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 126 Documents
ANALISIS FAKTOR MAKRO YANG MEMPENGARUHI INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Zuniarti, Ida
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (234.102 KB) | DOI: 10.31294/moneter.v1i2.952

Abstract

The existence of capital markets have an important role for the economy of a country because the capital markets as a means for companies to obtain funds from investors (investors). These funds can be used for business development, expansion, increase working capital and others, in addition to the capital markets a means for people to invest in financial instruments such as stocks, bonds, mutual funds, and others. Thus, the public can put its own funds in accordance with the characteristics of the benefits and risks of each instrument. This study aims to determine whether macro factors such as inflation and interest rate of Bank Indonesia (SBI) affect Composite Stock Price Index at the Indonesian Stock Exchange, so that potential investors can take informed decision when going to invest in the stock market. The research data were used adalalah secondary data, the method of data collection methods of documentation, the method of data analysis using multiple linear regression analysis. The results showed that simultaneous partial and variable levels of inflation and SBI significant effect on the Indonesia Stock Exchange Composite Index for the period from December 2009 to July 2014. Keywords: IHSG, Inflation Rate and Interest Rate of Bank Indonesia
IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA) Hartanti, Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (623.221 KB) | DOI: 10.31294/moneter.v2i2.975

Abstract

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Floras work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities. Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax
ANALISA RASIO LAPORAN KEUANGAN UNTUK MENENTUKAN TINGKAT KESEHATAN BANK PADA KANTOR CABANG PEMBANTU BANK BCA Widyastuti, Indria; Frismadani, Endri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (236.674 KB) | DOI: 10.31294/moneter.v4i1.1904

Abstract

Penelitian yang dilakukan bertujuan untuk mengetahui tata cara perhitungan analisa laporan keuangan dan bagaimana melakukan analisa tingkat kesehatan Bank pada salah satu Kantor Cabang Pembantu (KCP) Bank BCA wilayah Karawang. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif yaitu penulis mengadakan penelitian langsung untuk mendapatkan informasi kemudian mengumpulkan data-data kuantitatif yang diperlukan untuk menghasilkan suatu kesimpulan. Setelah melakukan analisis dan pembahasan masalah, penulis mendapatkan kesimpulan bahwa tingkat kesehatan KCP Bank BCA tersebut secara keseluruhan tergolong sehat meskipun dari komponen LDR tergolong tidak sehat. Tingkat kesehatan bank ditinjau dari aspek risk profile, earnings, dan capital untuk periode tahun 2015 bisa dikategorikan sehat sehingga dinilai sangat mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya tercermin dari peringkat faktor-faktor penilaian antara lain profil risiko, rentabilitas, dan permodalan secara umum sangat baik. Sekalipun dikategorikan sehat, KCP Bank BCA tersebut perlu untuk memperhatikan aspek kredit yang mempengaruhi hasil perhitungan rasio LDR. Karena dari penelitian yang dilakukan, hasil perhitungan rasio menunjukan angka yang dikategorikan dalam peringkat komposit 5 atau tidak sehat
ANALISIS LAPORAN KEUANGAN TERHADAP EFEKTIFITAS PENILAIAN PERMOHONAN KREDIT PERBANKAN Setyaningsih, Eka Dyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (345.617 KB) | DOI: 10.31294/moneter.v1i1.942

Abstract

The bank must implement analyzing the financial statements which are owned by the company. The purpose of analyzing this is to look at what the effectiveness of the assessment of the credit application. The analysis of financial statements that will be made by the bank were assessed using Liquidity Ratio, Solvency Ratios and Profitability Ratios.Financial statement analysis techniques using liquidity ratios, solvency ratios and profitability ratios used by the bank to assess the financial condition of the company applying for credit. Analyzing these will describe the financial condition of the company which will be how much the effectiveness of the assessment of the credit application. This is done because the bank wants to know the rate of return of the company to the bank. Then the analysis is done by the bank before deciding on a loan application is accepted or rejectedThe data obtained through observation and documentation techniques. Analysis of the financial statements to obtain data as DEF and GHI berikunya company received credit for the analysis report perrmohonan keuanganya dlihat of liquidity, solvency and profitability showed a value above the average standard bank. JKL Company credit application is not accepted because it did not conform lower than standard bank Keywords : financial statements, the effectiveness of credit scoring
Analisis Dampak Kebijakan Loan To Deposit Ratio (Ldr) Terhadap Perubahan Tingkat Pengembalian Modal (Roe) winarno, slamet heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (148.912 KB) | DOI: 10.31294/moneter.v4i1.1394

