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
EFEKTIVITAS RASIO PERPUTARAN PIUTANG DITINJAU DARI PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA PT. AMIRA Setio Lestiningsih, Amin
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v3i1.1047

Abstract

Companys main goal in running the operations of the company is to get the optimal profit. Profit optimal one of which can be done by credit sales, although one would incur losses due to the amount of accounts receivable bad debts. To overcome these problems, can be done by making effective system of internal control over accounts receivable so as to avoid embezzlement and waste of trade accounts receivable. PT AMIRA is a trading company that implemented a system of internal controls to trade accounts receivable. Based on the results of the discussion can be seen for 3 consecutive periods, in 2014 the company has implemented internal control over accounts receivable trade quite effectively that the companys turnover ratio of 50 times the average number of days of collection of receivables 7 days. When compared with two previous periods, the company has made improvements so that the percentage of bad debts can be minimized. Keywords: Internal Control System, Accounts Receivable Turnover Ratio, Total Average Day Collection of Accounts Receivable
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

Abstract

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
ANALISA TERHADAP UKM SEBAGAI KEKUATAN SISTEM EKONOMI KERAKYATAN DI INDONESIA sabil, sabil
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 (350.848 KB) | DOI: 10.31294/moneter.v1i2.948

Abstract

Economic development in Indonesia until now tends to be influenced by two kekutan world economic system is a system of economic liberalism and shittim Socialist. We all know that in Indonesia also has a populist economic system but a populist economic system has been defeated by the economic system libral who ruled almost all countries, whereas Indonesia has long been known for the economic system based on democracy that includes taking into account the culture of the Indonesian nation. Economic Democracy is taken from the values of the Indonesian nation, democratic economic system in force since 1998 then the government was determined to implement democratic economic system by issuing a decree No.IV MPR / MPR / 1999 on Guidelines which states that Indonesias economic system is a system of social economy. Welfare-oriented development and a wide range of discretion in favor of the interests of the people. peoples economy developed in an effort to further promote the community. In other words, the concept of peoples economy performed as a strategy to build more priority to the welfare of the community empowerment. peoples economy can be realized by restructuring the political institutions at district level. Thus the economic development of the peoples problems can not be separated from the political institutions in the District level. For it must create a political climate conducive to the economic development of the people. SMEs are the backbone is one of the activities berjalanya krakyatan economy in Indonesia, when the economic crisis hit Indonesia raksaksa firms experiencing fallout as well as many out of business, while SMEs exist at that time. Keyword : SMEs, Economic Democracy
KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA UNIT PELAYANAN PAJAK DAERAH CIPAYUNG JAKARTA TIMUR sabil, sabil
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 (871.824 KB) | DOI: 10.31294/moneter.v2i2.971

Abstract

Advertising Tax one tax that contribute to local revenues is quite influential. Local Tax is divided into two types, namely the Provincial Tax them; motor vehicle tax, a tax transfer tax, fuel tax and district tax including; hotel tax, restaurant tax, entertainment tax, street lighting tax, advertisement tax, property tax and urban, customs prolehan rights to land and buildings, taxes bird nest. The types of advertisement tax that became the object of taxation include: Advertising Billboard Megatron / Videotron / large electronic display (LED), reklamem fabrics, billboards attached, advertisement leaflets, walking billboard, advertisement air and billboards voice, advertisement films, billboards show, Taxes Billboards were the subject of tax is an individual or entity that uses billboards. In the Regional Regulation of advertisement tax bases Lease Value Advertising (NSR) can be determined is calculated based on the following matters; the cost of installation of billboards, the size of billboards maintenance costs, long installation of billboards, the strategic value of the location, the type of advertisement. Additionally advertisement tax revenues each year has increased, so give konrtibusi. Advertisement tax to increase local revenue, in the Regional Tax Services Unit Cipayung, advertisement tax contribution in 2012 was 4.1%, was 4.3% in 2013 and 2014 is 4 , 5% each year showed an increase and for the target and the realization, in 2012 exceeded the target is 48.8%, in 2013 exceeded 21.8%, but by 2014 the target is not reached only 77.6%. Some of which provide the contribution of which in 2012, was 6.7% hotel tax, restaurant tax Ran was 2.5%, 8.3% entertainment tax, water tax land tax 1.4 BPHTB 78.4%. Advertising Tax can be determined by the magnitude of the cost of billboard installation costs, maintenance costs billboards, old installation of billboards, the value of strategic location, and type of advertisement. Keywords: Advertising Tax, Local Revenue
Penerimaan Tarif Parkir Dampaknya Terhadap Net Income PT SPI Area Graha Rekso Jakarta muchtar, ellyta
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 (107.927 KB) | DOI: 10.31294/moneter.v4i1.1522

Abstract

Abstract. Revenue from the activity or activities of a company said revenue and earnings from the company related to the companys net profit. PT SPI is a company engaged in the service area management parkir.Purpose  this study to determine the revenue impact parking rates on net income of the company. The research data used is secondary data, the existing data on the income statement of PT SPI from the period 2011 to 2015. The research method used is quantitative descriptive data processing using SPSS data processing applications. The results showed that acceptance parking rates take effect or influence on the companys net income amounted to 97% (R square 0.97) with significant 0.002. 0.002 meaning <0,005. The regression equation established in the researh is Y = -0.709 + 1,014X + e . So that can concluded that this study has proven where the acceptance of the companys activities that have been carried out in the form of income parking rates have a relationship with the net profit or net income of the company. Keyword: Parking rate revenue , Net Income
EVALUASI TERHADAP PEMBAYARAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KPP PRATAMA JAKARTA TAMANSARI DUA Setio Lestiningsih, Amin; Winata Nur, Andira
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 (236.574 KB) | DOI: 10.31294/moneter.v1i1.851

