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INDONESIA
Moneter : Jurnal Ekonomi dan Keuangan
ISSN : 30258073     EISSN : 30254663     DOI : 10.61132
Core Subject : Economy, Science,
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Articles 31 Documents
Search results for , issue "Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan" : 31 Documents clear
Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient Elissa Putri Rosalia; Dirvi Surya Abbas; Ahmad Jayanih
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.96

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas tidak berpengaruh, dan Leverage, Likuiditas secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.
Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak Muhamad Noval Aditia; Dirvi Surya Abbas; Samino Hendrianto
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.97

Abstract

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.
Pengaruh Kompensasi Manajemen Dan Corporate Governance Terhadap Manajemen Pajak Dina Fransiska; Dirvi Surya Abbas; Indra Gunawan Siregar
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.101

Abstract

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.
Pengaruh Insentif Pajak dan Penilaian Ekuitas Terhadap Konservatisme Akuntansi Syifa Rustianti Nurhasanah; Dirvi Surya Abbas; Sigit Budi Santoso
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.105

Abstract

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.
Pengaruh Rasio Solvabilitas, Sales Growth Dan Total Asset Turnover Terhadap Pertumbuhan Laba Desi Rahmawati; Dirvi Surya Abbas; Djenny Sasmita
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.106

Abstract

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .
Pengaruh Perilaku Konsumen, Word Of Mouth, dan Labelisasi Halal Berdasarkan Konsep Syariah Terhadap Keputusan Penggunaan Jasa Grab-Food di Kota Jambi Hani Yustina; Titin Agustin Nengsih; Syahril Ahmad
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.121

Abstract

This study aimed to determine the effect of consumer behavior, word of mouth, and halal labeling on the decision to use Grab Food services. The population in this study are consumers who use Grab Food services. The sample in this study were 96 consumers who were obtained through the sampling technique with the Lemeshow method. The data collection method uses a questionnaire which is distributed to all consumers and the data is processed using multiple linear regression analysis. The results of multiple linear analysis show that consumer behavior, word of mouth, and halal labeling have a positive and significant effect on the decision to use grab food services. This research is expected to increase knowledge regarding consumer behavior, word of mouth, and halal labels in using Grab Food services and maintain good relations with consumers by maintaining the quality of products and services that can be used to make usage decisions.
Analisis Persaingan Harga Di Pasar Tradisional Dalam Etika Bisnis Islam: Studi Kasus Pasar Tradisional Kelurahan Muara Sabak Ulu Juminem Sri Lestari; Titin Agustin Nengsih; Muhamad Subhan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.132

Abstract

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.
Peran Galeri Investasi Syariah Dalam Menumbuhkan Minat Mahasiswa Untuk Melakukan Investasi Di Pasar Modal Syariah : Studi Kasus Pada Galeri Investasi Syariah FEBI UIN STS Jambi Dora Rahmayeni; Ahsan Putra Hafiz; Awal Habibah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.133

Abstract

This research is motivated by the role of the Sharia Investment Gallery (GIS) as a student laboratory for learning about investment. Based on the data, the number of investors in the Islamic Investment Gallery from the inception of GIS from 2016 to 2021 is unstable every year and is still relatively low. Even though the FEBI Faculty has good potential in attracting investors because there are so many enthusiasts in the FEBI departments. Low interest and motivation in investing in Indonesia is due to low knowledge and understanding of the capital market. GIS is expected to help foster student interest in investing in the Islamic capital market. The purpose of this study was to determine the role of Gis, both the constraints and solutions faced by Gis in fostering students' interest in investing in the capital market. This research approach uses descriptive method with a descriptive qualitative approach, namely research that seeks to describe a symptom, event, event that is happening now. The method used in this research is to collect data through interviews, observation, surveys, and documentation. The results of the study show the role of Islamic investment galleries (GIS) in fostering student interest in investing in the capital market by carrying out 4 roles, namely first, socialization as an introduction to the world of investment to students and inviting students to invest, second education, namely providing investment knowledge to students, third motivation, namely motivating students by giving examples of people who are successful in investing, the four integrity, namely the management of GiS applies a commitment attitude among the board, consistently carrying out their duties, being responsible, honest and courageous in conveying educational and motivational socialization to students. The internal constraints for Gis are the difficulty of coordinating administrators to be active in activities and the external constraints are the difficulty in getting students to participate in Gis activities and the lack of awareness of students to invest. The internal solution is to always hold monthly meetings to strengthen relationships between administrators and trigger back responsibilities as GIS administrators and the GIS Management also utilizes social media as a promotional medium so that it can be even wider to convey socialization and education to students. Meanwhile, for external solutions, GIS requests lecturer assistance to direct students to participate in all activities held by GIS. As for these 4 roles, the role most expected by FEBI students is the role of motivation. With good motivation given it can trigger students’ interest in investing.
Analisis Efikasi Diri Dan Pengembangan Usaha Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Islam UIN Jambi Nora Rahmayani; Efni Anita; Ahmad Syukron Prasaja
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.134

Abstract

Until now, there are still many who are afraid to start a business, including online business, so a real manifestation of a successful businessman has high self-efficacy/ability in starting a business. Apart from having the ability, a businessman must also be able to understand marketing planning and strategy. well in developing a business so that the business succeeds as expected, therefore the purpose of this research is to find out: 1) How is the self-efficacy of entrepreneurs in online business for FEBI students, 2) What is the strategy for developing entrepreneurship in online business for FEBI students, 3) What are the obstacles faced in developing entrepreneurs in the online business of FEBI students. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were students who had been running their online business for more than 3 years. The number of subjects in this study were 10 people. The results of this study note that FEBI students have high self-efficacy in online business or entrepreneurship, students are confident in their abilities and have expectations for their abilities in doing business online, in building confidence students obtain from several sources, namely personal experience, other people's experiences, verbal persuasion and emotional state. In the student business development strategy it is still not running well and efficiently, and there are obstacles to student businesses such as suppliers, competitors, capital and customers.
Penerapan Program Keluarga Harapan Dan Dilematika Bagi Pengentasan Kemiskinan Dikelurahan Teluk Nilau Salasiah Salasiah; Suhar AM; Lidya Anggraeni
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.135

Abstract

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.

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