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 3, No 2 (2016): Oktober 2016" : 11 Documents clear
PENGARUH BOPO TERHADAP ROA PADA BANK SYARIAH PERIODE 2011 S.D 2015 Zuniarti, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (146.359 KB) | DOI: 10.31294/moneter.v3i2.1197

Abstract

Efficiency in doing business is an important thing. It will give the positive effect for a company, especially bank, by using efficiency. It is one of the key-success measurement in bank management. Concerning about efficiency in bank is the capability of bank management in controlling operational cost towards operational income. This is measured by using ratio of operational cost towards rational income; It is called BOPO.BOPO has an effect on bank performance. The lower BOPO ratio, the higher bank performance, vice versa. Bank management has to control operational cost so that the return stated can be achieved.The aim of this research is to know the effect of BOPO on ROA in Islamic bank in 2011-2015 period, case study in Bank Muamalat Indonesia. Data used is secondary data; those are finance report, especially balance sheet and report of profit and loss. They are downloaded from Bank Indonesia website. The result of research revealed that BOPO had significantly affected ROA in Bank Muamalat Indonesia in 2011 to 2015. With significancy 0.000, less than 0.05, t value counted -18,743. Determinant coefficient (r2) was 99,2%. It means that ROA 99,2%, was determined by BOPO, and the rest, 0,8%, was affected by other factors. Keywords : ROA, BOPO
ANALISA RASIO LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN PT ASTRA AGRO LESTARI TBK Erica, Denny
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (144.395 KB) | DOI: 10.31294/moneter.v3i2.1192

Abstract

As one of the largest oil palm plantation in Indonesia, which has been operating from the date of October 3, 1988, PT Astra Agro Lestari Tbk (Persero), will have financial statements that must always be analyzed sequentially from one period to the next to be used as the basis of the information can be useful either by internal or external parties of the company, and in this case the company may use a ratio analysis of financial statements. as the data collection methods used in this study can be used method of observation and study of literature related to financial data company, to then be analyzed by calculating the ratio of arithmetic can be interpreted in economic relations associated with the performance of the company. The results of the analysis of financial statements with the measurement of Liquidity Ratio, Leverage Ratio, Activity Ratio, Profitability Ratio, it can be said the company in a state quite well. Keywords : The companys performance, financial statement ratio analysis.
PENGARUH STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA PADA BANK BUMN PERSERO (2010-2015) Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (189.374 KB) | DOI: 10.31294/moneter.v3i2.1198

Abstract

The capital structure is very important for banking companies, for the management must make the right decision because if the companys capital structure that is bad can cause high capital costs for the company and affect the growth of corporate profits. This study aims to determine the effect of simultaneous and partial capital structure of the Bank BUMN Persero profit growth. As for the research object is owned state-owned bank is the National Bank of Indonesia, Bank Rakyat Indonesia, the State Savings Bank and Bank Mandiri. Data used in the form of financial statements Six years in a row 2010-2015 period ended December 31. The research method uses quantitative methods to the analysis model of multiple linear regression coefficient. Partial use simple regression analysis model, which became the independent variable is the DER (X1), CAR (X2) and the dependent variable profit growth (Y) doped with SPSS 20. The results of this study indicate that capital structure seen from DER ratio and CAR are silmutan effect of 14.5% and no significant effect on earnings growth of state-owned banks, while partially also did not significantly affect the growth of state-owned bank profits. Management must be able to manage its capital structure primarily of capital from debt to improve performance so that debts can be met and the banks should pay attention to capital adequacy that comes from all the banks assets that contain risks involved be financed from funds own capital of banks in addition to obtaining funds from sources - source outside the bank.  Keywords : Capital Structure, Income Growth
PENERAPAN METODE PROFILE MATCHING UNTUK MENENTUKAN KELAYAKAN PEMBERIAN PINJAMAN PADA BANK PERKREDITAN RAKYAT Apriana, Veti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (150.263 KB) | DOI: 10.31294/moneter.v3i2.1194

