Moneter - Jurnal Akuntansi dan Keuangan最新文献

{"title":"Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi pada Kantor Samsat Kabupaten Sumenep)","authors":"Silli Sartika Sari, Khy'sh Nusri Leapatra Chamalinda, Muhammad Syam Kusufi","doi":"10.31294/moneter.v11i1.20618","DOIUrl":"https://doi.org/10.31294/moneter.v11i1.20618","url":null,"abstract":"Abstrak - Penelitian ini memiliki tujuan untuk menguji pengaruh kesadaran wajib pajak, sanksi administrasi, tingkat penghasilan dan sistem SAMSAt drive thru terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (PKB) pada Kantor Bersama SAMSAT Kabupaten Sumenep. Penelitian ini menggunakan metode kuantitaf, data yang di gunakana berupa data primer. Data yang digunakan Penelitian ini diperoleh dengan menyebar kuesioner kepaada 100 sample Wajib Pajak Kendaraaan Bermotor yang terdaftar di Kantor Bersama SAMSAT Kabupaten Sumenep menggunakan metode kuantitatif. Metode pengambilan sampeel menggunakan accidental sampliing. Teknis analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis regresi menunjukkan bahwasanya kesadaran wajib pajak, sanksi administrasi dan sistem samsat drive-thru berpengaruh berpengaruh positif terhadap kepatuhan pajak kendaraan bermotor sedangkan tingkat penghasilan tidak berpengaruh signifikan terhadap kepatuhan pajak kendaraan bermotor tidak berpengaruh signifikan terhadap kepatuhan pajak kendaraan bermotorKata Kunci: Kesadaran Wajib Pajak, Sanksi Administrasi, Tingkat Penghasilan, Sistem SAMSAT drive thru dan Kepatuhan Wajib Pajak Abstrak - This study aims to examine the effect of taxpayer awareness, administrative sanctions, income levels and the SAMSAt drive thru system on taxpayer compliance in paying Motor Vehicle Tax (PKB) at the Joint Office of SAMSAT Sumenep Regency. This study uses quantitative methods, the data used is primary data. The data in this study were obtained by distributing questionnaires to 100 samples of motorized vehicle taxpayers registered at the Joint Office of SAMSAT Sumenep using quantitative methods. The sampling method uses accidental sampling. The data analysis technique used in this study is multiple linear regression. The results of the regression analysis show that taxpayer awareness, administrative sanctions and the drive-thru samsat system have a positive effect on motor vehicle tax compliance while the level of income has no significant effect on motor vehicle tax compliance has no significant effect on motor vehicle tax compliance.Keywords: Taxpayer Awareness, Administrative Sanctions, Income Level, SAMSAT Drive Thru System and Taxpayer Compliance.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"28 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140969775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Risiko terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia","authors":"Fernando Alvin Yulio, Imam Mas’ud, Oktaviani Ari Wardhaningrum","doi":"10.31294/moneter.v11i1.20213","DOIUrl":"https://doi.org/10.31294/moneter.v11i1.20213","url":null,"abstract":"  Abstract  - This study aimed to evaluate the influence of market risk, credit risk, liquidity risk, and operational risk on the profitability of banks listed on the Indonesia Stock Exchange during the period from 2020 to 2022. The chosen timeframe coincided with the emergence of the Covid-19 pandemic, which naturally resulted in a decline in banking profitability and an increase in the risks faced by these banks. The research adopts a quantitative approach, and sample selection employed the purposive sampling method. Secondary data from the Indonesia Stock Exchange were utilized for analysis. Data processing was conducted using EViews 12, involving various tests such as descriptive statistical analysis, classical assumption testing, panel data regression analysis, model testing, and hypothesis testing. The findings of the study reveal that market risk positively affects profitability, while credit risk and operational risk has a negative impact on profitability. Conversely, liquidity risk does not demonstrate a significant effect on profitability. The outcomes of this study hold significance for academic researchers exploring the relationship between risk management practices and bank profitability.Keywords: Bank, Profitability, Risk","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"10 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140970116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinan yang Mempengaruhi