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 Kinerja Penghimpunan Dana dalam Meningkatkan Penyaluran Kredit pada Bank Perkreditan Rakyat Supeno, Wangsit
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 (525.523 KB) | DOI: 10.31294/moneter.v4i2.2336

Abstract

Abstract - Rural Bank (BPR) is a bank financial institution having intermediation function. Its main activity is to raise public funds and redistribute it in the form of credit to the community. Bank Perkreditan Rakyat in distributing credit must have a source of funds that can meet the operational needs, both for the purposes of lending, payment of liabilities to customers and other operations. The largest source of Rural Bank funds to date comes from public savings, in the form of time deposits and savings. The source of funds from this society is needed by Rural Bank in increasing the amount of credit distribution. With the increase in the number of loan disbursements, it can have an impact on the increase in the amount of income and profit. The results of research and data analysis sourced from the Financial Services Authority (OJK), from 2014 to June 2017 showed the performance of Rural Banks in fund raising and fund distribution in the form of credit is assessed to experience an ever-increasing growth, so Rural Banks can continue to improve cooperation degan customers and can increase public confidence. Deposit Guarantee Program from Deposit Insurance Agency (LPS) is very helpful to increase public and customer trust to Rural Banks. With the increasing availability of funds, the Peoples Credit Bank has the potential to increase lending to the community in a healthy way. Key word :Performance, Funds, Credit Bank Perkreditan Rakyat (BPR) adalah lembaga keuangan bank yang memiliki fungsi intermediasi. Kegiatan utamanya adalah menghimpun dana simpanan masyarakat dan menyalurkannya kembali dalam bentuk kredit kepada masyarakat. Bank Perkreditan Rakyat dalam menyalurkan kredit harus memiliki sumber dana yang dapat memenuhi kebutuhan operasional, baik untuk keperluan penyaluran kredit, pembayaran kewajiban kepada nasabah dan operasional lainnya. Sumber dana Bank Perkreditan Rakyat sampai saat ini yang terbesar berasal dari simpanan masyarakat, baik dalam bentuk deposito berjangka maupun tabungan. Sumber dana dari masyarakat ini sangat dibutuhkan Bank Perkreditan Rakyat dalam meningkatkan jumlah penyaluran kredit. Dengan meningkatnya jumlah penyaluran kredit, dapat berdampak pada meningkatnya jumlah pendapatan dan laba. Hasil penelitian dan analisis data yang bersumber dari Otoritas Jasa Keuangan (OJK), sejak tahun 2014 sampai dengan Juni 2017 menunjukkan kinerja Bank Perkreditan dalam penghimpunan dana dan penyaluran dana dalam bentuk kredit dinilai mengalami pertumbuhan yang terus meningkat, sehingga Bank Perkreditan Rakyat dapat terus meningkatkan kerjasama degan nasabah dan dapat meningkatkan kepercayaan masyarakat. Program penjaminan simpanan dari Lembaga Penjamin Simpanan (LPS) sangat membantu meningkatkan kepercayaan masyarakat dan nasabah kepada Bank perkreditan Rakyat. Dengan tersedianya dana yang terus meningkat, maka Bank Perkreditan Rakyat memiliki potensi yang menguntungkan untuk meningkatkan penyaluran kredit kepada masyarakat secara sehat.Kata Kunci : Kinerja, Dana, Kredit
ANALISIS PENERAPAN PRINSIP “5C” TERHADAP AKURASI ANALISA KREDIT PADA PT. FIRST INDO AMERICAN LEASING Marwansyah, Sofyan
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 (492.509 KB) | DOI: 10.31294/moneter.v1i2.949

Abstract

The company is one of the economic actors. Leasing or lease is a financial company whose activities provide financing facilities. Definition of the lease based on the Ministry of Finance No.1969 / KMK.01 / 1999 Article 1, the rent-to-business (leasing) is a financing activity in the form of supply of capital goods either lease with the option-business (finance lease) or rental -guna-effort without the option (operating lease) for use by the lessee for a certain period based on periodic payments. nonperforming loans originated from the accuracy of credit analysts conduct analysis on prospective customers, the tighter the analysts to analyze the problem loans will not occur or be minor. In this study the authors will discuss the principles of Applied 5c to the accuracy of the analysis of PT First Indo American Leasing by distributing questionnaires to 30 credit analysts, the results of that discussion dipeoleh There is a strong and direct relationship between the application of the principle of 5c on the accuracy of analysis, where the better implementation 5C principle it will better the accuracy of the analysis of the provision of credit, the amount of analysis accuracy is affected by the application of the principle of 5C in your analysis process credit of 72.10% remaining 27.9% is influenced by other factors and the regression equation Y = 0.480 + 0.919 x is the regression equation significant. Keywords : accuracy analysis, principle 5 C,
ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSETS PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK Marwansyah, Sofyan
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 (752.565 KB) | DOI: 10.31294/moneter.v2i2.972

