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"Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan"
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<![CDATA[Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Ultrajaya Milk Industry Tahun 2020-2022 ]]>
<![CDATA[Hilda Melia Faradila]]>;
<![CDATA[Andrik Gastri Widjatmiko]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.31
<![CDATA[In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.]]>
<![CDATA[Implementasi Etika Bisnis Islam Dalam Meningkatkan Kinerja Karyawan di Percetakan CV. Citra Medan ]]>
<![CDATA[Nurul Aflah Harahap]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.32
<![CDATA[The research aims to analyze the impact of implementing Islamic Business Ethics on enchancing employee perfomance at CV. Citra Medan Printing. The researcj methodology employed is descriptive qualitative research. Data ware gathered through the researcher’s field observations during an internship at the company and through interviews with the owner of CV. Citra Medan. The result of this studi demonstrate that the implementation of Islamic Business Ethics at CV. Citra Medan Printing has a positive impact on employee perfomance. Employees engaged in business practices aligned with islamic values tend to be more motivated, exhibit higher commitment levels and show improvements is productivity. This study provides recommendations for similar companies to consider implementing Islamic Business Ethics aas a strategy to boost employee perfomance and fortify the company’s image. Furthermore, this research contributes to a deeper understanding of how Islamic Business Ethics can be applied in the context of modern business.]]>
<![CDATA[Penerapan Online Sigle Submission (OSS) Dalam Meningkatkan Kualitas Pelayanan Publik Pada DPMPTSP Provinsi Sumatera Utara ]]>
<![CDATA[Juwita Dewi Br Pohan]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.33
<![CDATA[Online Single Submission is an electronically integrated business permit issued by the OSS institution in order to accelerate the business permit process. In Indonesia, licensing is actually the main obstacle for business actors. Too much bureaucracy, a lot of time, costs and the addition of many unofficial fees, make business people think about registering their business. These problems make the licensing system unhealthy and continue to recur from year to year. The implementation of licensing services through the Online Single Submission (OSS) system at the DPMPPTSP of North Sumatra Province can be considered less than satisfactory, as it still encounters issues. Specifically, business operators may not fully comprehend or utilize internet-based services. This research aims to assess the quality of public services provided through the Online Single Submission (OSS) system at DPMPTSP North Sumatra Province. The research employs a descriptive method with a qualitative approach. The findings indicate that the quality of public services through the Online Single Submission (OSS) system at the DPMPPTSP of North Sumatra Province is generally good but not yet optimal. It is recommended that the DPMPPTSP of North Sumatra Province should actively engage in outreach efforts to educate the public about the utilization of the Online Single Submission (OSS) system, allowing individuals to register their permits independently, without reliance on intermediaries or third parties.]]>
<![CDATA[Transformasi Digital Dalam Pelayanan Publik: Peran Kearsipan Elektronik di Biro Umum Gubernur Sumatera Utara ]]>
<![CDATA[Wahyuni Khalida]]>;
<![CDATA[M.Ridwan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.34
<![CDATA[. Digital transformation has emerged as the primary driver in modernizing public services, altering the way governments interact with citizens. A key component of this transformation is the implementation of electronic archiving, enabling more efficient and structured information management. This research aims to examine the vital role of electronic archiving in strengthening digital transformation in public services, with a specific focus on the General Bureau of the North Sumatra Governor's Office. The research methodology employed is a qualitative approach, with a case study analysis of the General Bureau of the North Sumatra Governor's Office as the main focal point. Data was gathered through in-depth interviews, observations, and analysis of relevant documents. The research findings indicate that electronic archiving has significantly contributed to accelerating information access and enhancing the efficiency of public service processes within this institution. These findings offer recommendations for enhancing the implementation of electronic archiving in the General Bureau of the North Sumatra Governor's Office, while also contributing to a deeper understanding of the pivotal role of electronic archiving in the era of digital transformation in public services.]]>
<![CDATA[Manajemen Pendistribusian Zakat di YBM PLN Unit Wilayah Sumatera Utara ]]>
<![CDATA[Isna Khairani]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.35
<![CDATA[In distributing zakat, zakat management is required which details the management of zakat given from an institution to prospective zakat recipients. Management of zakat distribution is carried out to make it easier for Amil to be directed in terms of zakat distribution in accordance with sharia principles. In this research the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of residence and family. , and education. The results of this research will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a superior ZIS (zakat, infaq, shadaqoh) management institution that is trustworthy, professional and transparent within PT PLN (Persero) in empowering mustahik to become muzaki.]]>
<![CDATA[Peran Job Description Terhadap Kinerja Karyawan Pada PT. Domas Sawit Inti Perdana ]]>
<![CDATA[Nur Hazizah]]>;
<![CDATA[Budi Dharma]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.37
<![CDATA[Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.]]>
<![CDATA[Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang: Studi Kasus UMKM Mulia Maju Panglong ]]>
<![CDATA[Lumban Aritonang]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.38
<![CDATA[The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.]]>
<![CDATA[Pengaruh Thin Capitalization, Assets Mix, dan Komisaris Independen terhadap Penghindaran Pajak ]]>
<![CDATA[Ing Wulan Maruti]]>;
<![CDATA[Luh Nadi]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.39
<![CDATA[This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.]]>
<![CDATA[Kinerja Dinas Penanaman Modal Dan PTSP Prov. Sumut Ditinjau Dari Peraturan Menteri Dalam Negeri (Permendagri) Nomor 25 Tahun 2021 ]]>
<![CDATA[Riska Syahputri Nasution]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.40
<![CDATA[Ministerial Regulations are regulations set by the minister depending on how the regulations will be used to carry out certain government affairs. DPMPTSP has the task of assisting regional heads in carrying out government affairs in the field of investment and one-stop integrated services, in accordance with Chapter III Article 4 of the Minister of Home Affairs Regulation (Permendagri) Number 25 of 2021. This research aims to examine the implementation of employee performance in the Provincial DPMPTSP North Sumatra is in accordance with Minister of Home Affairs Regulation Number 25 of 2021 which focuses on Chapter III Article 4. Data collection is carried out using the observation method. The findings of this study emphasize the importance of performance quality.]]>
<![CDATA[Identifikasi dan Eksplorasi Potensi Pengendalian Invasi Lobster Air Tawar Red Claw di Kota Dumai Untuk Usaha Mikro, Kecil dan Menengah ]]>
<![CDATA[Freddy Hasiholan Sidauruk]]>;
<![CDATA[Christ Windreis]]>;
<![CDATA[Benny Syofyan]]>;
<![CDATA[Roni Saputra]]>;
<![CDATA[Rika Sari H. S]]>;
<![CDATA[Romi Romi]]>
<![CDATA[ Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/moneter.v1i4.45
<![CDATA[This study is part of a relay activity to explore local economic potentials, the discussion of which is focused on identifying and exploring the potential of a resource object selected based on the availability of the resource object and the minimal use of the resource from a business perspective by the local community. The resource object that will be discussed in this case is local fisheries resources in Dumai City, especially fisheries resources from the red claw crayfish commodity or also known as red claw crayfish (Cherax quadricarinatus) which is found in many natural environments in several waterways and river in Dumai City. Exploration of economic use by local communities in this study is also directed as an effort to control the spread of red claw freshwater lobsters which are feared to cause damage to native freshwater biota in Dumai City. Keyword : Dumai City, UMKM, Red Claw Crayfish]]>