Harga Saham Indeks Small-Mid Cap Liquid di Indonesia","authors":"Safaruddin Safaruddin, Ismi Amalia, Muhammad Nasir, Hismendi Hismendi","doi":"10.31294/moneter.v11i1.20877","DOIUrl":"https://doi.org/10.31294/moneter.v11i1.20877","url":null,"abstract":"Abstrak - Tujuan penelitian ini untuk mengetahui determinan yang mempengaruhi harga saham pada Indeks SMC Liquid di Indonesia. Objek yang diamati adalah emiten SMC Liquid periode 2018-2021. Data yang digunakan adalah data sekunder. Populasi sebanyak 91 perusahaan. Penarikan sampel menggunakan purposive sampling dan diperoleh sebanyak 20 sampel selama 4 tahun sehingga didapatkan 80 observasi. Variabel penelitian terdiri dari variabel terikat yaitu harga saham dan variabel bebas, terdiri dari DER, TATO, ROE, EPS, BVS dan SIZE. Teknik analisa data menggunakan model regresi linear berganda data panel yang terdiri dari CEM, FEM, dan REM. Ketiganya diuji untuk mendapatkan satu yang terbaik dengan Uji Chow, Hausman dan Langrange Multiplier. Model terbaik  harus lolos multikolinearitas dan heterokedastisitas. Selanjutnya, melakukan uji hipotesis secara simultan dan parsial. Hasilnya DER, TATO, ROE, EPS, BVS dan SIZE secara simultan berpengaruh signifikan terhadap harga saham. Hasil uji parsial DER, TATO,  EPS, dan BVS berpengaruh positif signifikan terhadap harga saham serta SIZE pengaruhnya negatif sedangkan ROE tidak signifikan. Kata Kunci: Harga Saham, SMC Liquid, Investor Abstract - The purpose of this study was to determine the determinants that affect stock prices in the SMC Liquid Index on the Indonesia. The object observed is the issuer of SMC Liquid for the period 2018-2021. The data used is secondary data. The population is 91 companies. Sample withdrawal using purposive sampling and obtained 20 samples for 4 years so that 80 observations were obtained. The research variables consist of dependent variables, namely stock prices and independent variables, consisting of DER, TATO, ROE, EPS, BVS and SIZE.The data analysis technique uses panel data multiple linear regression models consisting of CEM, FEM, and REM. All three were tested to find the best one with Chow, Hausman and Langrange Multiplier tests. The best model must pass multicollinearity and heteroscedasticity. Next, conduct simultaneous and partial hypothesis testing. The results show that DER, TATO, ROE, EPS, BVS and SIZE simultaneously have a significant effect on stock prices. Partial test results DER, TATO, EPS, and BVS have a significant positive effect on stock prices and SIZE has a negative effect while ROE is not significant.  Keywords: Share Price, SMC Liquid, Investors","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"141 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140976609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Potret Kepatuhan Perpajakan Wajib Pajak Profesi Notaris","authors":"Su'adah Su'adah, Moh. Faisol","doi":"10.31294/moneter.v11i1.20050","DOIUrl":"https://doi.org/10.31294/moneter.v11i1.20050","url":null,"abstract":"The notary profession is one of the professions that has a low level of compliance, which is ± 39% other than lawyers and curators. This study aims to determine the tax compliance of taxpayers who work as notaries, \"MDMKN notaries\". The research method used case studies by conducting interviews with three informants. The data is analyzed by data reduction, data presentation, conclusion, and verification and enhanced by data validity testing. The results of this study stated that notaries \"MDMKN\" obey and comply with tax rules and pay taxes and arrears. The compliance aspects that have been fulfilled include (1) compliance in registering as a taxpayer; (2) compliance with timely deposit of Period Tax Returns and Annual Tax Returns; (3) never been penalized for non-compliance with paying taxes; and (4) never make payment of tax arrears (STP/SKP) before maturity. Fulfillment of these tax obligations is one form of responsibility that must be fulfilled as a taxpayer who works as a notary. The implication of this research is that taxpayer awareness and level of knowledge about taxation are large assets in fulfilling tax compliance, so it is important for DJP to pay attention and grow taxpayer awareness and their understanding from an early age and for all circles.