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 2 (2015): OKTOBER 2015" : 11 Documents clear
PENGARUH PINJAMAN TUNAI DALAM KAPASITAS PENAWARAN PRODUK JASA TERHADAP FLUKTUASI PERMINTAAN KREDIT PELAKU USAHA KECIL PT. PERMATA FINANCE CIKUPA Nurhadi, Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (640.767 KB) | DOI: 10.31294/moneter.v2i2.970

Abstract

Credit is not foreign to the rapid economic growth higher in terms of supply and demand higher economic wheel rotates, the higher the economic fluctuations in macro it is a momentum shift melinium 2000 mega trends. banking act  no. 10 of 1998 explains the "provision of funds or equivalent claims based on a lending agreement or contract between the bank and other parties who require the borrower to pay off the debt after a certain period with interest". this is one form of government to provide banking regulation in order to stimulate the economy in the services non-banking one permata finance  tangerang. pt.permata finance at road  attacking front image cikupa market highway tangerang district, banten population in this study is 15 questions and a sample of 30 respondents. regression equation y = 9.584 + 186 + 402 + e results of hypothesis testing f count = 2,845, compared with f tables at the level of 5% error is obtain value of f table = 2.042, so f count> f table (2,845> 2,042), then ho rejected and ha accepted, meaning that there is influence between effect of cash loans in the capacity of the product offering services to fluctuation  in demand for loan  small businesses pt. permata finance cikupa researchers assume that the cash loans with collateral BPKB if without the assistance of the loan funds to invest so affect peoples behavior become consumptive and be productive without the protection of the financial services authority should be the regulation of bank indonesia partici  fair to stabilize financial reputation in terms dimand and supply seen of monetary economics Keyword: credit, bpkb, micro economics, demand and supply
IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA) Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (623.221 KB) | DOI: 10.31294/moneter.v2i2.975

Abstract

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Floras work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities. Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax
PERBEDAAN SELISIH KURS JUAL BANK INDONESIA DENGAN KURS PAJAK UNTUK MENGHITUNG PPh PASAL 15 PADA PT. SAMUDERA JAYA Setio Lestiningsih, Amin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (581.507 KB) | DOI: 10.31294/moneter.v2i2.966

Abstract

Rental income ships as they arrive from foreign parties will be subject to income tax article 15 that are final and can not be credited at the end of the tax year and must be paid by PT. Samudera Jaya Income Tax Article 15 calculated at 1.2% of gross turnover. PT. Samudera Jaya receives rental income vessel in Indonesian Rupiah, while the charter agreements are valued in US dollar exchange rate differences that occur in the count. Recording transactions in the accounting for the lease of commercial vessels using the selling rate of Bank Indonesia at the time the transaction occurred, while in fiscal accounting of the transaction using the tax rate that is issued by the Ministry of Finance. Differences in recording transactions on rental boats fiscal accounting and commercial accounting will result in the emergence of foreign exchange accounts. This account by the company will be included in the income statement with the name of the account revenue or other damages. According to the tax laws of Indonesia that income or losses due to foreign exchange will be subject to final income tax are not included in taxable income makes the income tax imposed on income rent boats PT. Samudera Jaya has not increased. Keywords: Income Tax Article 15, Income Boat Rental
KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA UNIT PELAYANAN PAJAK DAERAH CIPAYUNG JAKARTA TIMUR sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (871.824 KB) | DOI: 10.31294/moneter.v2i2.971

