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 15 Documents
Search results for , issue " Vol 5, No 1 (2018): April 2018" : 15 Documents clear
Pengaruh Motivasi, Kompetensi, dan Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Geotech Sistem Indonesia Lestari, nurlaela Eva Puji
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (220.742 KB) | DOI: 10.31294/moneter.v5i1.3456

Abstract

Kinerja karyawan di ukur dengan terpenuhinnya target, maka karyawan dituntut untuk dapat memperlihatkan kinerja yang baik, peningkatan kinerja karyawan ini memerlukan beberapa hal seperti motivasi yang tinggi, kompetensi yang memadai, kepemimpinan yang baik, dan lingkungan kerja yang mndukung karyawan untuk meningkatkan kinerjanya. Pengolahan data dalam penulisan penelitian ini menggunakan SPSS versi 17.0. Metode Penelitian dalam penelitian ini adalah menggunakan metode regresi linear berganda dengan data yang diolah adalah Motivasi (X1), Kompetensi (X2), Kepemimpinan (X3), Kinerja (X4) dan Kinerja (Y). Data atau informasi yang diperoleh melalui penyebaran kuesioner di PT. Geotech Sistem Indonesia. Dari 30 kuesioner yang disebar, kuesioner yang dapat diolah sebanyak 30 kuesioner atau sebanyak 100%. Hasil penelitian menunjukkan bahwa Koefisien Determinasi bahwa dari semua variabel independen Motivasi (X1), Kompetensi (X2), Kepemimpinan (X3) dan Kinerja (X4) memiliki kemampuan untuk menjelaskan variasi dari variabel dependen Kinerja (Y) sebesar 0,776 atau 77,6% sedangkan sisanya 0,224 atau 22,4% dijelaskan oleh variabel-variabel lain yang tidak diteliti pada penelitian ini. Terdapat pengaruh variabel independen Motivasi (X1) Kompetensi (X2) dan Kepemimpinan (X3) serta Kinerja (X4) secara simultan signifikan mempengaruhi variabel dependen yaitu Kinerja (Y).
PENGARUH PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA CENGKARENG Hadi, seno sudarmono; Bindura, Riovaldy Thewil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (251.944 KB) | DOI: 10.31294/moneter.v5i1.3244

Abstract

The role of taxes for the state is very important considering one of the sources of state cash receipts. The governments policy to increase state¬¬¬ revenues through the tax is the implementation of tax amnesty. The method used to examine the influence of tax amnesty on tax revenue at KPP Pratama Jakarta Cengkareng are observation, interview, and literature study with quantitative analysis that was analysis method using statistical analysis, with tax amnesty’s revenue as independent variable (X ) And tax revenue as the dependent variable (Y). The result showed that the correlation value was 0.791 with the probability of 0.011 which means the independent and the dependent variable has a strong and significant relationship. While the contribution of tax amnesty revenue on tax revenue in accordance with the determination test is 0.626 or 62.6%. Result of t test also show tcount 3,422 and ttabel 2,364 which mean X variable influence to Y variable significantly. The result of the regression is Y = 238.347 + 0.980 X, the constant a = 238.347 can be interpreted if tax amnesty revenue (X) is zero (0), then the tax revenue (Y) is 238.347. The value of coefficient b = 0.980 can be interpreted if every increase of tax amnesty acceptance (X) is one (1), then the level of tax revenue (Y) will increase 0,980.
ANALISIS PENGARUH FAKTOR BAURAN PEMASARAN JASA TERHADAP KEPUASAN NASABAH (Studi Kasus BNI Syariah Kantor Cabang Cinere) Bisri, Bisri; setianingrum, Herlin widasiwi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (326.361 KB) | DOI: 10.31294/moneter.v5i1.3384

Abstract

This study aims to analyze the influence of marketing mix (Product, Price / Interest, Promotion, Place, Person / Officer bank, Physical Facility, and Service process) simultaneously and partially to customer satisfaction. Sampling method is using convenience sampling method. The data analyzing by multiple regression method. The results is the marketing mix influence simultaneously to customer satisfaction. Marketing mix partially effect on Customer satisfaction is only influenced by promotion variable and service process variable with t value 2,514> t table 1,984 and service process variable obtained t arithmetic 2,331> t table 1,984. Keywords: Marketing mix, costumer satisfaction and multiple regression Keywords: Marketing mix, multiple regression and customer satisfaction.
Pro - Kontra Kebijakan Tax Amnesty terhadap Kepatuhan Wajib Pajak di Indonesia Siregar, Noya Yukari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (46.401 KB) | DOI: 10.31294/moneter.v5i1.2433

