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Moneter : Jurnal Akuntansi dan Keuangan

moneter
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Published by Universitas Bina Sarana Informatika

ISSN : 23552700 EISSN : 25500139 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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.

Arjuna Subject : -

Articles 233 Documents

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PENGARUH PELAYANAN KOPERASI SIMPAN PINJAM DALAM MENINGKATKAN PRODUKTIVITAS USAHA KECIL PASAR BECEK DI KABUPATEN TIGARAKSA PROPINSI BANTEN Nurhadi Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

The economy is structured as a joint venture based on the principle of kinship. with the globalization launched by the government following the signing of free trade, the fate of any co-faced with anxiety onslaught of foreign products. Like a "willing umbrella before it rains", then the cooperative as the cornerstone of Indonesia's economy should continue to be develop in Teru consisten in order to meet ideals. Variables used include small business productivity variable (Y) service cooperatives (X1) savings and loans (X2) at the Tigaraksa.located at Tenjo Kingdom market tangerang warehouse, Banten. Tigaraksa 0.889 correlation of 0.889 means that there is influence between the services credit unions in improving the productivity of the small business market muddy in Banten province Tigaraksa district is strong enough and the direction (because the result is positive), the direction means that if the service is high, the savings and credit cooperatives improving the productivity of small businesses market in Banten province Tigaraksa district is also high. The correlation between the two variables are significant because significant numbers of 0.000 <0,05.cost number R Square (r2) of 0791 that number can be used to observe the effect of service of credit unions in improving the productivity of small businesses wet market in Banten province Tigaraksa district (determinant coefficient ). The figures are intentions that influence credit unions in the service of improving the productivity of small businesses wet market in Banten province Tigaraksa district is 99.23%and the rest is inffuence by other variable of 0,77% . Keyword: cooperative, service, credit

Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Profitabilitas slamet heri winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Abstract - This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2014 to 2016. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good. Keywords: Performance, Finance, Profitability

PENGARUH HARGA POKOK PRODUKSI TERHADAP PENETAPAN HARGA JUAL PADA CV MAJUJAYA Widi Winarso
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

This study aims to: 1). to know the development cost of production t-shirt CV.Maju Jaya. from years 2007-2011, 2). to determine the selling price of the product development t-shirts CV. Maju Jaya from years 2007-2011, 3). to determine how much influence the Cost of Production Against Selling Price Determination in CV. Maju Jaya. The method used in this research is descriptive method of analysis with a case quantitative, data collection technique through observation, interviews, documentation and literature containing data on the cost of product and selling price as well as other support during the period 2007-2011 which is based on the company. The variables were tested for the cost of product as the independent variable (X) and the selling price as the dependent varable (Y). Analyzer applied is simple regression test with measurenment scale of ratio. Then to find out how big and strong influence of one or more variables use correlation coefficients, and the coefficient of determination to find out the extent of the influence of the variable X to variable Y in the form of percentage. While the test is used to test the hypothesis of t, i.e., to determine the level of significance between the independent variable (X) the cost of goods production of the dependent variable (Y) is the selling price. The conclusions of this study, H0 is rejected, which means that the price accepted H1 staple production influence significantly to selling price. While the effect of the cost of production to the selling price by 99.8% and 0.04% are influenced by factors other than the cost of production, for example, the increase in non-production costs, marketing costs and others. So it can be concluded that the cost of production significantly influence the selling price which means that if the cost of production rises then the selling price will rise anyway Key Word : Cost of Goods Sold (COGS), Selling Price.

PENGARUH PINJAMAN TUNAI DALAM KAPASITAS PENAWARAN PRODUK JASA TERHADAP FLUKTUASI PERMINTAAN KREDIT PELAKU USAHA KECIL PT. PERMATA FINANCE CIKUPA Nurhadi, Nurhadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Credit is not foreign to the rapid economic growth higher in terms of supply and demand higher economic wheel rotates, the higher the economic fluctuations in macro it is a momentum shift melinium 2000 mega trends. banking act no. 10 of 1998 explains the "provision of funds or equivalent claims based on a lending agreement or contract between the bank and other parties who require the borrower to pay off the debt after a certain period with interest". this is one form of government to provide banking regulation in order to stimulate the economy in the services non-banking one permata finance tangerang. pt.permata finance at road attacking front image cikupa market highway tangerang district, banten population in this study is 15 questions and a sample of 30 respondents. regression equation y = 9.584 + 186 + 402 + e results of hypothesis testing f count = 2,845, compared with f tables at the level of 5% error is obtain value of f table = 2.042, so f count> f table (2,845> 2,042), then ho rejected and ha accepted, meaning that there is influence between effect of cash loans in the capacity of the product offering services to fluctuation in demand for loan small businesses pt. permata finance cikupa researchers assume that the cash loans with collateral BPKB if without the assistance of the loan funds to invest so affect people's behavior become consumptive and be productive without the protection of the financial services authority should be the regulation of bank indonesia partici fair to stabilize financial reputation in terms dimand and supply seen of monetary economics Keyword: credit, bpkb, micro economics, demand and supply

