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Moneta : Journal of Economics and Finance
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30308666     DOI : https://doi.org/10.61978/moneta
Core Subject : Economy,
Economics, Econometrics & Finance
Moneta : Journal of Economics and Finance with ISSN Number 3030-8666 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of economics and finance. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 11 Documents
 1   2 
Productive Waqf and Poverty Alleviation: Government Contribution in Realizing Sustainable Development Goals Tommy Pratama; Yoga Satria Sembada; Syahmirwan
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.15

Abstract

Poverty is a serious challenge faced by many countries throughout the world, including Indonesia. This phenomenon is a big responsibility for the government so it is necessary to find comprehensive solutions to achieve sustainable development goals. One method of approach that is currently being intensively discussed is through the productive waqf pattern. Productive waqf applies the concept of productivity to waqf assets so that it is hoped that it will be able to make a significant contribution to poverty alleviation. This research identifies the strategies applied by the government in promoting productive waqf, namely through policy regulations, outreach to the community and efficient management. The results of this research show that the government's contribution to realizing sustainable development goals through productive waqf is very important. Productive waqf can optimize current waqf assets and increase public awareness of waqf with new innovations, namely cash waqf and share waqf. Effective supervision and transparency in the use of waqf funds are challenges that must be overcome.
Implementation of a Value Added Tax (VAT) Policy on Online Commercial Transaction Redo Alpha Hernando; Veronika
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.48

Abstract

This study aims to analyze how the implementation of the Value Added Tax policy for e-commerce transactions in Bekasi City, as well as to analyze the obstacles and efforts related to the implementation of this Value Added Tax policy. The data analysis method in this paper uses a qualitative approach with the specificity of descriptive theory used to support the successful implementation of Georges Charles Edward III's theory which consists of 4 indicators, (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. There are obstacles in the implementation of the Value Added Tax policy on e-commerce transactions in Bekasi. The address of the Taxpayer is invalid, the Taxpayer who has moved address but the NPWP has not been changed, the letter from the Tax Service Office does not reach the Taxpayer, and the lack of understanding of taxation . The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, because basically an e-commerce transaction is not different from convetional transaction only there is distinguishing trade mechanism. So there is necessary adtments to several parties and co-operation.
The Influence of Profitability and Leverage on Tax Avoidance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018 - 2020 Mohamad Rizqi Nurrobani
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.49

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization of the tax revenue target, it is still not appropriate. In this thesis the author indicates that this happened because there was resistance made by the taxpayer in the form of tax avoidance. This study aims to determine the magnitude of the influence of Profitability, and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The data used in this thesis is secondary data, namely financial statements obtained from the official website of the Indonesia Stock Exchange ( www.idx.com). Sampling by purposive sampling was obtained as many as 10 companies with a research time of 2018 - 2020. The analysis method used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, partially leverage has a significant positive effect on tax avoidance. Profitability, and Leverage, simultaneously have an effect on tax avoidance.
Analysis of the Implementation of the Auction Policy for the Execution of Tax Confiscated Goods at the Bekasi City State Property and Auction Services Office Sultan Zainurrofiq Alamsyah
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.50

Abstract

The Tax Execution Auction is an auction conducted by the DGT to carry out the execution of confiscated property of a Taxpayer, the property auctioned and the proceeds become a supporting sector for state financial revenues. This study aimed to identify and analyze the implementation of the Tax Execution Auction policy. This study used the Van Meter and Van Horn theory to explore the results of the study. This study applied a descriptive qualitative method, where researchers collect data through interviews, documentation, and observation. The research location was at the service office of state property and auction Bekasi. The results of this research stated that the implementation of the Tax Execution Auction policy can be said to have not been carried out properly because there are still many obstacles. The obstacles that hinder the implementation of the policy, i.e., the absence of documents or incomplete documents from confiscated auction items and resistance from asset owners and lack of information for the public.
Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022 King Depa Sianturi; Ibrahim Abubakar
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.51

Abstract

This research aims to analyze the implementation of the Retail Selling Price Tariff Policy in Increasing Excise Revenues and to determine the obstacles and efforts made to overcome the obstacles faced in implementing the Retail Selling Price Tariff Policy. The research was conducted at KPPBC TMP C Pasar Baru, North Jakarta using a qualitative approach and the data obtained was the result of interviews with informants and documentation. The results of the research can be concluded that the Implementation of the Retail Selling Price Tariff Policy has been running optimally in increasing excise revenue, which can be proven by the large value of Realization of Excise Revenue in the Implementation of the Retail Selling Price Tariff Policy. In its implementation, there are obstacles faced in the form of technical obstacles from internal and external parties. To overcome the obstacles that occur, preventative efforts are made by providing information and direction to Taxpayers and the Public to fulfill and comply with the provisions that have been given to minimize misunderstanding of the objectives of the Tariff Policy in its implementation.
Analysis Of The Use Of Digital Technology In Insurance Premium Management Dara Lutfiah Nur; Muhammad Irwan Padli Nasution
Moneta : Journal of Economics and Finance Vol. 2 No. 1 (2024): January
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i1.118

