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 12 Documents
Search results for , issue " Vol 6, No 1 (2019): April 2019" : 12 Documents clear
Analisis faktor-faktor yang mempengaruhi Price Earnings Ratio (PER) perusahaan pertambangan di bursa efek indonesia siboro, sonny fransisco
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5208

Abstract

One of the fundamental analysis that usually used by investor and security analyze to value the stock price by Price Earnings Ratio (PER) approach. Price Earnings Ratio shows how much investor is willing to pay per rupiah of companies’ profit. These researches have as a purpose to examine influence factor of Dividend Payout Ratio (PER),  Return On Equity (ROA), Earnings Per Share (EPS), Leverage, Size to Price Earnings Ratio (PER).
PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR Suleman, Dede
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.4703

Abstract

one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69% 
MENGUKUR TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN NOMOR: 06/PER/DEP.6/IV/2016. (STUDI KASUS PADA KOPERASI ABDI SESAMA - PALEMBANG rudiwantoro, andreas
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5104

Abstract

Abstract –The aim of this research is to discover the health level of Saving Loan Cooperative Abdi Sesama in 2017. The research refer to cooperation financial statement 2017 only. The data analysis tehniques base on the Standard of  the Minister of Coopertive and Small, Medium Enterprises Republic of Indonesia number: 06/Per/Dep.6/IV/2016. The Data collection techniques used are documentation and interview. Techniques documentation in the form of cooperation financial statement  2017 and interviews are conducted to measure healhty level for management aspect. Primary data and secondary data used in this research.The results of this research show the condition of Saving Loan Cooperative Abdi Sesama is health  with grand total score 81,65.   Keywords: Health level, Saving and Loan Cooperative, Cooperation Financial StatementAbstrak – Tujuan dari penelirian ini adalah untuk mengetahui apakah Koperasi Simpan Pinjam Abdi Sesama tahun 2017 sehat. Penelitian ini hanya mengacu pada laporan keuangan koperasi tahun 2017. Teknik analisa data berdasarkan pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor: 06/Per/ Dep.6/IV/2016. Teknik penmgumpulan data dalam penelitian ini adalah dokumentasi dan wawancara. Teknik pengumpulan data dokumentasi berupa laporan keuangan koperasi 2017, dan wawancara digunakan untuk mengukur tingkat kesehatan pada aspek manajemen. Data primer dan data sekunder digunakan dalam penelitian ini.Hasil penelitian ini menunjukkan bawa tingkat kesehatan dari koperasi simpan pinjam Abdi Sesama dalam kondisi sehat dengan total skor keseluruhan 81,65.     Kata Kunci: Tingkat Kesehatan, Koperasi Simpan Pinjam, Laporan Keuangan Koperasi
ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN hadi saputro, seno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5407

Abstract

The company’s survival is influenced by many things, among others is profitability of the company. The company’s profitability is determined by various factors, one of which is an external factor. External factor are beyond the company’s difficult part is controlled by the company. Macroeconomic factor are the external factors of the company. This study was conducted to evaluate the effect of GDB, BI Rate, Inflation and the exchange rate on the profitability of mining companies. The population using a mining company in Indonesia stock exchange in 2014-2018. Methodology research as the sample used purposive sampling technique sampling with particular determination in order to obtain a representative sample according to the sample criteria that will be used. Detrmination of sampling techniques was obtained 34 mining companies. Data were analyzed using multiple regression method data panel random effect. The result obtained showed the BI Rate has a negative effect on the profitability of mining companies, namely when the BI Rate is low, the company’s ability to fund its investment will increase. Whereas GDB, Inflation and exchange rate does not affect the profitability of mining companies.
Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan PSAK Konvergensi IFRS Sari, Sarlina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.4642

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2010-2011. Manajemen laba diukur dengan discretionary accruals absolut menggunakan Modified Jones Model yang dikembangkan oleh Dechow, Sloan, dan Sweeney (1995). Jenis penelitian ini termasuk penelitian pengujian hipotesis.Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk ”50 top leadings in market capitalization” yang terdaftar di  BEI. Penelitian ini menggunakan metode sensus dan terdapat 10 perusahaan yang memenuhi kriteria populasi. Tipe data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Data dianalisis dengan cara membandingkan rata-rata nilai discretionary accruals periode sebelum dan sesudah penerapan PSAK konvergensi IFRS.Hasil penelitian ini menunjukkan bahwa manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI tahun 2010-2011.  Kata Kunci: Manajemen laba, discretionary accruals, PSAK konvergeni IFRS
Pengaruh Aplikasi Teknologi Gasifikasi Dan Penurunan Biaya Overhead Bahan Bakar Produksi Terhadap Kebijakan Harga Jual syafuddin, Syafuddin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5255

Abstract

Penelitian bertujuan mengukur pengaruh dari aplikasi teknologi gasifikasi dan efisiensi biaya bahan bakar produksi yang diperoleh dalam memengaruhi manajemen menurunkan harga jual produknya. Data yang digunakan adalah data sekunder yang diuji dengan regresi linear berganda. Dari hasil analisis, dapat diketahui bahwa Teknologi gasifikasi dan efisiensi overhead bahan bakar produksi yang diperoleh memiliki pengaruh sebesar 90%. Secara bersama-sama, hasil perhitungan kedua variabel independen juga signifikan dan yang lebih kecil dari standar probabilitas sehingga hipotesa null ditolak. Secara terpisah, masing masing variabel independen memiliki hasil yang berbeda yaitu untuk variabel aplikasi teknologi gasifikasi berpengaruh positif dan signifikan terhadap keputusan penurunan harga jual, Sementara variabel efisiensi overhead bahan bakar tidak memiliki pengaruh signifikan terhadap kebijakan penurunan harga jual.
ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG) murifal, Badar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.4790

Abstract

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax ,  Micro, Small and Medium Enterprises.
Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan Riftiasari, Dinar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5353

Abstract

The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004.   Keywords: Value Added Tax , Restitution, Tax Revenues
Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.4745

Abstract

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report
ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK Adawia, Popon Rabia; Azizah, Ayu; Rokhim, Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v6i1.5332

Abstract

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)

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