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Earnings or profitability of the business and is used to measure the level of business efficiency and profitability achieved by bank.Untuk maintain a decent level of profitability, the bank must earn to cover the costs and the bank must strive constantly maintain a certain level of income by taking into account risk factors dihadapi.metode research used in the preparation of this thesis is the observation method is to do a street vendor in the State Savings Bank (Persero) Tbk, study the documentation that is by collecting several topics related to the study of books, internet sites, as well as collect data annual basis through the period 2003-2013 financial statements of the bank in the form of balance sheet and profit / loss have been published and simple linear regression analysis method through IBM SPSS Statistics software 21.Tujuan of this research was to determine the relationship, influence, and the regression equation formed from Operating Expenses and Operating Income (ROA) on Return On Assets (ROA) .From the results of analysis showed that the ROA has a weak relationship and not the direction of the ROA amounted to -0.039, and ROA have a significant effect on ROA of 47.7% while the remaining 52.3% is influenced by other factors. The regression equation that can be formed is y = 4,793-0,039x. Keywords: Operating Costs and Operating Income (BOPO), Return on Assets (ROA)
Analisa Rasio Likuiditas Laporan Keuangan Pada Adira Dinamika Multi Finance Tbk Sari, Dian Indah
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 (144.271 KB) | DOI: 10.31294/moneter.v4i1.1537

Abstract

The purpose of this study was to determine and identify the liquidity ratios that affect ability Adira Dinamika Multi Finance Tbk to meet the financial obligations associated with parties outside the company or creditors. In this study, the authors use three different types of data collection methods, namely the literature study (library research), non observation of behavior in the form of observational methods of financial statements issued by Adira Dinamika Multi Finance Tbk during the period 2014 and 2015 and the methods of deduction. Based on the calculation above it can be concluded as follows: Current Ratio or Current Ratio  in 2015 increased by 2% from 2014. Quick Ratio or Acid Test Ratio in 2015 increased by 2% compared to the quick ratio in 2014. Cash ratio or Cash ratio  in 2015 increased by 0.85 times compared to 2014.  Cash  Turn Over  or ratio Cash Turn Over 2015 increased by 1.15 times compared to 2014. Benefits from the calculation of the liquidity ratio for Adira Dinamika Multi Finance Tbk, as a tool planning ahead, especially with regard to cash planning and debt as well as a trigger for the management to improve their performance.Keywords : Ratio Analysis, Financial Statements, Liquidity
ANALISIS PENILAIAN KEPUTUSAN INVESTASI MENGGUNAKAN METODE NET PRESENT VALUE Winarno, Slamet Heri
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 (308.398 KB) | DOI: 10.31294/moneter.v1i1.852

Abstract

Investment for most companies is the development of the activity as a business is run. Investment capital investment not only alone, but also on other matters relating to the use of funds, such as the purchase of assets, asset replacement and others. Management of the investment must be done carefully which of course will produce optimal returns. For measurements that need to be done on assessing the viability of an investment. This paper attempts to provide an overview of the use of methods that are commonly used in assessing an investment. Through a comparison between several methods such as average rate of return, payback period, internal rate of return, profitability index, and Net Present Value (NPV), the results showed that the NPV method can be regarded as a more representative method to generate the feasibility and optimization of the investment.Keywords: Assessment, Investment, Net Present Value
ANALISIS PERUBAHAN HARGA SAHAM DENGAN MENGGUNAKAN GRAFIK CANDLESTICK Hendarsih, Ida
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 (720.157 KB) | DOI: 10.31294/moneter.v3i2.1199

