difference between perceptions and expectations of customers are according to customer expectations. If the expectation is smaller than the perception of these should be repaired again, and if the expectation is already larger than the perception of these should be maintained in a manner that is effective and efficient. Based on these results it can be stated that not all met the expectations of customers still have no sustainable improvements to the quality factors of the service. Keywords : Banking, Concept Servqual, Quality of Service

Page 1 of 2 | Total Record : 11