ANALISIS NPL DAN LDR TERHADAP ROA PADA PT BANK MANDIRI Tbk, PT BANK NASIONAL INDONESIA Tbk DAN PT BANK RAKYAT INDONESIA Tbk hartanti hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

The financial statements can be used to measure the financial performance of banks, financial statements can be calculated financial ratios that may be considered in making a decision. The objective of this study was to determine the relationship and influence simultaneously or partially NPL, LDR and ROA at three banks, namely PT Persero. Bank Mandiri Tbk, the National Bank and Bank Rakyat Indonesia Tbk Indonesia Tbk. The data used in the financial statements of the 1st quarter of 2011- the third quarter of 2015 before the bank obtained a loan from Bank of China. The research method using quantitative analysis method to analyze the relationship and the influence of dependent and independent variables either simultaneously or partially. As for the independent variable in this study NPL (X1), LDR (X2) and ROA Dependent Variable (Y). The data were processed using SPSS Version 20. In this study using multiple linear regression analysis. The results showed no significance relationship between the NPL (x1) and ROA (Y) and the relationship is weak and negative; no significance relationship between LDR (x2) and ROA (Y) and the relationship is weak and positive (unidirectional); NPL (x1), LDR (x2) together affect significantly the ROA (Y); Partially NPL (x1) negative effect on ROA (Y); While LDR (x2) has no effect on ROA (Y). should be further enhanced both in terms of its financial performance and LDRnya NPL and control over the invested assets that do not arise problem loans. Key words : NPL; LDR; ROA

ANALISIS PENETAPAN HARGA JUAL MENGGUNAKAN COST PLUS PRICING PADA CV. MIKITA COOKIES JAKARTA Dwiyatmoko Puji Widodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

The development of today's economy requires every business to be able to improve its competitiveness and expand market share. For that every company should be able to determine the selling price produksnya appropriately in accordance with the price of other similar products on the market. Method of setting the selling price is very varied, one of which is by using the method of Cost Plus Pricing. Cost Plus pricing method is a method of setting the selling price based on cost plus a certain increment (Mark Up) have been determined. In general, this analysis also provides information on determining the cost of products and the determination of full costing is based on the Mark Up with the desired return on investment. This study was conducted with the aim: to determine the cost of production with full costing method, determine the required magnitude Mark Up the Return On Investment by desired and determine the magnitude of the selling price set CV. Mikita Cookies to use Cost Plus Pricing. Data obtained by using techniques of documentation and observation. Analysis of the data using the formula for the cost of full costing of products, formula determination by Mark Up with the desired return on investment, and sales pricing formula using the Cost Plus Pricing. CV. Cookies Mikita is a company engaged in the manufacturing of cake. The results of the analysis as follows: (1). Mark Up The percentage in 2012 was 40% and in 2013 by 42%. (2) The amount of the selling price of the product CV. Mikita Cookies for 2012 is Rp.. 85 374 and for 2013 is Rp.. 82 312Keywords: Determination of Selling Price, Cost Plus Pricing, Mark Up, Return On Investment

PENGARUH BOPO TERHADAP ROA PADA BANK SYARIAH PERIODE 2011 S.D 2015 Ida Zuniarti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

Efficiency in doing business is an important thing. It will give the positive effect for a company, especially bank, by using efficiency. It is one of the key-success measurement in bank management. Concerning about efficiency in bank is the capability of bank management in controlling operational cost towards operational income. This is measured by using ratio of operational cost towards rational income; It is called BOPO.BOPO has an effect on bank performance. The lower BOPO ratio, the higher bank performance, vice versa. Bank management has to control operational cost so that the return stated can be achieved.The aim of this research is to know the effect of BOPO on ROA in Islamic bank in 2011-2015 period, case study in Bank Muamalat Indonesia. Data used is secondary data; those are finance report, especially balance sheet and report of profit and loss. They are downloaded from Bank Indonesia website. The result of research revealed that BOPO had significantly affected ROA in Bank Muamalat Indonesia in 2011 to 2015. With significancy 0.000, less than 0.05, t value counted -18,743. Determinant coefficient (r2) was 99,2%. It means that ROA 99,2%, was determined by BOPO, and the rest, 0,8%, was affected by other factors. Keywords : ROA, BOPO