Abstract

The determination of the feasibility of granting loans (credit) is very important for the company, many factors need to be considered to make decisions on granting pinajaman (credit) to the credit applicant. It needs a proper assessment attribute determination to avoid mistakes in making decisions that may result in losses. Application of profile matching method used to solve problems that provide credit to an applicant perangkingan best of criteria - criteria that have been mapped with the aim to assist and facilitate the decision maker in providing alternatives to lending to credit applicants. Rate and calculation of the value GAP by home ownership status, status of business, business conditions, the main income, extra income, the ability of monthly installments, credit guarantees, personality. The final step of the method of profile matching the form of rankings shows that the higher the ranking produced, the greater the chances of being accepted for a loan (credit) presented by the Bank. The results showed that the profile matching method can be implemented in a decision support system for assessing the feasibility of granting loans based on the assessment criteria. Keywords : Feasibility credit, Decision Support System
ANALISIS PERUBAHAN HARGA SAHAM DENGAN MENGGUNAKAN GRAFIK CANDLESTICK Hendarsih, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (720.157 KB) | DOI: 10.31294/moneter.v3i2.1199

Abstract

This time the investment has been a staple for most people. There are many reasons that make the investment becomes liberated part of the community. Investment serve as an increase in the value of wealth and investment as a guarantor of future uncertainty. There are several capital market investment products offered by the Indonesia Stock Exchange in Indonesia consists of; stocks, bonds, derivatives, mutual funds, shariah and services around historical data and information IDX Indonesia capital market. In order to menganalisisa value invstasi it must know the tools to analyze price movements on capital markets, one of them using a candlestick chart. Candlestick charts will facilitate assessing the movement of securities. By using a set of technical analysis tools candlestick today the stock market participants can maximize revenue at a level of risk that can be calculated. Many traders consider candlestick charts easier to interpret visually than traditional bar charts. Because candlestick dominant use of colors, it is easy to read the movement of shares and candlestick has four parts (OPEN, HIGH, LOW, CLOSE) in the presence of a body chart. This assessment of the size of the body, long legs or shadow in candlestick. it is easier to see if the stock market goes up or down, how far the rise or decline. In analyzing the stock technically candlestick can be viewed from the perspective of the average price, the lowest price and the highest at a time and price targets. Keyword : Value of Shares, Candlestick Charts
ANALISA PERKEMBANGAN PENERIMAAN PAJAK BBNKB SEBAGAI PENDAPATAN ASLI DAERAH PADA DIPENDA SAMSAT CIBINONG sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (145.989 KB) | DOI: 10.31294/moneter.v3i2.1195

Abstract

Reception is one country and use the revenue to finance public expenditures associated with the task of organizing state government. This study aims to determine the level of tax revenue transfer tax motor vehicles which are in DIPENDA SAMSAT Cibinong. Data collection methods are observation, interviews and documentation analysis methods such as qualitative methods. Tax transfer tax motor vehicles each year has increased, this was due to the desire some people were so great to own a private vehicle as a means of land transportation in order to achieve a certain goal. The data obtained show that the income tax transfer tax motor vehicles in 2011, 2012, 2013 respectively acceptance over the target with the realization of 236.74%, 306.3%, 357.86%, on average over the period three years, the number of realization is 336.23%, which indicate where the period of 2011 to 2013 tax revenues of Customs of Vehicle always exceeded the planned target. This is influenced by peoples desire to have a motor vehicle in either two-wheel or four wheel as the vehicle for daily activities and this is one of the original income. Keywords : Tax Revenue, BBNKB, Locally-generated revenue
ANALISIS KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA BANK BUMN Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (183.529 KB) | DOI: 10.31294/moneter.v3i2.1200

Abstract

High and low value of a company is determined by the stock price of the company, the better the stock price of a company, the higher the value of a company and to see the stock price of a company can be judged from the companys financial performance. In the economy of a country must be supported by the good performance of the banking public and private. In this study the authors will perform analysis of the financial performance of banks Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA) and the Loan to Deposit Ratio (LDR) on stock price of BUMN the period 2008 to 2015 were obtained from annual report state-owned banks, the analysis techniques that will be used in this research is multiple linear regression to obtain a comprehensive picture of the relationship between the variables and the other variables. The results showed that the variable Return On Asset (ROA) positive and significant impact on stock price of banks, while the Capital Adequacy Ratio (CAR) has positive effect and does not significantly influence stock prices, Non-Performing Loan (NPL) a significant negative effect on stock prices, Loan to Deposit Ratio (LDR) and no significant negative effect on stock price. Simultaneous test results show there is influence between CAR, NPLs, ROA and LDR together to share price state-owned bank. The magnitude of the effect was 82.1%, while the remaining 17.9% influenced by other factors outside the research Keywords : Capital Adequacy Ratio, Non Performing Loan, Return on Assets, Loan to Deposit Ratio, and stock price of Banking
PENGARUH PENCAIRAN ATAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA KRAMAT JATI Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (243.053 KB) | DOI: 10.31294/moneter.v3i2.1189

