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 4, No 2 (2017): Oktober 2017" : 12 Documents clear
Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Profitabilitas winarno, slamet heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (92.397 KB) | DOI: 10.31294/moneter.v4i2.2237

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Abstract - This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2014 to 2016. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good. Keywords: Performance, Finance, Profitability
PERANAN PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN BOGOR JAWA BARAT sabil, sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (83.883 KB) | DOI: 10.31294/moneter.v4i2.2230

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Abstrak Pajak iklan merupakan salah satu bagian dari pendapatan asli, jurnal ini bertujuan untuk mengetahui besarnya kontribusi pajak iklan terhadap pendapatan asli, objek penelitian yang dilakukan di Kabupaten Bogor, metode penelitian ini menggunakan metode kualitatif, serta studi pustaka yang bersumber dari sejumlah literatur yang mencakup buku referensi yang bisa mendukung isi tulisan, maka sejumlah situs internet, data olahannya dari tahun 2011 sampai 2016, hasil yang diraih ada kontribusi terhadap tagihan iklan asli derah tapi Di bawah 1%, hanya di tahun 2011 yang mencapai 1% lebih, nilai uang bahwa pajak iklan selalu melebihi target yang di atas 100% rata-rata kecuali 2015 di bawah 100%.  Pada 2011, target dibandingkan realisasi meningkat: target Rp.429.547.509, 2012 dibandingkan realisasi meningkat: Rp. 545.280.964, pada tahun 2013 target dibandingkan realisasi meningkat: Rp.497.536.478, pada tahun 2014 ditargetkan dibandingkan dengan realisasi kenaikan: target Rp.168.276.787,90, 2015 dibandingkan dengan realisasi target dibandingkan dengan realisasi Berkurang: Rp 1.199.622.317) Pada tahun 2016 target dibandingkan realisasi meningkat: Rp.2.985.371.706   Kata kunci: Pajak Periklanan, Pendapatan Asli Daerah
Lampiran Data Financial leverage, Operating Leverage dan Stock Return Syaifullah, Asad
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (171.26 KB) | DOI: 10.31294/moneter.v4i2.2503

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Competition in the manufacturing industry requires companies to be more competitive in order not to get caught in the slump of competition. In this case the company requires a large cost in order to stay awake in improving company performance. The financial problem faced by the company is the problem of corporate financing. The way to finance a companys funding needs is from external sources of funds such as loan capital. Companies using loan capital mean the company has leveraged. The more use of loan capital poses a risk to the company, as investors in determining investment decisions often see the capital structure within the company. When companies do a lot of production using debt, investors tend to shift to other sectors or negotiate to management to provide big rewards.            This study aimed to examine the effect of financial leverage and operating leverage on stock return. The population of this study were 135 industrial manufacturing company listed on the Indonesia Stock Exchange (IDX) with a sample of 11 companies during the years 2011-2015. This study used purposive sampling method. The data analysis technique used in this study is multiple regression analysis. The results of this study concluded that concludes that the financial leverage and operating leverage no significant effect on stock return. While partially operating leverage effect on stock return, but no effect of financial leverage on stock return.
ANALISIS KINERJA KEUANGAN BCA PERIODE 2011-2015 Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (127.283 KB) | DOI: 10.31294/moneter.v4i2.2248