ANALISA RASIO LIQUIDITAS TERHADAP PENILAIAN EFISIENSI MODAL KERJA PADA PT (Persero) KAWASAN BERIKAT NUSANTARA UNIT USAHA PELAYANAN LOGISTIK CAKUNG, JAKARTA UTARA sabil sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

To find out how much the relationship between liquidity ratios with efficiency in assessing the financial position in KBN Logistics Services Unit in completing its obligations, for it is then necessary to use a tool called liquidity ratio analysis. From the calculation of this ratio is expected to help managers to assess the efficiency of working capital used by the company in business. To be able to assess the efficiency of working capital, the authors need the data in the form of a score or standard working capital efficiency, in 2009 the company has a current ratio of 65%, in 2010 the company has a current ratio of 78%, in 2009 the Company had a cash ratio of 6.92 %, while in 2010 the Company had a cash ratio of 7.04%, in 2009 the company has a quick ratio of 63.81%, while in 2010 the company has a quick ratio of 86.91%,From the calculation and analysis of ratios that had I use almost all of the use of working capital Logistics Services Business Unit is not efficient, which means Logistics Services Business Unit has been unable to meet its short-term liabilities with a working capital held in this case because the working capital business unit of service overall logistics are managed by a central office, for logistics services business unit manages only partially working capital alone. Keywords : Liquidity Ratio , Efficient Working Capital

PENGELOLAAN PEMBIAYAAN KEUANGAN DAN PEMBERIAN KREDIT DALAM PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH DI INDONESIA Ratiyah Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

UKM currently a priority in the planning stages of development under the supervision of the Ministry of Industry and Trade, and the Ministry of Cooperatives and UKM considering most people more perperan in UKM compared to large businesses. Status of UKM is currently well placed to lift the economy of the people, especially in the era of the MEA, the independence of UKM expected to be achieved in the future so that the development of the people's economy is expected to increase people's income, employment opportunities, and prosperity of the society as a whole. Development of Micro, Small and Medium Enterprises (UMKM) are usually accompanied with capital requirements. In these conditions usually UKM can’t develop its business further, due to lack of funds. Hence the importance of capital lending institutions to play a role, as well as put through mentoring. Facilitate access to capital sources will solve the problem of the company's capital needs. The data used are secondary data from Bank Indonesia, BPS and the Ministry of Cooperatives and UKM in the form of monthly data for 2 years ie 2011 and 2012 (time series). Once the data is collected, the data were analyzed using multiple regression method with SPSS version 18.00. Simultaneously we can conclude cost factors such as inflation and interest rates negatively affect asset growth of UKM, while crediting positive effect of increasing the assets of UKM. While in general, these studies have significant influence 0:01, because Fsig value is 0.000, less than the real level. Keywords: Financing Finance, Credit, and Micro Small And Medium Enterprises

PERANAN PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN BOGOR JAWA BARAT sabil sabil
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Abstrak Pajak iklan merupakan salah satu bagian dari pendapatan asli, jurnal ini bertujuan untuk mengetahui besarnya kontribusi pajak iklan terhadap pendapatan asli, objek penelitian yang dilakukan di Kabupaten Bogor, metode penelitian ini menggunakan metode kualitatif, serta studi pustaka yang bersumber dari sejumlah literatur yang mencakup buku referensi yang bisa mendukung isi tulisan, maka sejumlah situs internet, data olahannya dari tahun 2011 sampai 2016, hasil yang diraih ada kontribusi terhadap tagihan iklan asli derah tapi Di bawah 1%, hanya di tahun 2011 yang mencapai 1% lebih, nilai uang bahwa pajak iklan selalu melebihi target yang di atas 100% rata-rata kecuali 2015 di bawah 100%. Pada 2011, target dibandingkan realisasi meningkat: target Rp.429.547.509, 2012 dibandingkan realisasi meningkat: Rp. 545.280.964, pada tahun 2013 target dibandingkan realisasi meningkat: Rp.497.536.478, pada tahun 2014 ditargetkan dibandingkan dengan realisasi kenaikan: target Rp.168.276.787,90, 2015 dibandingkan dengan realisasi target dibandingkan dengan realisasi Berkurang: Rp 1.199.622.317) Pada tahun 2016 target dibandingkan realisasi meningkat: Rp.2.985.371.706 Kata kunci: Pajak Periklanan, Pendapatan Asli Daerah

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Contact Name
Agus Junaidi

Contact Email
agus.asj@bsi.ac.id

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kartika.kkj@bsi.ac.id

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA