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 5, No 2 (2018): Oktober 2018" : 10 Documents clear
Pengaruh Retribusi Daerah dan Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Terhadap PAD Kabupaten Bogor Suharyadi, Dedi; Martiwi, Rini; Karlina, Eulin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (148.718 KB) | DOI: 10.31294/moneter.v5i2.3498

Abstract

The implementation of regional autonomy makes each region has its own authority to regulate and manage all local government affairs as regulated by the Law. Thus, the region is also authorized to make local policies to create and improve peoples welfare. To be able to achieve this, the local revenue should also be able to support the needs of the region and even expected each year local revenue will always increase. As well as Bogor Regency is given the flexibility in exploring the potential revenue of the region as a manifestation of the principle of decentralization. Among the regional retributions and the wealth of the region are separated. The purpose of this study is to determine whether there is the influence of Regional Retributions and Regional Wealth Outcomes Separated to the Original Income either partially or simultaneously. The analytical method used is statistical analysis method using multiple linear regression with IBM SPSS Statistics 21 data assistive tool. Data used in this research are Realization of PAD of Bogor Regency 2011 to 2016. The result of this research shows that partial test shows that Levy does not have a significant effect to the original income of Bogor Regency. This is shown by t test where the significance value is greater than 0.05. As well as Local Levies, the Results of Management of Regional Wealth Is Separated also has no effect on the original income of Bogor regency. While testing simultaneously or collectively there is no effect of Local Retribution and Results Management of Regional Wealth Separated to Local Original Income. Based on the F test using the significance level of 5% or 0.05 can be seen that the value of significance 0.080 greater than 0.05 then it can be said there is no influence together between independent variables to the dependent variable. Keywords: Regional Retribution, Regional Wealth Outcomes Separated to the Original Income, Local Revenue
Perhitungan Harga Pokok Produksi Dengan Metode Harga Pokok Proses Pada PT. Persada Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (351.593 KB) | DOI: 10.31294/moneter.v5i2.4298

Abstract

Abstract-Process processing in manufacturing companies can be divided into two major groups namely the production process by order and mass production process. This study aims to calculate the cost of production using the cost of process method at PT.Persada. The research method used in this research, among others, Field Research is to obtain data by coming directly to the company. Field research is conducted by interviewing the companys head and part directly involved with the research topic. Literature study is to obtain data by means of literature studies obtained from books and journals to obtain theories related to research topics. Data analysis is after obtaining the data then performed data analysis by calculating unit ekulivalensi and report cost of goods production. Based on the above discussion it can be concluded as follows: PT. Persada uses the calculation of the cost of production is still simple. Because in the calculation of the cost of production using the rate of market price changes. Calculation of cost of goods manufactured by the cost method of the process as follows: Total production cost assembly department is Rp 39.700.000.Number of production costs of the department of settlement is Rp 46.900.000.Total production costs as a whole is Rp 85.600.000.Apabila PT Persada using the method the cost of the process in calculating the cost of production will result in greater profits. Keywords: Cost of Production, Cost of Process 
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode RGEC Pada PT Bank Negara Indonesia (Persero) Tbk Periode 2013-2017 Marginingsih, Ratnawaty
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (228.923 KB) | DOI: 10.31294/moneter.v5i2.4023

Abstract

Bank performance assessment based on the level of his health. Seen from the importance of health of a bank for the formation of a trust customers on a banking institutions, a few kind of rules that has been created by Bank Indonesia to assess the health level which commercial banks. An assessment of the health level which used the bank risk to solve social welfare  RGEC  based. That have been analyzed rating  factor is a factor Risk Profile,  GCG, Earning and Capital. Variables that were used to lower its NPL  and LDR which is to gauge Risk Factors profile, tighter self assessment to GCG, ROA  and  NIM to increase for measuring Earning factors and CAR  for measuring factors Capital. This research uses the method descriptive quantitative using data secondary and analysis the performance of PT Bank Negara Indonesia (Persero) Tbk, a period of the year 2013-2017. The results of the study suggests that PT Bank Negara Indonesia (Persero) Tbk  overall having results a good for the predicate bank healthy. Assessment risk factors profile having the rank of composite 2 and 3 the predicate good and quite good. Assessment GCG  having the rank of composite 2 with the predicate good. Assessment factors Earning having the rank of composite 1 at the predicate excellent. Assessment factors Capital having the rank of composite 1 at the predicate excellent.
Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Persero Di Bursa Efek Indonesia Rusiyati, Sri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (232.645 KB) | DOI: 10.31294/moneter.v5i2.4447

