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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Search results for , issue " Vol 2, No 1 (2015): APRIL 2015" : 12 Documents clear
ANALISA RASIO LIQUIDITAS TERHADAP PENILAIAN EFISIENSI MODAL KERJA PADA PT (Persero) KAWASAN BERIKAT NUSANTARA UNIT USAHA PELAYANAN LOGISTIK CAKUNG, JAKARTA UTARA sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (351.821 KB) | DOI: 10.31294/moneter.v2i1.961

Abstract

To find out how much the relationship between liquidity ratios with efficiency in assessing the financial position in KBN Logistics Services Unit in completing its obligations, for it is then necessary to use a tool called liquidity ratio analysis. From the calculation of this ratio is expected to help managers to assess the efficiency of working capital used by the company in business. To be able to assess the efficiency of working capital, the authors need the data in the form of a score or standard working capital efficiency, in 2009 the company has a current ratio of 65%, in 2010 the company has a current ratio of 78%, in 2009 the Company had a cash ratio of 6.92 %, while in 2010 the Company had a cash ratio of 7.04%, in 2009 the company has a quick ratio of 63.81%, while in 2010 the company has a quick ratio of 86.91%,From the calculation and analysis of ratios that had I use almost all of the use of working capital Logistics Services Business Unit is not efficient, which means Logistics Services Business Unit has been unable to meet its short-term liabilities with a working capital held in this case because the working capital business unit of service overall logistics are managed by a central office, for logistics services business unit manages only partially working capital alone. Keywords : Liquidity Ratio , Efficient Working Capital
ANALISIS TERHADAP PERANAN DAN STRATEGI BANK INDONESIA SERTA PEMERINTAH DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI INDONESIA Indah Sari, Dian
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (224.55 KB) | DOI: 10.31294/moneter.v2i1.957

Abstract

Instability of  the financial system is very bad impact is the loss of public confidence and declining economic growth and community. Besides the cost of economic recovery particularly the financial sector is very large due to the crisis. While the recovery process also runs less in line with expectations. Therefore, the stability of the financial system must be maintained to ensure the public interest. Research methods used  is the method of content analysis by describing and analyzing the existing sources to record these data relate to each other the problem studied. Role of Bank Indonesia in maintaining the the stability of the financial system, among others maintain monetary stability, creating a healthy performance of financial institutions, organize and maintain smooth operation of payment systems, research and monitoring and financial system safety net. strategy of Bank Indonesia in maintaining the the stability of the financial system, among others coordination and cooperation, monitoring, crisis prevention and crisis management. There are three reasons for the importance of the stability of the financial system, namely: monetary stability can only be realized with the financial stability, a stable financial system will creating trust and supportive environment for depositors and investors, encourage efficient financial intermediation, encourage the operation of the market and improve the allocation of economic resources. Bank Indonesia and government has implemented its role and strategy in maintaining the stability of the financial system in Indonesia.  Keywords : Role, Strategy, Stability of Financial System
PERBAIKAN KUALITAS LAYANAN PERBANKAN MELALUI METODE SIX SIGMA Setyaningsih, Eka Dyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (424.083 KB) | DOI: 10.31294/moneter.v2i1.962

Abstract

In the face of the people AEC 2015 Start It should fix that kita Economy Remain stable . The efforts made hearts is the World Bank About quality services should perform Repairs - Repair Services hearts shown to customers hearts for support the transaction. The author took the research object is quality service Consisting Of Physical Evidence, reliability, power with a response, we are talking about the assurance, empathy through the use of six sigma method with 23 Questions posed. Six sigma method is done to solve problems with the application of DMAIC (Define, Measure, Analyze, Improve, Control). Through DMAIC Step by Step -masing so until found the root of the problem which affects the findings Must End Its indeed improved. Should the results be improved Namely findings - findings are documented and disseminated quality improvement, Practices - Best Practices The success hearts improve standardized process and used as a standard work guidelines quality services. Based on the findings of the study it can be stated that the root of the problem are obtained in order for the steps  that must achieved Keywords : Banking , quality service , using six sigma method
ANALISIS PERHITUNGAN PPh BADAN DALAM RANGKA PENYESUAIAN UNDANG-UNDANG DAN PERATURAN PAJAK YANG BERLAKU Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (244.949 KB) | DOI: 10.31294/moneter.v2i1.958