Abstract

This time the investment has been a staple for most people. There are many reasons that make the investment becomes liberated part of the community. Investment serve as an increase in the value of wealth and investment as a guarantor of future uncertainty. There are several capital market investment products offered by the Indonesia Stock Exchange in Indonesia consists of; stocks, bonds, derivatives, mutual funds, shariah and services around historical data and information IDX Indonesia capital market. In order to menganalisisa value invstasi it must know the tools to analyze price movements on capital markets, one of them using a candlestick chart. Candlestick charts will facilitate assessing the movement of securities. By using a set of technical analysis tools candlestick today the stock market participants can maximize revenue at a level of risk that can be calculated. Many traders consider candlestick charts easier to interpret visually than traditional bar charts. Because candlestick dominant use of colors, it is easy to read the movement of shares and candlestick has four parts (OPEN, HIGH, LOW, CLOSE) in the presence of a body chart. This assessment of the size of the body, long legs or shadow in candlestick. it is easier to see if the stock market goes up or down, how far the rise or decline. In analyzing the stock technically candlestick can be viewed from the perspective of the average price, the lowest price and the highest at a time and price targets. Keyword : Value of Shares, Candlestick Charts
ANALISIS KINERJA KEUANGAN PADA PT. PRUDENTIAL LIFE ASSURANCE PERIODE 2009-2013 Zuniarti, Ida
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 (241.223 KB) | DOI: 10.31294/moneter.v2i1.963

Abstract

Measurement of financial performance of a company is very important, because by knowing its financial performance can be used to assess the success and know the strengths and weaknesses of the company concerned. Information about the financial performance of a company is the information needed by investors, bankers, and creditors that will be used as the basis for making investment decisions and credit. This study aims to determine the financial performance of PT Prudential Life Assurance 2009-2013. The data used are secondary data published financial statements of the balance sheet and income statement obtained by web PT Prudential Life Assurance at www.prudential.co.id. The financial performance of PT Prudential Life Assurance measured using financial ratio is the ratio Return On Equity (ROE), Return On Investment (ROI) and Return on Assets (ROA). Results of studies using financial ratio analysis shows that the financial performance of PT Prudential Life Assurance 2009-2013 period largely decreased. ROA 2009 amounted to 96.49%, in 2010 amounted to 71.62%, in 2011 was 61.20%, in 2012 of 49.10%, and in 2013 amounted to 43.29%. Value ROI 2009 amounted to 9.87%, in 2010 amounted to 9.89%, in 2011 at 12:04%, in 2012 amounted to 8.67%, and in 2013 amounted to 7.71%. ROA 2009 at 9.30%, in 2010 amounted to 9.31%, in 2011 at 8.57%, in 2012 by 6.46%, and by 2013 at 5.11%.  Keywords: Financial Performance, ROE, ROI and ROA
ANALISA PENERAPAN CONTROL SELF ASSESSMENT SEBAGAI APLIKASI PENGENDALIAN INTERN PADA PT. ABC INSURANCE Martias, Andi
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 (322.507 KB) | DOI: 10.31294/moneter.v3i1.1041

Abstract

In order to meet the needs of the development of the internal auditing profession, one of the efforts is to hold the Control Self Assessment (CSA) to any existing processes in the unit. the unit in good company branch or head office. CSA is carried out for business purposes in a wider scale include profit maximization, repair the product or process, etc. Errors arising from the implementation could be negligence of the PIC related but also due to a lack of oversight double of the relevant parties. When the process is carried out a re-examination has been carried out, the error that occurred can be detected early and can be done endorsement or changes on the same day. This simple analysis using the percentage comparison between the results of the audit report to the regional level of risk that exist and conformity with CSA used to view the Internal Control Applications With the Approach CSA. Description and analysis that has been discussed previously, it can be concluded as follows : 1. Can be applied and useful to identify the risks that have been or will happen, 2. Internal auditors as fasiliasator very helpful in the process of applying. 3. Errors above apart due to negligence of the PIC related but also due to a lack of oversight double of the relevant parties. 4. Spread and the large number of control causing no bias control allows all tested by internal and  external audits, thereby Control Self Assessmen into the solution. keywords: Internal auditing, Control self assessment, Dual control  
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Terhadap Laba Rugi Pada PT Consistel Indonesia Jakarta Ratiyah, Ratiyah
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 (194.144 KB) | DOI: 10.31294/moneter.v4i2.2371