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Abstract - Financial statement analysis will help the company to estimate the level of risk, uncertainty and result in the formulation of a better plan. Financial statement analysis aims to determine the extent to which the achievement of work has been achieved by all divisions in the company. One of the financial statement analysis is Profitability ratio. Profitability ratios are used to measure the companys ability to earn profits. The purpose of this study is to determine and identify financial performance at Bank Central Asia Tbk period 2011 to 2015. In this study, the authors use three types of data collection methods is library research Reading literature and books that examine theories about profitability ratios and the theoretical basis of the content of writing. Observations of non-behavioral methods of observation of financial statements published by BCA Tbk during the period of 2011 and 2015. The method of taking the conclusion that after the analysis process has been completed, then the conclusion is drawn by drawing conclusions from the data analysis done before. Based on the results of the discussion can be summarized as follows based on the financial statements of BCA there is a decrease in OM from 2011 to 2015. Based on the financial statements of BCA there is a decreased NPM  from 2011 to 2015. Based on BCAs financial statementsthere is an increase of ROI value from 2011 to 2015. Based on financial statements BCA there is a  decreased the value of ROE from 2011 to 2015. Based on BCAs financial report, there is an increase of ROA value from 2011 to 2015.Key words :Ratio Analysis, Financial Performance, Profitabiliy
Analisis Return On Assets (ROA) dan Return On Equity Terhadap Rasio Permodalan (Capital Adequacy Ratio) Pada PT Bank Sinarmas Tbk Kurniasari, Rani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (143.231 KB) | DOI: 10.31294/moneter.v4i2.2412

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A Company always strives to obtain maximum results by using the capital they have optimally including in banking activities. The health of a bank can be seen from the use of its capital to generate profit after tax.In this study the authors use the quantitative method that is through the financial statements in the if own. Analyzer used in this research is Multiple Linear Regression using IBM SPSS Statistics 22 application.The financial statements used are the tube financial statements in 2011 until 2015. The calculation result show between ROA and ROE to CAR simultaneously exist a very strong relationship of 0.935. Between ROA and ROE to CAR simultaneously there is a significant influence or contribution by 87%. The multiple regression equation that is formed is Y=13,971+11,717X1-1,248X2Keyword : ROA, ROE, CAR
Analisis Kinerja Penghimpunan Dana dalam Meningkatkan Penyaluran Kredit pada Bank Perkreditan Rakyat Supeno, Wangsit
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (525.523 KB) | DOI: 10.31294/moneter.v4i2.2336

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Abstract - Rural Bank (BPR) is a bank financial institution having intermediation function. Its main activity is to raise public funds and redistribute it in the form of credit to the community. Bank Perkreditan Rakyat in distributing credit must have a source of funds that can meet the operational needs, both for the purposes of lending, payment of liabilities to customers and other operations. The largest source of Rural Bank funds to date comes from public savings, in the form of time deposits and savings. The source of funds from this society is needed by Rural Bank in increasing the amount of credit distribution. With the increase in the number of loan disbursements, it can have an impact on the increase in the amount of income and profit. The results of research and data analysis sourced from the Financial Services Authority (OJK), from 2014 to June 2017 showed the performance of Rural Banks in fund raising and fund distribution in the form of credit is assessed to experience an ever-increasing growth, so Rural Banks can continue to improve cooperation degan customers and can increase public confidence. Deposit Guarantee Program from Deposit Insurance Agency (LPS) is very helpful to increase public and customer trust to Rural Banks. With the increasing availability of funds, the Peoples Credit Bank has the potential to increase lending to the community in a healthy way. Key word :Performance, Funds, Credit Bank Perkreditan Rakyat (BPR) adalah lembaga keuangan bank yang memiliki fungsi intermediasi. Kegiatan utamanya adalah menghimpun dana simpanan masyarakat dan menyalurkannya kembali dalam bentuk kredit kepada masyarakat. Bank Perkreditan Rakyat dalam menyalurkan kredit harus memiliki sumber dana yang dapat memenuhi kebutuhan operasional, baik untuk keperluan penyaluran kredit, pembayaran kewajiban kepada nasabah dan operasional lainnya. Sumber dana Bank Perkreditan Rakyat sampai saat ini yang terbesar berasal dari simpanan masyarakat, baik dalam bentuk deposito berjangka maupun tabungan. Sumber dana dari masyarakat ini sangat dibutuhkan Bank Perkreditan Rakyat dalam meningkatkan jumlah penyaluran kredit. Dengan meningkatnya jumlah penyaluran kredit, dapat berdampak pada meningkatnya jumlah pendapatan dan laba. Hasil penelitian dan analisis data yang bersumber dari Otoritas Jasa Keuangan (OJK), sejak tahun 2014 sampai dengan Juni 2017 menunjukkan kinerja Bank Perkreditan dalam penghimpunan dana dan penyaluran dana dalam bentuk kredit dinilai mengalami pertumbuhan yang terus meningkat, sehingga Bank Perkreditan Rakyat dapat terus meningkatkan kerjasama degan nasabah dan dapat meningkatkan kepercayaan masyarakat. Program penjaminan simpanan dari Lembaga Penjamin Simpanan (LPS) sangat membantu meningkatkan kepercayaan masyarakat dan nasabah kepada Bank perkreditan Rakyat. Dengan tersedianya dana yang terus meningkat, maka Bank Perkreditan Rakyat memiliki potensi yang menguntungkan untuk meningkatkan penyaluran kredit kepada masyarakat secara sehat.Kata Kunci : Kinerja, Dana, Kredit
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Terhadap Laba Rugi Pada PT Consistel Indonesia Jakarta Ratiyah, Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (194.144 KB) | DOI: 10.31294/moneter.v4i2.2371