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"118 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140977903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh ROA dan ROE Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI","authors":"S. Suhartono, Jihan Salsabila, Vera Agustina Yanti, Taat Kuspriyono, Lukman Hakim","doi":"10.31294/moneter.v11i1.18352","DOIUrl":"https://doi.org/10.31294/moneter.v11i1.18352","url":null,"abstract":"Pasar saham menjadi salah satu elemen penggerak ekonomi di semua negara di dunia. Banyak pengusaha baik domestik maupun asing yang akan menanamkan dana mereka di pasar saham tersebut, sehingga akan secara langsung mempengaruhi peningkatan perekonomian masyarakat. Banyak negara telah mengalami peningkatan pendapatan karena memiliki pasar saham yang terlindungi secara efektif. Penelitian ini bertujuan untuk mengidentifikasi dampak ROA dan ROE terhadap kinerja profitabilitas saham pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia. Dalam metode riset ini, informasi yang dianalisis terdiri dari data yang memiliki skala interval dan juga data tambahan yang diperoleh dari laporan keuangan setiap tiga bulan dari tahun 2020 hingga 2022. Kemudian, data tersebut dianalisis menggunakan program SPSS dengan menggunakan pengujian asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. Temuan dari penelitian ini menyatakan bahwa keuntungan saham dipengaruhi secara signifikan oleh ROA dan ROE, baik secara individual maupun secara kolektif. Salah satu tanda prestasi yang baik dari saham suatu perusahaan adalah apabila perusahaan tersebut menunjukkan tingkat ROA meningkat. ROE yang tinggi dari sebuah perusahaan menunjukkan kinerja yang sangat baik dalam menghasilkan keuntungan dan memberikan pengembalian yang menguntungkan bagi para investor. Kata Kunci: ROA, ROE, Return Saham","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"130 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140976900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Implementasi Teori Kuantitas Pada Komponen M2 dan Inflasi Indonesia Tahun 2010-2022","authors":"Sri Harjuna Wati, S. Addin","doi":"10.31294/moneter.v10i1.15521","DOIUrl":"https://doi.org/10.31294/moneter.v10i1.15521","url":null,"abstract":"Teori Kuantitas yang dikemukakan oleh  Irving Fisher telah digunakan oleh beberapa negara untuk menganalisa dan memecahkan masalah yang berkaitan dengan ekonomi moneter.  Penelitian ini bertujuan untuk menganalisa  implementasi teori kuantitas pada komponen M2 dan Inflasi Indonesia untuk kurun waktu tahun 2010 s/d 2022.  Variabel yang digunakan pada penelitian ini adalah komponen M2 yang terdiri dari M1, Uang Kuasi dan Surat Berharga Selain Saham sebagai variabel independen, sedangkan Inflasi pada penelitian ini digunakan sebagai variabel dependen. Data dari variabel-variabel yang digunakan merupakan data sekunder yang diperoleh dari publikasi web resmi Badan Pusat Statistika tahun 2023. Data tersebut dianalisa dengan metode analisa kuantitatif dan diolah menggunakan SPSS.22 dan menghasilkan temuan bahwa Teori Kuantitas dapat diimplementasikan di Indonesia. Hasil uji t secara parsial adalah M1 dan Uang Kuasi berpengaruh secara parsial terhadap Inflasi, tetapi Surat Berharga Selain Saham secara parsial tidak berpengaruh terhadap Inflasi Indonesia.  Hasil uji F menyatakan bahwa M1, Uang Kuasi, dan Surat Berharga Selain Saham secara simultan berpengaryh terhadap Inflasi Indonesia. Uji determinasi menghasilkan bahwa model pada  penelitian ini memberikan sumbangan sebesar 99,2%, sedangkan sisanya yaitu 0,8% dijelaskan oleh variabel lain yang tidak digunakan pada penelitian ini. ","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130923119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Multiplier Pajak Terhadap Produk Domestik Bruto (PDB) Di Indonesia Tahun 2010 s/d 2022","authors":"Ida Hendarsih","doi":"10.31294/moneter.v10i1.15562","DOIUrl":"https://doi.org/10.31294/moneter.v10i1.15562","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis tentang Implementasi Multiplier Pajak Terhadap Produk Domestik Bruto Di Indonesia Tahun 2010 s/d 2022. Metode yang digunakan ialah kuantitatif dengan menggunakan analisis untuk melakukan Analisa apakah Multiplier Pajak berlaku di Indonesia. Kebijakan fiskal sebagai sarana untuk mendorong pembangunan ekonomi memiliki beberapa tujuan untuk dicapai. Beberapa tujuan tersebut antara lain meningkatkan investasi, mengarahkan investasi ke bidang sosial, menambah kesempatan kerja, menjaga stabilitas ekonomi dalam menghadapi ketidakstabilan internasional, mencegah inflasi, dan meningkatkan jumlah pendapatan