Abstract

Advertising Tax one tax that contribute to local revenues is quite influential. Local Tax is divided into two types, namely the Provincial Tax them; motor vehicle tax, a tax transfer tax, fuel tax and district tax including; hotel tax, restaurant tax, entertainment tax, street lighting tax, advertisement tax, property tax and urban, customs prolehan rights to land and buildings, taxes bird nest. The types of advertisement tax that became the object of taxation include: Advertising Billboard Megatron / Videotron / large electronic display (LED), reklamem fabrics, billboards attached, advertisement leaflets, walking billboard, advertisement air and billboards voice, advertisement films, billboards show, Taxes Billboards were the subject of tax is an individual or entity that uses billboards. In the Regional Regulation of advertisement tax bases Lease Value Advertising (NSR) can be determined is calculated based on the following matters; the cost of installation of billboards, the size of billboards maintenance costs, long installation of billboards, the strategic value of the location, the type of advertisement. Additionally advertisement tax revenues each year has increased, so give konrtibusi. Advertisement tax to increase local revenue, in the Regional Tax Services Unit Cipayung, advertisement tax contribution in 2012 was 4.1%, was 4.3% in 2013 and 2014 is 4 , 5% each year showed an increase and for the target and the realization, in 2012 exceeded the target is 48.8%, in 2013 exceeded 21.8%, but by 2014 the target is not reached only 77.6%. Some of which provide the contribution of which in 2012, was 6.7% hotel tax, restaurant tax Ran was 2.5%, 8.3% entertainment tax, water tax land tax 1.4 BPHTB 78.4%. Advertising Tax can be determined by the magnitude of the cost of billboard installation costs, maintenance costs billboards, old installation of billboards, the value of strategic location, and type of advertisement. Keywords: Advertising Tax, Local Revenue
ANALISIS PENGARUH BIAYA KUALITAS TERHADAP TINGKAT KEUNTUNGAN PERUSAHAAN (STUDI KASUS PADA CV. MERANTI MANUNGGAL FURNITURE) Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (642.296 KB) | DOI: 10.31294/moneter.v2i2.976

Abstract

This research aimed to analyze the effect of cost of quality to the profitability. This research is quantitative, the data used is quality costs consist of t Prevention cost, appraisal cost, internal failure cost, external failure cost  and profitability. The data was taken from the financial statements CV Meranti Manunggal Furniture 2008-2014. The method used in this research is the statistic method  with Multiple Regression Analysis and SPSS. The results showed that there is a positive and significant effect on the cost of quality to the profitability is reflected in the mathematical equation EBIT=5,425+0.409X1+0.277X2+0.246X3-0.511X4. Simultaneously and partially all independent variables showed a significant effect on the dependent variable, is reflected from the F test and t test. Based on analysis of the data in this study can be concluded that the cost of quality positive and significant impact on the level of profits CV.Meranti  Manunggal FurnitureKeywords: Prevention Cost, Appraisal Cost,  Failure Cost, Profit (EBIT)
PENERAPAN SAK ETAP DALAM LAPORAN KEUANGA N PADA KOPERASI KARYAWAN PT. TATA BUSANA JAKARTA Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (572.707 KB) | DOI: 10.31294/moneter.v2i2.967

Abstract

Preparation of financial statements must be based on generally accepted accounting standards. Standards used in the preparation of financial statements is a standard accounting cooperative entities without public Accountability (SAK ETAP). SAK ETAP is the new standard issued bond replaces SFAS No. accountant Indonesia 27. This scientific article is to discuss the implementation of the SAK ETAP Employees Cooperative PT. Tata Busana aimed to find ways of applying SAK ETAP conducted by the Employees Cooperative PT. Tata Busana and conduct a review aspects assessed to see the accuracy of SAK ETAP Employees Cooperative PT. Tata Busana. Based on the results of the research, it was concluded that Based on the results of the research, that the Employees Cooperative PT. Tata Busana has not made full SAK ETAP as standard in the preparation of financial statements. Therefore Cooperative Employees PT. Tata Busana should perform financial statement presentation SAK ETAP with good and complete, in order to provide full information on the financial condition of the Employees Cooperative PT. Tata Busana.                                                                                                                 Keywords : Cooperative, SAK ETAP
ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSETS PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (752.565 KB) | DOI: 10.31294/moneter.v2i2.972