Abstract

Measurement of health of a financial institution (bank) can be determined on several factors, including the level of liquidity and profitability. By knowing the liquidity and profitability, we can find out if a bank is still able to function as an institution intermediaris in meeting the funding needs for the community. In order to produce optimum gain level, naturally required optimal management of the funds between deposits and borrowed funds are reflected in the Loan to Deposit Ratio (LDR). Optimal management of the funds is expected to produce significant changes on the return obtained (profit) which looks at the value of Return On Equity (ROE). LDR is a measure of how much the banks ability to refinance withdrawals and ROE is a profitability performance comparison results net profit after tax with their own capital. This study aims to analyze the impact, influence and relationships of policy Loan to Deposit Ratio (LDR) to changes in return on equity (ROE) in PT Bank Tabungan Negara (Persero) Tbk . The data used are secondary data obtained through the analysis of financial statements for the period 2004-2013. The results showed Based on hypothesis testing using correlation that produce numbers -0.890. For the calculation of the coefficient of determination obtained a value of 0.792. ROE can be explained by this equation model at 79.2%, while the remaining 20.8% is influenced by other factors. While the results of the calculation of the amount of 75.716 constant regression equation and regression coefficient of X by -0.598
ANALISIS AKUNTANSI PENGHIMPUNAN DANA DENGAN PRINSIP WADIAH DAN MUDHARABAH DI PERBANKAN SYARIAH Widyastuti, Indria
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (280.784 KB) | DOI: 10.31294/moneter.v1i1.939

Abstract

According to the provisions in the legislation that allowed only bank to mobilize funds from the public directly. In the Islamic Bank of community fund raising done by Wadiah and Mudharabah principle names without distinguishing the product concerned . That must be considered is the Islamic principles in raising funds as strongly associated with the reward that will be given to the owner of the funds or investors . Whatever the name of the product if the collection of funds using the mudharabah principle , then the owner will get profit-sharing funds . Instead owner wadiah funds in principle not be rewarded unless Islamic banks provide in the form of bonuses at the discretion of the Islamic banks and not agreed in advance . In this study analyzed the principle used in the raising of funds by Islamic banks deposits and principles of wadiah and mudharabah principles and applications of each of these principles. Keywords : raising funds , wadiah, mudharabah, Islamic banks
PERBEDAAN SELISIH KURS JUAL BANK INDONESIA DENGAN KURS PAJAK UNTUK MENGHITUNG PPh PASAL 15 PADA PT. SAMUDERA JAYA Setio Lestiningsih, Amin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (581.507 KB) | DOI: 10.31294/moneter.v2i2.966

Abstract

Rental income ships as they arrive from foreign parties will be subject to income tax article 15 that are final and can not be credited at the end of the tax year and must be paid by PT. Samudera Jaya Income Tax Article 15 calculated at 1.2% of gross turnover. PT. Samudera Jaya receives rental income vessel in Indonesian Rupiah, while the charter agreements are valued in US dollar exchange rate differences that occur in the count. Recording transactions in the accounting for the lease of commercial vessels using the selling rate of Bank Indonesia at the time the transaction occurred, while in fiscal accounting of the transaction using the tax rate that is issued by the Ministry of Finance. Differences in recording transactions on rental boats fiscal accounting and commercial accounting will result in the emergence of foreign exchange accounts. This account by the company will be included in the income statement with the name of the account revenue or other damages. According to the tax laws of Indonesia that income or losses due to foreign exchange will be subject to final income tax are not included in taxable income makes the income tax imposed on income rent boats PT. Samudera Jaya has not increased. Keywords: Income Tax Article 15, Income Boat Rental
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.
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

Abstract

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 TERHADAP PERANAN DAN STRATEGI BANK INDONESIA SERTA PEMERINTAH DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI INDONESIA Indah Sari, Dian
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (224.55 KB) | DOI: 10.31294/moneter.v2i1.957

Abstract

Instability of  the financial system is very bad impact is the loss of public confidence and declining economic growth and community. Besides the cost of economic recovery particularly the financial sector is very large due to the crisis. While the recovery process also runs less in line with expectations. Therefore, the stability of the financial system must be maintained to ensure the public interest. Research methods used  is the method of content analysis by describing and analyzing the existing sources to record these data relate to each other the problem studied. Role of Bank Indonesia in maintaining the the stability of the financial system, among others maintain monetary stability, creating a healthy performance of financial institutions, organize and maintain smooth operation of payment systems, research and monitoring and financial system safety net. strategy of Bank Indonesia in maintaining the the stability of the financial system, among others coordination and cooperation, monitoring, crisis prevention and crisis management. There are three reasons for the importance of the stability of the financial system, namely: monetary stability can only be realized with the financial stability, a stable financial system will creating trust and supportive environment for depositors and investors, encourage efficient financial intermediation, encourage the operation of the market and improve the allocation of economic resources. Bank Indonesia and government has implemented its role and strategy in maintaining the stability of the financial system in Indonesia.  Keywords : Role, Strategy, Stability of Financial System

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