Abstract

Tax amnesty program in Indonesia is expected to increase the number of Taxpayers, then revenue from the tax increasing. However, the application of tax amnesty in Indonesia still raises the pros and cons. Tax amnesty program is not the first time applied in Indonesia, in previous years the implemented of tax amnesty program is considered failed because of lack of information disclosure so that taxpayers are reluctant to report assets owned. If the tax amnesty program is still applied in Indonesia, it is expected to not only remove taxpayers right to tax but also increase taxpayer compliance in paying its obligation, so that it can increase tax revenue in the future. This research is done by literature study, and then analyzed by referring to the constitution, mass media, electronic media, etc. and also supported by library study related to tax amnesty.
Pemanfaatan Perangkat Lunak Akuntansi untuk Menghasilkan Laporan Keuangan pada PT. PNM ULaMM PTPM Pontianak Sarwani, Sarwani; Syamsiah, Nurfia Oktaviani; Dina, Fara
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1871.059 KB) | DOI: 10.31294/moneter.v5i1.3611

Abstract

Long time-consuming reporting is an issue that always arises on conventional transaction data processing. Especially in accounting systems that have output more than one type of report. In addition, the pressure of work often makes an accountant become less concentration that can lead to mistakes in journalizing, posting to create reports. For that done a qualitative research with case study method of financial data at PT. PNM ULaMM PTPM Pontianak with the aim to verify the reliability of an accounting software with the advantage of time efficiency. The results can be seen that accounting software (Accounting Information System) is able to process data transactions quickly, precisely and accurately and generate relevant reports. Key Word: Accounting Information System, Zahir Accounting, PT. PNM
ANALISIS PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE XIAOMI REDMI 3S Sunarto, Sunarto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (270.783 KB) | DOI: 10.31294/moneter.v5i1.2985

Abstract

Abstract- Consumers are the important element in consumer behavior, then in an attempt to market a product, a sales manager should analyze, study, and understand the consumer behavior of prospective consumer,then it will take  point of view of consumer is obtained and it can reevaluate and respond the needs rapidly. Therefore, consumer needs which underlie consumer behavior should be understand completely. The purpose of this research is to find out the influence of consumer behaviors which consist of cultural, social, personal, and psychological both simultaneously and partially to the consumer behavior in purchasing handphone Xiaomi Redmi 3S. The populations are 100 consumers who purchase handphone Xiaomi Redmi 3S on Jalan Bintara Raya, Bekasi. The analysis technique is using the multiple regression analysis.The result of simulataneous examination show that cultural, social, personal and psychological factors have significant influence to the consumer decision in purchasing handphone Xiaomi Redmi 3S with the enormity of influence is 81,4 % which reflects the relationship among these variables to the consumer decision in purchasing handphone Xiaomi Redmi 3S is firm. Where as the result of partial examination shows that all variables which are selected as research model each of them has positive and significant influence to the consumer decision in purchasing handphone Xiaomi Redmi 3S. Keywords: Consumer Behavior, Purchasing Decision, Consumer Decision
AKUNTANSI PERHITUNGAN HARGA POKOK PENJUALAN DENGAN METODE PESANAN UNTUK MENENTUKAN HARGA JUAL Widyastuti, Indria
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (227.761 KB) | DOI: 10.31294/moneter.v5i1.3232

Abstract

Penelitian bertujuan untuk mengetahui pelaksanaan perhitungan harga pokok penjualan pada PT.Seoul Precision Metal dalam rangka menentukan harga jual berdasarkan pesanan. Metode penelitian yang digunakan adalah metode deskriptif berdasarkan data kuantitatif yaitu penulis mengadakan penelitian langsung untuk mendapatkan informasi kemudian mengumpulkan data-data yang sesuai dengan keadaan sebenarnya, menggambarkan hasil observasi dan menganalisa data-data yang diperoleh dari PT.Seoul Precision Metal. Setelah melakukan analisis dan pembahasan masalah, penulis mendapatkan kesimpulan bahwa perhitungan harga pokok penjualan untuk menentukan harga jual berdasarkan pesanan pada PT.Seoul Precision Metal sudah berjalan cukup baik.
Analisis Promosi Terhadap Tingkat Pelayanan Kasir Supermarket Ramayana Cikupa Tangerang Nurhadi, Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (120.402 KB) | DOI: 10.31294/moneter.v5i1.2364