Abstract

A source of revenue from the tax is the most potential to increase state revenue each year. To increase tax revenues is then held tax collection. But in doing this tax the government often find some obstacles. One of them is the tax arrears. To overcome these obstacles it is necessary to collection action. In this study the authors used quantitative analysis, determination, regression and hypothesis testing, which became independent variable in this study is liquefaction top billing with a letter of reprimand (X1), liquefaction top billing forced letter (X2), and the dependent variable is the tax revenue ( Y). This research was conducted in KPP Pratama Jakarta Kramat Jati. The purpose of this study was to determine the effect of liquefaction top billing with warning letters and letters to tax revenues forced the period January 2012 to December 2014. The results of this study is that the disbursement letter of reprimand and forced letter effect on tax revenue. It can be seen from the test results f simultaneously that show the results of 0.000 (<0.05), which showed no significant effect. The amount of R square of 0.426 which only shows that the melting of the top billing with a letter of reprimand and forced only effect of 0.426% of the tax revenue, while 99.574% influenced by other variables Keywords : Warning Letter, Letter Forced, Tax Revenue
ANALISA JUMLAH UANG BEREDAR DI INDONESIA TAHUN 2005-2014 Anggarini, Desy Tri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (272.303 KB) | DOI: 10.31294/moneter.v3i2.1196

Abstract

Money Supply are  the monetary system (the Central Bank, Commercial Bank and Rural Bank / BPR) to the domestic private sector (excluding the central government and non-residents). Liabilities that are components of the The amount of money in circulation/ Money Supply consists of currency held by the public (outside of commercial banks and rural banks), demand deposits, quasi money owned by the domestic private sector, and securities other than shares issued by a monetary system that is owned by the domestic private sector with the remaining term of up to one year. (Bank Indonesia, 2015)Money Supply in circulation can be defined in a narrow sense (M1) and in the broad sense (M2). M1 includes currency held by the public and demand deposits (demand deposits denominated in Rupiah), while M2 includes M1, quasi money, and securities issued by a monetary system that is owned by the domestic private sector with a remaining term of up to one year. The method of analysis of the amount of money circulating in Indonesia, is the quantitative descriptive statistics. Empirical data periodically (time series) is studied descriptively by taking secondary data from the data in Bank Indonesia  and Badan Pusat Statistik (BPS) with the period 2005 to 2014. The conclusion   at period 2005 – 2014,  M2 composed of quasi money and securities other than shares an important part in the amount of money circulating in Indonesia, compared to M1 money outside banks and demand deposits. Keyword : money supply, currency, demand deposits, quasi money, securities
TINJAUAN VARIABEL-VARIABEL CAMEL TERHADAP PERTUMBUHAN LABA USAHA PADA BANK UMUM SWASTA NASIONAL DEVISA Dyah Setyaningsih, Eka
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (116.874 KB) | DOI: 10.31294/moneter.v3i2.1201

Abstract

The health of banks is closely related to the fulfillment of regulations on compliance with Bank Indonesia. Bank is healthy through the banks financial statements which can exercise some control over aspects of the capital, assets, profitability, liquidity management and aspects. Hence the analysis of financial statements can use variables CAMEL (Capital, Assets, Management, Earnings, Liquidity) to help business people, government and other users of financial statements to assess the financial condition of the banking company, the company is no exception. Healthy banks is the ability to conduct normal banking operations and is able to meet all of their obligations well in ways that are consistent with the prevailing banking regulations. In order to see the health of banks, this study aims to review the variables that influence camel anything and had no effect in increasing the profits of a bank. The method used multiple linear regression method through data processing SPSS version 20. There are six variables camel namely CAR, ROA, LDR, NIM, ROA and NPL from the influential six is ROA, NIM and NPL her and that no effect is CAR, LDR and ROA during the period 2011 to 2016 in the national private commercial bank foreign exchange. Keywords : CAMEL, Operating Profit

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