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Abstract—State revenue is one of them derived from the tax sector. Taxes are a contribution from the people to the state coffers without direct reciprocal services used to finance government expenditures and the general public. Tax receipts of which are from Value Added Tax. Value Added Tax (PPN) has the second rank after Income Tax (PPh) in contributing revenue in the field of taxation. it is proper that Value Added Tax (PPN) get great attention from the Directorate General of Taxes in order to impose PPN (Value Added Tax) can be implemented effectively and efficiently. Value Added Tax is subject to activities related to the purchase or sale of Taxable Goods and / or Services subject to 10% of the sale price and / or purchase price. And The purpose of this study is to determine the effect of the application of Value Added Tax to income statement at PT Consistel Indonesia. While the type of data used by the author is quantitative data ie data in the form of financial statements, especially income statement and the amount of Value Added Tax. The sampling technique in this study used purposive sampling where in the determination of the sample based on the criteria specified by the researchers and then analyzed using simple linear regression. And the result of this research shows that Value Added Tax has influence to Profit Loss equal to 41,1% and the rest 58,9% influenced by other factors outside of independent variable which mean Value Added Tax (PPN) have influence not significant to Profit Loss at PT .Consustel IndonesiaKeywords:  Value Added Tax, Profit and LossAbstrak – Pendapatan negara salah satunya didapat dari sektor pajak. Pajak merupakan iuran dari rakyat ke kas negara tanpa adanya jasa timbal balik secara langsung yang digunakan untuk membiayai pengeluaran-pengeluaran pemerintah dan masyarakat umum. Penerimaan pajak salah satunya dari Pajak Pertambahan Nilai. Pajak Pertambahan Nilai (PPN) mempunyai urutan kedua setelah Pajak Penghasilan (PPh) dalam menyumbang penerimaan di bidang perpajakan. sudah selayaknya Pajak Pertambahan Nilai (PPN) mendapatkan perhatian yang besar dari Direktorat Jenderal Pajak agar pengenaan Pajak Pertambahan Nilai (PPN) dapat dilaksanakan secara efektif dan efisien. Pajak Pertambahan Nilai dikenakan atas aktivitas yang berkaitan dengan pembelian atau penjualan Barang Kena Pajak dan atau Jasa Kena Pajak sebesar 10% dari harga jual dan atau harga beli.  Dan Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan akuntansi Pajak Pertambahan Nilai terhadap laporan laba rugi pada PT Consistel Indonesia. Sedangkan Jenis data yang digunakan penulis adalah data kuantitatif yaitu data yang berupa laporan keuangan khususnya laporan laba rugi dan jumlah Pajak Pertambahan Nilai. Teknik pengambilan sampel pada penelitian ini  menggunakan purposive sampling dimana dalam penentuan sampel berdasarkan kriteria spesifikasi yang ditetapkan peneliti dan kemudian dianalisa menggunakan regresi linier sederhana. Dan hasil dari penelitian ini menunjukan bahwa Pajak Pertambahan Nilai mempunyai pengaruh terhadap Laba Rugi sebesar 41,1% dan sisanya 58,9% dipengaruhi oleh faktor-faktor lain diluar variabel bebas yang artinya Pajak Pertambahan Nilai mempunyai pengaruh yang tidak signifikan terhadap Laba Rugi pada PT.Consustel Indonesia.Kata Kunci: Pajak Pertambahan Nilai, Laba Rugi 
Insentif Pajak Dalam Membentuk Keputusan Investasi Putri, Wika Arsanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (96.564 KB) | DOI: 10.31294/moneter.v4i2.2445