Abstract

Earnings or profitability of the business and is used to measure the level of business efficiency and profitability achieved by bank.Untuk maintain a decent level of profitability, the bank must earn to cover the costs and the bank must strive constantly maintain a certain level of income by taking into account risk factors dihadapi.metode research used in the preparation of this thesis is the observation method is to do a street vendor in the State Savings Bank (Persero) Tbk, study the documentation that is by collecting several topics related to the study of books, internet sites, as well as collect data annual basis through the period 2003-2013 financial statements of the bank in the form of balance sheet and profit / loss have been published and simple linear regression analysis method through IBM SPSS Statistics software 21.Tujuan of this research was to determine the relationship, influence, and the regression equation formed from Operating Expenses and Operating Income (ROA) on Return On Assets (ROA) .From the results of analysis showed that the ROA has a weak relationship and not the direction of the ROA amounted to -0.039, and ROA have a significant effect on ROA of 47.7% while the remaining 52.3% is influenced by other factors. The regression equation that can be formed is y = 4,793-0,039x. Keywords: Operating Costs and Operating Income (BOPO), Return on Assets (ROA)
ANALISIS PERAN KEBIJAKAN MONETER BANK INDONESIA (BI) RATE TERHADAP NILAI TUKAR US$ DAN INFLASI Saridawati, Saridawati
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (612.22 KB) | DOI: 10.31294/moneter.v2i2.968

Abstract

Many things certainly affecting the depreciation of the rupiah against the US dollar. Certainly one of them is the amount of demand and supply on the US dollar itself. On one hand, the fulfillment of the various needs of society in the country form the background so that the import policy was taken. On the other hand, payments using the US dollar against the needs of the imported product, of course, will raise the demand for the US dollar. Meanwhile, the rupiah against the US dollar is one of the important factors that affect the domestic price changes. Price changes in this country, if not controlled properly will lead to inflation. This can be seen from the trend of depreciation of the rupiah against the US dollar followed by a rise in the inflation rate in the country. BI Rate is one of the policy instruments that are owned by the government to reduce the amount of money in circulation, so as to control the rate of growth of inflation. Keywords : BI Rate, Rupiah, US Dollar, Inflation
IMPLIKASI CSR DISCLOSURE DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan Manufaktur periode 2007-2009) Muchtar, Ellyta
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (734.321 KB) | DOI: 10.31294/moneter.v2i2.973

Abstract

The aim of this research to find empirical evidence of the influence of CSR Disclosure and financial performance was measured with return on assets (ROA) and earning per share (EPS) on stock return.The population in this research is manufacturing companies listed on Indonesia Stock exchange (BEI) period 2007 to 2009. The samples was selected with purposive based completed  of annual report company by the number of samples 60 companies. Stock return was measured based on stockmprice March and April. Analysis of the data used multiple liniear regression.The result of Adjusted R square was 0,037 and test result F was 1,746 showed that CSR disclosure, ROA and EPS had not effect to stock returns simultaneously. The based on results of t test with a standard coefficient 0,285, significant 0,046 showed that earning per share had partial effect on stock returns. Result of this study reflects that investor very heavily information about earning per share of a company to take investment decisions. Keyword : CSR disclosure, ROA, EPS, stock return
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PT. BANK MANDIRI, Tbk PERIODE 2009-2014 Zuniarti, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1123.894 KB) | DOI: 10.31294/moneter.v2i2.969

Abstract

Capital is one of very important factors for a business unit to keep its business run well, because by using its capital sources properly then the operational activity of the company is able to operate successfully.  The fulfillment of funds to have capital of a business unit can be provided either from internal or external sources.  The internal supply of funds come from the internal part of the company, otherwise for the external supply of funds can be gained from capital and money market.  The company management must be able to determine precisely about the capital structure which will be used since the decision making of the source over the funding is a very important thing.  The company decision in regarding the optimum capital, can commensurate between risk and benefit. This research is aimed to understand whether the impact of measured capital structure using Debt to Equity Ratio (DER) towards financial performance measured by using the Return on Equity (ROE) in PT Bank Mandiri, Tbk.The research data being used is a secondary data taken from published financial statements namely income statement and balance sheet obtained by Bank Indonesia through the web pages www.bi.go.id and from the website of Bank Mandiri ; www.bankmandiri.co.id using simple linear regression analysis method.  The result of the research showed that the variable of DER is not significantly effected towards ROE in PT Bank Mandiri, Tbk time period starting from January – December 2009 to December 2014.      Keywords : Financial Performance, Equity Structure, ROE, DER

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