Abstract

Strategi-strategi yang dilakukan ramayana adalah sebuah komitmen untuk mencukupi kebutuhan dikecamatan cikupa dalam wilayah kabupaten tangerang  walaupun kompetitor bersaing antara satu sama lain penulis berpendapat tangerag adalah daerah industri berbagai macam investasi terutama tekstil dan garmen bertebaran dari sektor home industri sampai level industri banyak ditemukan didaerah tangerang khususnya kabupaten tangerang tigaraksa. tindakan untuk memperhatikan keinginan pelanggan serta fokus dalam menciptakan kepuasan konsumen. Atensi tersebut dapat diwujudkan dengan berbagai cara, mencermati karakter konsumen yang datang, memahami kepentingan dan kebutuhan pelanggan, serta mampu memberikan nasihat kepada pelanggan jika diperlukan.Penelitian ini menggunakan metode penelitian distribusi poison Populasi penelitian disebarkan sebanyak 160 secara acak sehingga yang valid secara statistik yaitu sebesar 8 kali pelayanan yang dilakukan oleh karyawan ramayana cikupa Tangerang.Probabilitas menunjukan kisaran 19,981 hal ini probabilitas dalam teori peluang konsumen terlayani dalam satu menit sebesar 19,981 atau 20% peluang terus berulang dalam pelayana dengan standar eror probabilitas  sebesar 145.9,probabilitas dalam estimas menunjukan kisaran  0,782 hal  ini berarti probabilitas untuk tidak seorang pun konsumen terlayani dalam satu menit adalah 0,782 atau kisaran 0,7%, dengan standar eror probabilitas sebesar 0,412, jika probabilitas > 0,05 maka Ho diterima Probabilitas < 0,05 maka Ho ditolak.  nilai signifikansi sebesar 0,907 > 0,05 maka Ha diterima  dari beberapa promosi dan pemasaran ada perbedaan, dengan nilai chi square adalah 3,057 dibandingan tabel chi square dengan σ -= 0,0 5% maka didapat tabel 11,070 dengan chi square hitung > chi square  tabel  11,070 > 3,057 maka Ho ditolak, jadi ada perbedaan yang nyata (signifikan) antara promosi, marketing dan pelayanan. Kata kunci : ritel, promosi, pelayanan, pemasaran, pelanggan
LANGKAH PENTING GENERASI MILLENNIAL MENUJU KEBEBASAN FINANSIAL MELALUI INVESTASI rudiwantoro, andreas
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (113.077 KB) | DOI: 10.31294/moneter.v5i1.2502

Abstract

Abstract - Millennial generation are the genera-tion who are acquainted enough with the development of information technology. These generations has some characteristics i.e. creative, confidence and connected. Therefore, having the development of information technology today, this generation makes it as their life-style.However, some risks may become a hindrance for this generation if they focus too much on the development of information technology itself. In addition, they will automatically become aware of an adequate financial management. Thus, it is very essential for this generation to invest at a very younger age. It is to help them prepare for the future of financial freedom.Mutual funds and stocks are products of financial industry which can be a choice to invest for a couple of reasons. First, both of the products do not need such big financial capital to start off. Second, this can easily be done online. Investment should indeed be run with discipline, as well as by using idle funds that are allocated from the total of monthly incomeKeywords:  Millennials Generation, Investment, Mutual  Funds  and Stocks. Abstrak – Generasi millenial adalah generasi yang cukup melek terhadap perkembangan teknologi info-rmasi. Generasi ini memiliki karakter creative, confidence dan connected. Kemajuan teknologi informasi menjadi gaya hidup mereka.Namun ada risiko yang menghadang bila generasi tersebut terlalu fokus terhadap perkembangan teknologi informasi, dan tidak memperdulikan mengenai pengelolaan keuangan yang memadai. Sangatlah perlu menyadarkan generasi millenial untuk berinvestasi sedini mungkin. Menyiapkan masa depan menuju kebebasan finansial. Reksadana dan saham adalah produk industri keuangan yang dapat dijadikan pilihan untuk berin-vestasi. Pertama karena ke dua produk tersebut tidak membutuhkan modal besar untuk memulainya. Kedua, Investasi reksadana dan saham, dapat dilakukan secara online. Investasi harus dijalankan secara berkelanjutan dengan mengunakan dana menganggur yang telah dialokasikan sebelumnya.Kata Kunci: Generasi Millenial, Investasi, Reksadana Dan Saham.
Analisis Depresiasi Aktiva Tetap Metode Garis Lurus dan Jumlah Angka Tahun PT Adira Dinamika Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (124.476 KB) | DOI: 10.31294/moneter.v5i1.2901

Abstract

Abstract - This study aim to analiyze the calculation of depreciation expenses using the straight line method and year number method at PT Adira Dinamika Multi Finance Tbk. This study uses three types ot data collection namely the study of literature namely obtaining data though literature sources, like a book which support the theoretical foundation of fixed asset and writing content. Non behavior observation namely obtaining data through observation of financial statements, published by Ardhi Karya (Persero) tbk during 2015. The conclution is that the  d expenses of fixed asset using the straight line method will give the same depreciation burden every year. 2) the calculation of depreciation expenses of fixed asset using year numbermethod will give depreciation burden decreased annualy.Keywords : Depreciation, Fixed Asset, Straight Line, Number of Years.

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