Abstract

This research was aims to determine the effect of financial ratios on profitability at state banks in the Indonesia Stock Exchange (IDX). The research period is taken for 5 years starting from 2013 to 2017. Data collection in this research uses secondary data in the form of data collecting from the annual bank financial statement published on the Indonesia Stock Exchange and by each state-owned bank. The sample consisted of 4 state-owned banks i.e. PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) and PT Bank Mandiri (Persero). The independent variables in this research is the financial ratio consisting of Net Interest Margin (NIM), Loan Deposit Ratio (LDR) and Operational Income to Operating Income (BOPO) which affect profitability, namely Return On Assets (ROA) as an independent variable, and the analysis has been done using multiple linear regression analysis. The result of this research shows that partially there is a positive and significant influence between NIM and LDR on ROA and there is a negative and significant influence between BOPO on ROA. Factors that affect on Profitability (ROA) can be explained by the independent variables of 98.2% caused by NIM, BOPO and LDR, while the remaining 1.8% is caused by other factors not included in this research such as inflation, monetary policy, exchange rate etc
Analisa Kecukupan Penerapan Pengawasan Internal Dengan Metode System Development Life Cycle PT. XYZ Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (194.199 KB) | DOI: 10.31294/moneter.v5i2.3903

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Abstract In order to improve the efficiency of operational activities and the quality of the Companys services to its customers, the Company is required to develop the Companys business strategy, among others, by utilizing the progress of Information Technology (IT). The development of these strategies further encourages new investments in IT used in transaction processing and information. The Companys reliability of managing IT determines success in generating a complete, accurate, current, complete, secure, consistent, timely and relevant information. As a growing company is required to develop other business strategies by utilizing information technology in providing services to its customers. Therefore PT XYZ Application SDLC (System Development Life Cicle) with SDLC resolution is System Development Life Cycle (SDLC), is a method of developing / designing computer-based application system that guide the steps to build the system. User Requirement, System Design, System Development, System Testing, User Acceptance Test, System Deployment, Post Implementation Review and Disposa System. Internal auditing is an independent party typically used within an organizational structure but can not be part of a team member who serves to provide input in confirmation of the adequacy of the control (advisory capacity). Based on the conclusion, the author uses several things to know 1) physical security performance against spreading room, 2) optimal performance of SDLC, 3) increasing understanding of dual custody password. It is expected to improve the quality control of the companys internal processes and protect the companys data. Keywords: Internal Control. System Development Life Cycle
Analisis Perbandingan Kinerja Keuangan PT Bank Mandiri Tbk dengan PT Bank Rakyat Indonesia Tbk Sumantri, Fazhar; Apriliani, Dwi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (262.25 KB) | DOI: 10.31294/moneter.v5i2.3898

Abstract

ABSTRACT - PT Bank Mandiri Tbk. with PT Bank Rakyat Indonesia Tbk. are the two banks that consistently hold the largest assets in Indonesia, for the community, especially the business people, of course these two banks are an attraction to invest their funds. Before entrusting the funds, it is important for the public to know which bank performs best before entrusting the funds. This study aims to compare the financial performance between PT Bank Mandiri Tbk. with PT Bank Rakyat Indonesia Tbk. the period of 2013-2017 measured in the financial ratios of LDR (X1), ROA (X2), ROE (X3), BOPO (X4), CAR (X5) and DER (X6) using One Way Anova test at the 5% or 0.05 significance level. The results of this study based on the value of each ratio, the financial performance of PT Bank Rakyat Indonesia Tbk. is superior to PT Bank Mandiri Tbk. if measured using ROA (X2), ROE (X3), CAR (X5), but PT Bank Rakyat Indonesia Tbk. has a higher risk in managing its operational expenses to its revenue and liquidity management because the credit value is greater than its liquidity value. Based on the One Way Anova test simultaneously in this study it can be concluded that there are significant financial performance differences between PT Bank Mandiri Tbk. with PT Bank Rakyat Indonesia Tbk., while based on One Way Anova test partially in this research can be concluded that ROA (X2) has difference of financial performance with significance value 0.009 <0.05.Keywords: Financial Ratios, Financial Performance Comparisons
Kontribusi Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Bogor Suleman, Dede
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (213.117 KB) | DOI: 10.31294/moneter.v5i2.3675