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This literature review discusses the effectiveness of tax incentives in attracting investment. The author analyzes the theory of investment that says that tax incentives reduce the use of capital stock can increase investment. However, there are still doubts over tax incentive policies that can increase investment. This is due to other factors considered by investors in investing such as the ease of licensing, the size of the domestic market, international market access, infrastructure, social conditions and security, and the availability of human resources.
STRATEGI MEMBELI Public Offering Initial (IPO) Di PASAR MODAL PERDANA INDONESIA hendarsih, ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (186.674 KB) | DOI: 10.31294/moneter.v4i2.2379

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ABSTRACK        Capital markets play an important role for economic development as one source of external financing for business and investment vehicles for the community. In the capital market investors can invest by means of ownership of securities for the company. In general, people can buy or as an investor on shares offered by the company. Buying IPO shares should use a certain strategy. The research method used qualitative descriptive analysis in data collection techniques. Collecting data by collecting information contained in newspaper articles, books, or scientific papers on previous research. Initial Public Offering (IPO) is a stock offering in the primary market conducted by a company that wants to go public. Through the capital market, a company may sell its Initial Public Offering (IPO) Initial Public Offering (IPO) to the public in order to obtain funding sources for expansion activities or company operations. Being an investor or buying shares in the capital market is not enough to understand the mechanism of buying and selling securities transactions, both stocks and bonds and profit-loss invest. Especially as inestos IPO must know a certain strategy to avoid loss when after buying IPO. Key Word: STRATEGI, Public Offering Initial (IPO), Capital markets
Analisa Kinerja Keuangan Perusahaan Pendekatan Rasio Penentu di Bursa Efek Indonesia Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (118.896 KB) | DOI: 10.31294/moneter.v4i2.1987

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Penelitian dilakukan untuk menganalisis rasio keuangan Fixed Asset Turnover, Asset Turnover, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Risk Based Capital sehingga dapat ditemukan rasio penentu kinerja keuangan perusahaan asuransi lokal di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan jasa sektor asuransi yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan sektor Asuransi di Bursa Efek Indonesia tahun 2012-2016Diperoleh kesimpulan bahwa: Fixed asset turnover  tidak  berpengaruh yang signifikan antara fixed asset turnover  terhadap kinerja keuangan. Asset Turnover berpengaruh positif dan signifikan antara asset turnover  terhadap kinerja keuangan. Curent Ratio berpengaruh positif dan signifikan antara current ratio terhadap kinerja keuangan. Debt to Asset Ratio berpengaruh positif dan signifikan antara debt to asset ratio terhadap kinerja keuangan. Debt to equity ratio  mempunyai pengaruh yang tidak signifikan antara debt to equity ratio terhadap kinerja keuangan. Risk Based Capital berpengaruh positif dan signifikan antara risk based capital terhadap kinerja keuangan. Kata kunci: Fixed asset ratio, asset turnover, current ratio, debt to asset ratio, debt to equity ratio, risk based capital, return on equity.

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