Abstract

An insurance claim is a claim from the insured party based on a contractual agreement with the insurance company which guarantees payment of compensation as long as the insured party pays the premium. In other words, submitting an insurance claim is an official request from the insurer to request payment as regulated by the terms of the insurance policy. Currently, the use of insurance is increasingly popular with the public, almost all risks can be covered by insurance, and insurance has become an important factor for society. Indonesia, Community and Company trust. Therefore, increasing the efficiency of insurance companies must support public confidence in insurance. Civil Code, and National Law 2 of 1992 concerning Insurance Services, according to Law no. 40 of 2014 concerning insurance services, providing legal protection for policy holders. Law 8 of 1999 concerning Consumer Protection explains the authority, duties and prohibited actions of insurance companies as business actors as well as resolving insurance disputes and claims. Although the relationship between policy holders and insurance companies falls under civil law, the consumer protection law provides criminal sanctions for parties who violate the Consumer Protection Law, including insurance companies.
Key Affecting Towards Financial Performance And Sustainability On Social Enterprises In Indonesia Dudi Permana
Moneta : Journal of Economics and Finance Vol. 2 No. 2 (2024): April
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i2.216

Abstract

This study explores the complex relationships between social impact projects, marketability, sustainability, financial performance, and environmental conservation measures in Indonesian social enterprises. Data from 348 social enterprises were quantitatively collected, and structural equation modelling was used for analysis. Strong validity and reliability were demonstrated by the measurement model, and the model fit analysis validated the general fit of the model. The structural model showed strong positive correlations between social impact programmes, marketing prowess, financial performance, and environmental preservation and sustainability policies. To improve financial performance and overall sustainability, social enterprises should integrate sustainable practices into their fundamental strategies, as highlighted by these findings, which offer insightful information for practitioners, policymakers, and academics. This research provides tangible implications for social enterprises in improving financial performance so as to impact empowerment.
Social Capital, Intellectual Capital On Performance And Competitiveness Of Indonesian Msmes Mediated By Technological Capability And Financial Capability Maria Imelda Novita Susiang
Moneta : Journal of Economics and Finance Vol. 2 No. 2 (2024): April
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i2.217

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are significant because of their technological prowess, financial know-how, and social and intellectual capital, all of which impact their competitiveness and overall performance. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used in a quantitative survey with 236 MSMEs using a Likert scale to investigate these relationships. Social capital and technological capability, intellectual capital and technological competence, social capital and financial capability, and intellectual capital and financial capability were found to have positive and significant direct correlations. Additionally, the performance and competitiveness of MSMEs were positively impacted by financial and technological skills. The study validated the functions of financial and technological capacities as mediators in the associations between MSME competitiveness and social and intellectual capital. The suggested conceptual framework was supported by the structural model's satisfactory goodness-of-fit indices, which also offered detailed insights into the dynamics of Indonesian MSMEs. The results highlight how important intangible assets and competencies are in determining competitiveness and performance
Macro And Microeconomic Analysis Of Profitability At PT. Bank Bca Syariah Eka Sutisna; M. Arya Dirgantara; Nurul Zahwa Zaqia
Moneta : Journal of Economics and Finance Vol. 2 No. 2 (2024): April
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i2.225

Abstract

The purpose of this research is to examine the impact of macroeconomics and microeconomics on profitability at BCA Syariah Bank from 2020 to 2022. Inflation, GDP, and Money Supply are the macroeconomic indicators employed in this study, whereas DAR, DER, and BOPO are the microeconomic indicators. The ROA ratio is utilized as a dependent indication of profitability. This study's population consists of all monthly financial data from BCA Syariah Bank from 2010 to 2023. Using the approach of purposive sampling. The study's sample period lasted from July 2020 to September 2022. The classical assumption test, multiple linear regression, and hypothesis testing are employed as test methods. According to the findings of this study, macro and micro variables both have a substantial impact on profitability (ROA). Inflation, GDP, money supply, DAR, DER, and BOPO variables all have an impact on profitability (ROA). Money supply and BOPO indicators have a considerable impact on profitability (ROA), but inflation, GDP, DAR, and DER have a minor impact.
The Influence of Musyarakah and Mudharabah Financing of Profitability at BCA Syariah Edi Suhara
Moneta : Journal of Economics and Finance Vol. 2 No. 2 (2024): April
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i2.226

Abstract

This study aims to determine the effect of musharakah financing and mudharabah financing on the profitability of Bank BCA Syariah for the 2018-2022 period, both simultaneously and partially. Data analysis techniques in this study use quantitative methods and secondary data. The population in this study is all financial statements of Bank BCA Syariah since its establishment until now.  The sample used is the quarterly report of Bank BCA Syariah for the 2018-2022 period. The data analysis used is multiple linear regression analysis, classical assumption test, and hypothesis test. The results showed that: (1) simultaneously musharakah financing and mudharabah financing have a positive and significant effect on profitability. The results of the F test show Fcalculate > Ftable (6.613 > 3.59) with sig (0.010 < 0.05) (2) Musharakah financing has a positive and significant effect on profitability. The results of the T test showed Tcalculate > Ttable (3.22 > 1.749) with sig (0.005 < 0.05) and the results of multiple linear regression showed 0.026. (3) Mudharabah financing has a negative and insignificant effect on profitability. the results of the T test showed Tcalculate > Ttable (-1.539 < 1.749) with sig (0.142 > 0.05) and multiple linear regression results showed -0.098

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