Abstract

The countrys biggest source of revenue comes from taxes, one of which comes from income tax on the subject of corporate tax. Corporate taxpayers in their tax obligations must be based on the Tax Act and regulations applicable taxes and carry out the assessment system in the form of bookkeeping self, count, deposit and report his income tax. This study aims to determine the amount of corporate tax under the Act and the applicable tax regulations in 1994 to 2013, while the law used is Act 10 of 1994, Act 17 of 2000, Act 36 of 2008 and Regulation government No. 46 2013. The method used is descriptive qualitative analysis by analyzing and comparing the magnitude of the tax year is based on rates of Law No.10 of 1994, Act 17 of 2000, Act 36 of 2008 and Government Regulation No. 46 in 2013. The data used in the form of financial statements of fiscal PT. HKR that have been through the process of fiscal correction. The research results indicate the magnitude of the corporate tax rate based on Law No.36 of 2008 is lower than the laws and regulations of the previous tax, taxable income to the extent the same amount of each tax year. While PP 46 can not be done due to gross income of more than $ 4.8 billion, so it does not include the criteria imposed PPH final 1%. This means the tax rate imposed on the taxpayers particular company the lower body, so that the income tax paid by the lower. So hopefully with the lower rates, the level of awareness and tax compliance in implementing the higher tax obligations Key words : Corporate Income Tax, Tax Rate, Constitution and Regulations
ANALISIS KINERJA KEUANGAN PADA PT. PRUDENTIAL LIFE ASSURANCE PERIODE 2009-2013 Zuniarti, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (241.223 KB) | DOI: 10.31294/moneter.v2i1.963

Abstract

Measurement of financial performance of a company is very important, because by knowing its financial performance can be used to assess the success and know the strengths and weaknesses of the company concerned. Information about the financial performance of a company is the information needed by investors, bankers, and creditors that will be used as the basis for making investment decisions and credit. This study aims to determine the financial performance of PT Prudential Life Assurance 2009-2013. The data used are secondary data published financial statements of the balance sheet and income statement obtained by web PT Prudential Life Assurance at www.prudential.co.id. The financial performance of PT Prudential Life Assurance measured using financial ratio is the ratio Return On Equity (ROE), Return On Investment (ROI) and Return on Assets (ROA). Results of studies using financial ratio analysis shows that the financial performance of PT Prudential Life Assurance 2009-2013 period largely decreased. ROA 2009 amounted to 96.49%, in 2010 amounted to 71.62%, in 2011 was 61.20%, in 2012 of 49.10%, and in 2013 amounted to 43.29%. Value ROI 2009 amounted to 9.87%, in 2010 amounted to 9.89%, in 2011 at 12:04%, in 2012 amounted to 8.67%, and in 2013 amounted to 7.71%. ROA 2009 at 9.30%, in 2010 amounted to 9.31%, in 2011 at 8.57%, in 2012 by 6.46%, and by 2013 at 5.11%.  Keywords: Financial Performance, ROE, ROI and ROA
ANALISA CASH RATIO DAN CURRENT RATIO MENURUT PERATURAN MENTERI USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA Setio Lestiningsih, Amin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (304.397 KB) | DOI: 10.31294/moneter.v2i1.954

Abstract

LKMS is a financial institution that focuses on financing where the practice of usury is eliminated and the financial management and sharia-based operational. Financial statement analysis technique used is the analysis of liquidity. The ratio of liquidity analysis obtained, then be compared with existing scores in Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number : 20/Per/M.KUKM/XI/2008 dated 14 November 2008. Methods used in the form of descriptive methods qualitative. Cash Ratio Discussion Results obtained in 2011 and 2012 by 112 % and 116 % where the ratio of the two numbers indicate the criteria of less healthy because in between 100 % to 125 %, so that the position of the cash ratio becomes illiquid. Then in 2013 showed the ratio is 132 % healthy enough, which is located in the ratio between 125 % to 150 % so that the position of the cash ratio becomes liquid. CR in 2011, 2012 and 2013 amounted to 875 %, 503 %, 855 %, where the three ratios were above the standard ratio determined by the Ministry of Cooperatives and SMEs RI that is more than 175 % then it is highly illiquid in debt smooth. Based on the results of these discussions, the authors provide suggestions to improve the cash to increase revenue outside of savings. Keywords: Cash Ratio, Current Ratio, Micro Islamic Financial Institutions
TINJAUAN PRAKTEK MUDHARABAH PERBANKAN SYARIAH DI INDONESIA Vidada, Irwin Ananta
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (428.984 KB) | DOI: 10.31294/moneter.v2i1.959