Abstract

Abstract—State revenue is one of them derived from the tax sector. Taxes are a contribution from the people to the state coffers without direct reciprocal services used to finance government expenditures and the general public. Tax receipts of which are from Value Added Tax. Value Added Tax (PPN) has the second rank after Income Tax (PPh) in contributing revenue in the field of taxation. it is proper that Value Added Tax (PPN) get great attention from the Directorate General of Taxes in order to impose PPN (Value Added Tax) can be implemented effectively and efficiently. Value Added Tax is subject to activities related to the purchase or sale of Taxable Goods and / or Services subject to 10% of the sale price and / or purchase price. And The purpose of this study is to determine the effect of the application of Value Added Tax to income statement at PT Consistel Indonesia. While the type of data used by the author is quantitative data ie data in the form of financial statements, especially income statement and the amount of Value Added Tax. The sampling technique in this study used purposive sampling where in the determination of the sample based on the criteria specified by the researchers and then analyzed using simple linear regression. And the result of this research shows that Value Added Tax has influence to Profit Loss equal to 41,1% and the rest 58,9% influenced by other factors outside of independent variable which mean Value Added Tax (PPN) have influence not significant to Profit Loss at PT .Consustel IndonesiaKeywords:  Value Added Tax, Profit and LossAbstrak – Pendapatan negara salah satunya didapat dari sektor pajak. Pajak merupakan iuran dari rakyat ke kas negara tanpa adanya jasa timbal balik secara langsung yang digunakan untuk membiayai pengeluaran-pengeluaran pemerintah dan masyarakat umum. Penerimaan pajak salah satunya dari Pajak Pertambahan Nilai. Pajak Pertambahan Nilai (PPN) mempunyai urutan kedua setelah Pajak Penghasilan (PPh) dalam menyumbang penerimaan di bidang perpajakan. sudah selayaknya Pajak Pertambahan Nilai (PPN) mendapatkan perhatian yang besar dari Direktorat Jenderal Pajak agar pengenaan Pajak Pertambahan Nilai (PPN) dapat dilaksanakan secara efektif dan efisien. Pajak Pertambahan Nilai dikenakan atas aktivitas yang berkaitan dengan pembelian atau penjualan Barang Kena Pajak dan atau Jasa Kena Pajak sebesar 10% dari harga jual dan atau harga beli.  Dan Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan akuntansi Pajak Pertambahan Nilai terhadap laporan laba rugi pada PT Consistel Indonesia. Sedangkan Jenis data yang digunakan penulis adalah data kuantitatif yaitu data yang berupa laporan keuangan khususnya laporan laba rugi dan jumlah Pajak Pertambahan Nilai. Teknik pengambilan sampel pada penelitian ini  menggunakan purposive sampling dimana dalam penentuan sampel berdasarkan kriteria spesifikasi yang ditetapkan peneliti dan kemudian dianalisa menggunakan regresi linier sederhana. Dan hasil dari penelitian ini menunjukan bahwa Pajak Pertambahan Nilai mempunyai pengaruh terhadap Laba Rugi sebesar 41,1% dan sisanya 58,9% dipengaruhi oleh faktor-faktor lain diluar variabel bebas yang artinya Pajak Pertambahan Nilai mempunyai pengaruh yang tidak signifikan terhadap Laba Rugi pada PT.Consustel Indonesia.Kata Kunci: Pajak Pertambahan Nilai, Laba Rugi 
ANALISA CASH RATIO DAN CURRENT RATIO MENURUT PERATURAN MENTERI USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA Setio Lestiningsih, Amin
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 (304.397 KB) | DOI: 10.31294/moneter.v2i1.954

Abstract

LKMS is a financial institution that focuses on financing where the practice of usury is eliminated and the financial management and sharia-based operational. Financial statement analysis technique used is the analysis of liquidity. The ratio of liquidity analysis obtained, then be compared with existing scores in Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number : 20/Per/M.KUKM/XI/2008 dated 14 November 2008. Methods used in the form of descriptive methods qualitative. Cash Ratio Discussion Results obtained in 2011 and 2012 by 112 % and 116 % where the ratio of the two numbers indicate the criteria of less healthy because in between 100 % to 125 %, so that the position of the cash ratio becomes illiquid. Then in 2013 showed the ratio is 132 % healthy enough, which is located in the ratio between 125 % to 150 % so that the position of the cash ratio becomes liquid. CR in 2011, 2012 and 2013 amounted to 875 %, 503 %, 855 %, where the three ratios were above the standard ratio determined by the Ministry of Cooperatives and SMEs RI that is more than 175 % then it is highly illiquid in debt smooth. Based on the results of these discussions, the authors provide suggestions to improve the cash to increase revenue outside of savings. Keywords: Cash Ratio, Current Ratio, Micro Islamic Financial Institutions

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