Abstract

one of the local taxes is the acquisition of land and building rights (BPHTB) which is a component of revenue in regional revenue. in this case usually the amount of its target acquisition has been calculated every year. but there could be a difference between the number of targets and receipts each year in because many factors here the authors compare the target and acceptance and ontribusinya to the regional income in bogor district 2012-2016. The effectiveness of this tax revenue is an assessment of the performance of the Department of Revenue (Dipenda) kabupateb Bogor. Tax revenue has been called effective if acceptance in accordance with the potential that has been determined BPHTB effectiveness in 2014 amounted to 131.72% and in 2015 of 114.46% decreased from 2014 and in 2016 of 124.60% increased from 2015. and can be concluded in 2014 is the year where the effectiveness of BPHTB is the largest in the number of percentage, but in terms of the largest revenue in 2016. BPTHB contribution to Local Revenue in 2014 amounted to 7.59%, while in 2015 at 6.05% and can be categorized in terms of percentage contribution has decreased but in terms of revenue increased from 2014. And in the year contribution of BPHTB 2016 amounted to 8.45% and can be said the largest since 2014 both in terms of percentage and in terms of revenue, but in 2016 PAD decreased revenue from the year 2015.
Analisis Pemungutan Dan Pemotongan Atas Pajak Penghasilan Final Dan Tidak Final Bendahara Pengeluaran Kementerian Riftiasari, Dinar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (228.298 KB) | DOI: 10.31294/moneter.v5i2.4163

Abstract

Tax is a contribution collected by the state from the central government and regional governments based on the Law, the cutting and collection of income tax for expenses derived from the State Budget by the treasurer of the Central Government and the Regions. The purpose of this study was to determine the procedure for the cutting and collection of income tax. Income tax (PPh) of Article 22 for the procurement of goods at the Ministry, income tax (PPh) of Article 23 for rent and other income in connection with the use of property, and income Tax (PPh) of Article 4 paragraph (2) for construction services. The analysis method used is descriptive method. The conclusion of the research on the purchase of goods with funds from state spending or shopping areas subject to Income Tax Article 22 amounting to 1.5% of the purchase price already have a taxpayer identification number (NPWP), Cutting of income tax article 23 for rent and other income in connection with the use of property amounting to 2% from total gross,  construction service can be charged income tax based on article 4 paragraph 2 which is final. The cutting and collection of income tax is in accordance with the provisions of taxation Income Tax Law number 36 Year 2008.  Keywords: income tax cuts and collection,  Income Tax Article 22, Income Tax Article 23, Income Tax Article 4 paragraph 2
Analisa Sistem Informasi Akuntansi Pembelian Bahan Baku Impor Pada Kawasan Berikat Widyastuti, Indria
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (436.716 KB) | DOI: 10.31294/moneter.v5i2.4495

Abstract

The aim of the government to establish Kawasan Berikat (KB) is to increase efficiency by bringing the supply of raw materials to the needs of the domestic industry in a timely manner, as well as the availability of promotional facilities to support its marketing, which in turn is expected to increase the competitiveness of export products in the global market.Companies especially those engaged in manufacturing in carrying out their business activities certainly need raw materials. To get the raw material, the company must get it from another party by making a transaction called purchase. Purchase transactions can be classified into two, namely local purchases and import purchases.The issuance of the Decree of the Director General of Customs and Excise No.431 / BC / 2001 which stipulates the imposition of VAT on capital goods and factory equipment that are directly related to PDKB activities originating from other Indonesian Customs Areas (DPIL).The solution to the problem: the imposition of VAT on the purchase of capital goods from other Indonesian Customs Areas (Domestic) in accordance with the provisions of article 2 paragraph (2) PP No. 33 of 1996 stated that "for the delivery of domestic taxable goods to bonded stockpiling sites facilities are given free of charge VAT & PPnBM.
Analisa Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Pada BPRD DKI Jakarta Hadi, Seno Sudarmono
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (537.775 KB) | DOI: 10.31294/moneter.v5i2.4535

Abstract

Badan Pajak dan Retribusi Daerah DKI Jakarta is an organization that performs its duties as a regional revenue manager in the collection of taxes and user charges in DKI Jakarta. Motor Vehicle Tax is a Regional Tax that contributes considerably in order to increase local original income. The purpose in this study is the analysis of the contribution of motor vehicle tax to the original revenue area at the DKI Jakarta Regional Tax and Retribution Agency. Data collection methods used are documentation studies, observation and interviews. The method of data analysis is a qualitative analysis, ie an analysis that is not based on statistical calculations that are quantitative (sum) and presented systematically. The result of the research shows that the percentage fluctuation of PKB contribution to PAD from year to year. PKB contribution to PAD in fiscal year 2012 amounted to 18.63% decreased in fiscal year 2013 by 1.48 points (17.15%). Then in fiscal year 2014 the contribution of PKB to PAD decreased again by 1.23 points (15.92%). However, in two years PKBs contribution to PAD has increased, in fiscal year 2015 the contribution of PKB to PAD has increased by 2.13 points (18.05%) and budget year 2016 PKB contribution to PAD has increased by 0.81 points (18, 86%). . Keywords: Motor Vehicle Tax, Local Tax, Local Original Income, Vehicle Tax Contributions 

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