Abstract

The main source to finance the construction of infrastructures in Indonesia comes from the oil and gas sector , non-oil sector as well as taxes . Tax lot of its kind and one of the taxes paid by the taxpayer to the tax office is a tax on land and buildings which have been regulated by the government issued Law no. 12 of 1994 . UN object is land and buildings . This study aims to determine whether KPP Pratama Jakarta Tamansari Dua reached the UN target of payments and receipts by comparing the realization of the targets . To achieve these objectives , the authors used three research methods include observation , interviews and literature study methods . KPP Pratama Jakarta Tamansari Dua covers an area of Glodok , Pinangsia , Krukut and Keagungan . Based on the discussion, it can be concluded that Beginning in 1994/1995 , the result of the central governments acceptance of the United Nations by 10 % is distributed to all district / city , 6.5 % distributed equally to all area districts / towns and 3.5 % given as an incentive to district / city plans to achieve acceptance. The total amount of payments to the United Nations STO Castle Two has increased from 2010 sebesarRp . 19,467,890,712 and in 2011 was Rp . 19,653,772,659 whereas in 2012 of Rp . 20,905,708,200 . With the highest number of admissions in the village SPPT greatness as much as 3,294 in 2012 and the highest number of UN payments on Pinangsia village of Rp. 10,092,121,588 in 2012 . To achieve the set targets , then the KPP should always conduct socialization and counseling in order to continue abiding taxpayers to pay their tax obligations . Another way by issuing Forced and criminal sanctions for a deterrent effect for taxpayers who did not pay his tax obligationsKey word: Law no. 12 of 1994, Payment, Acceptance, Tax on Land and Building
PENGARUH STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA PADA BANK BUMN PERSERO (2010-2015) Hartanti, Hartanti
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 (189.374 KB) | DOI: 10.31294/moneter.v3i2.1198

Abstract

The capital structure is very important for banking companies, for the management must make the right decision because if the companys capital structure that is bad can cause high capital costs for the company and affect the growth of corporate profits. This study aims to determine the effect of simultaneous and partial capital structure of the Bank BUMN Persero profit growth. As for the research object is owned state-owned bank is the National Bank of Indonesia, Bank Rakyat Indonesia, the State Savings Bank and Bank Mandiri. Data used in the form of financial statements Six years in a row 2010-2015 period ended December 31. The research method uses quantitative methods to the analysis model of multiple linear regression coefficient. Partial use simple regression analysis model, which became the independent variable is the DER (X1), CAR (X2) and the dependent variable profit growth (Y) doped with SPSS 20. The results of this study indicate that capital structure seen from DER ratio and CAR are silmutan effect of 14.5% and no significant effect on earnings growth of state-owned banks, while partially also did not significantly affect the growth of state-owned bank profits. Management must be able to manage its capital structure primarily of capital from debt to improve performance so that debts can be met and the banks should pay attention to capital adequacy that comes from all the banks assets that contain risks involved be financed from funds own capital of banks in addition to obtaining funds from sources - source outside the bank.  Keywords : Capital Structure, Income Growth
PERBAIKAN KUALITAS LAYANAN PERBANKAN MELALUI METODE SIX SIGMA Setyaningsih, Eka Dyah
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 (424.083 KB) | DOI: 10.31294/moneter.v2i1.962

Abstract

In the face of the people AEC 2015 Start It should fix that kita Economy Remain stable . The efforts made hearts is the World Bank About quality services should perform Repairs - Repair Services hearts shown to customers hearts for support the transaction. The author took the research object is quality service Consisting Of Physical Evidence, reliability, power with a response, we are talking about the assurance, empathy through the use of six sigma method with 23 Questions posed. Six sigma method is done to solve problems with the application of DMAIC (Define, Measure, Analyze, Improve, Control). Through DMAIC Step by Step -masing so until found the root of the problem which affects the findings Must End Its indeed improved. Should the results be improved Namely findings - findings are documented and disseminated quality improvement, Practices - Best Practices The success hearts improve standardized process and used as a standard work guidelines quality services. Based on the findings of the study it can be stated that the root of the problem are obtained in order for the steps  that must achieved Keywords : Banking , quality service , using six sigma method
ANALISIS PERBANDINGAN RASIO RETURN ON ASSETS PADA BANK BJB DAN BANK BUKOPIN Marwansyah, Sofyan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : AMK BSI Jakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (276.301 KB) | DOI: 10.31294/moneter.v3i1.1042

Abstract

The banks financial statements show the financial condition of banks overall. Based on the report can be calculated a number of financial ratios which is commonly used as the basis of assessment the health of banks and assessment of bank performance. Financial ratios that can be used as the analysis is profitability ratio. methods of data collection are observation, interviews and documentation. The data used is secondary data from the consolidated balance sheet, consolidated statements and reports asset quality of BJB bank and Bukopin Bank. The purpose of the research are  to determine homogeneity of variance and analyze differences in profitability ratio of BJB bank and Bukopin bank period 2010 to 2014 by using ratio analysis ROA, BOPO and NIM and data analysis techniques used homogeneity of variance test and independent samples t-test. The results showed that variance of ROA BJB bank and Bukopin bank have equal variances with calculated F value of 1,274 and P-value of 0,289 and thereis differences mean of the ROA significant with t value of 4,614> 2,306 Keywords : Financial ratio, Profitability ratio, ROA
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

Abstract

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

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