Abstract

Along with the market potential of a large segment of Islamic banking in Indonesia as the largest Muslim country in the world, the preachers are supported by the MUI continuously broadcasts a message to forbid usury transactions. The preachers encourage Muslim communities and businesses to seek alternative financial institutions that promise free muamalah usury as product and services offered by the Islamic banking. Savings on Islamic banking products in general use mudharabah and contract wadiah. Services become the core business of Islamic banks is mudharabah and practices surrounding the contract is at the reviews on this article. However, there are indications mudaraba practice of Islamic banking in Indonesia is still found a number of irregularities even in common with the concept of conventional banks. This makes the practice of Islamic banking is still not completely aligned with the provisions of sharia. Indications of irregularities found any element of the contract mudharaba engineering, whereas mudharabah is the core business of Islamic banking itself. The contract engineering practices resulting transaction violates the provisions of sharia Islamic banks themselves then dragged on usurious transactions. Then the actual incidence is camouflage on savings or borrowing products with usury, but the sharia packaging services. Keywords: Mudharabah, Syariah Banking, Usury
ANALISA TINGKAT KEPUASAN NASABAH ATAS PELAYANAN JASA KEUANGAN PERDAGANGAN BERJANGKA PT. “X FUTURES” Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (362.941 KB) | DOI: 10.31294/moneter.v2i1.1051

Abstract

Various types of services the company provides to customers either already regulated by law and that the company incentive to provide the best services to customers to improve satisfaction. In the authors purpose to analyze the level of customer satisfaction PT. X Future of the financial services of the company to test the multiple linear regression analysis using the data in the form of questionnaires to 30 (thirty) the customer. Based on the results of the discussion conducted by meode linear regression can be obtained the first result; There is a relationship between the services provided by the company to the Customer satisfaction level of 0961, where the better the service, the higher the level of Customer satisfaction is concerned because of the relationships formed between two (2) is a strong indicator, second; There is the influence of the service provided by the company to the Customer satisfaction level of 0961, where the quality of service provided greatly affect the level of satisfaction of the Customer due to the effect of which is formed between two (2) is a strong indicator and third; that the form of relevant and significant linear equation between the level of service to the Customer satisfaction level with the line equation y = -6.188 + 1,149x Keywords: Service, Customer Satisfaction
ANALISA PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANGAN PADA PT. TATA BUSANA JAKARTA Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (365.725 KB) | DOI: 10.31294/moneter.v2i1.955

Abstract

The main purpose of a business activity is generating as much profit as possible. In a trading company, the sale of merchandise is a major source of profit. Therefore, the company should be able to manage the resources they have to make the right policies, especially policies in terms of merchandise inventory accounting treatment. The role played by inventory leads to errors in the accounting treatment of stock merchandise will directly influence the presentation of the financial statements. Statement of Financial Accounting Standards (SFAS) No. 14 explains how the accounting treatment for inventories. During this PT. Tata Busana not conduct a review of the accounting treatment for inventories of merchandise customized with SFAS no. 14. Therefore, it is necessary to analyze the accounting treatment for inventories at PT. Tata Busana, whether in accordance with SFAS No. 14. The data obtained using the documentation and observation techniques. Analysis of the data is to use a comparison of inventory accounting perlakun PT. Tata Busana with SFAS No. 14. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: there is a mismatch in the accounting treatment of PT. Dressmaking when compared with SFAS No. 14, especially in terms of measurement, recognition and disclosure of inventories                                                                                                                 Keywords: Merchandise Inventory, Inventory Accounting Treatment, SFAS No. 14
ANALISA RASIO SOLVABILITAS LAPORAN KEUANGAN (STUDI KASUS : PT CEMERLANG JAKARTA) Kamal, Fahmi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (259.919 KB) | DOI: 10.31294/moneter.v2i1.960

Abstract

Each company has financial statement ratios, including solvency ratios. The financial statements required by a company to measure and assess the performance of the company because in it there is important information about the companys earnings and financial position of the companys capabilities. The financial statements can be analyzed to see the condition of the company. Type of financial statements analysis varies according to the interests of the parties will conduct the analysis. One way to analyze financial reports by performing the analysis of the solvency ratio. The purpose of this study was to determine the level of solvency PT Cemerlang Jakarta. Solvency ratio analysis will provide a better understanding of the financial condition analyzed. Indicators used in the solvency ratio analysis consists of: Total Debt to Total Assets Ratio, Debt to Equity Ratio / Equity Ratio Debt, Long Term Debt to Equity Ratio. From the analysis of financial statements in 2011 and 2012 Jakarta PT Cemerlang changes, where in 2011 the financial statements of the company in 2012 while insolvable financial statements solvable. Analysis of the financial statements required to monitor the progress of the company and to anticipate the various possibilities that will occur at the company, so that the management company can make decisions quickly and accurately. Keywords: Solvency Ratio, Financial Statements

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