nasional.Variabel yang dianalisa adalah Realisasi Penerimaan Pajak sebagai variabel bebas (X) dan Produk Domestik Bruto sebagai variabel terikat (Y). Hasil penelitian menunjukkan bahwa diperoleh bahwa nilai t hitung sebesar 12,242 dimana nilai tersebut lebih besar dari t tabel, yaitu 2,20099 sehingga dapt dikatakan bahwa Realisasi Penerimaan Pajak berpengaruh positif terhadap PDB. Sedangkan nilai R Square sebesar 0,932 yang berarti bahwa Variabel bebas Realisasi Penerimaan Pajak berpengaruh sebesar 0,932 atau 93,2% terhadap Variabel tergantung PDB, sedangkan sisanya sebesar 0,68% dipengaruhi oleh variabel lain diantaranya adalah konsumsi rumah tangga (C), investasi (I), pengeluaran pemerintah (G), dan net ekspor (X-M).","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125223284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Good Corporate Governance (GCG) Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021","authors":"Fiandika Nuanda Sari, Hasim As’ari","doi":"10.31294/moneter.v10i1.15607","DOIUrl":"https://doi.org/10.31294/moneter.v10i1.15607","url":null,"abstract":"Keberhasilan kegiatan investasi perusahaan ditentukan oleh rasio profitabilitas. Analisis rasio keuntungan ini diukur dengan Return on Equity (ROE). Penting bagi dunia bank untuk menjaga stabilitas profitabilitas bahkan tumbuh untuk menyelesaikan tugasnya kepada pemegang saham, membuat investasi lebih menarik bagi investor, dan meningkatkan kepercayaan publik terhadap lembaga perbankan. Profitabilitas ini merupakan tanda kesehatan bank atau tidak sehatnya sebuah bank. Tujuan penelitian ini yakni untuk menyelidiki keuntungan perusahaan perbankan yang terdaftar pada Bursa Efek Indoensia (BEI) antara 2018 sampai dari tahun 2021 yang akan berpengaruh pada tata kelola perusahaan yang baik dan benar. Penelitian ini menggunakan teknik penelitian pemilihan purposive sampling, sebanyak 80 sampel melalui 20 perusahaan keuangan dimana diperdagangkan pada Bursa Efek Indonesia (BEI) digunakan pada penelitian ini. Peneliti memakai uji-t agar menganalisis data untuk penyelidikan ini. Menurut temuan penelitian ini, kepemilikan dewan komisaris, kepemilikan institusional, dewan direksi, semuanya berdampak pada pendapatan organisasi atau profitabilitas perusahaan. Sedangkan untuk Dewan Komisaris dan Komite Audit tidak berpengaruh","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125280611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinan Nilai Perusahaan Manufaktur di Indonesia","authors":"Novi Yana, Khairatun Hisan","doi":"10.31294/moneter.v10i1.15603","DOIUrl":"https://doi.org/10.31294/moneter.v10i1.15603","url":null,"abstract":"This study aims to determine the effect of profitability, funding decisions and dividend policies on the value of manufacturing companies listed on the Indonesia Stock Exchange. It is a quantitative study with annual data on profitability, funding decisions and dividend policies on the value of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method uses panel data linear regression with the E-Views application 9. The results of the partial test with statistical panel data analysis show that the profitability (Return on Assets) has no significant effect on manufacturing company value, the funding decision policy (Debt to Equity Ratio) partially has a positive and significant effect and dividend policy (Dividend Payout Ratio) partially has no significant effect. While simultaneously profitability, funding decisions and dividend policy have a positive and significant effect on firm value.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122464555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Rasio Likuiditas untuk Mengetahui Pengaruh Corona pada Kinerja Keuangan Perbankan Syariah di Indonesia","authors":"Riyanah Riyanah, Yulia Purwanti, W. Astutik","doi":"10.31294/moneter.v10i1.15641","DOIUrl":"https://doi.org/10.31294/moneter.v10i1.15641","url":null,"abstract":"Penelitian  ini untuk mengetahui pengaruh Corona terhadap kinerja keuangan Perbankan Syariah di Indonesia dengan Rasio Likuiditasnya. Rasio likuiditas yang digunakan, yaitu Current Ratio, Quick Ratio, Cash Ratio. Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian ini menggunakan sampel 3 jenis Bank Syariah di Indonesia, yaitu Bank Central Asia (BCA) Syariah, Bank Syariah Indonesia (BSI), dan Bank Muamalat. Teknik analisis data menggunakan analisis rasio likuiditas. Hasil perhitungan rasio likuiditas BCA Syariah menunjukan Current Ratio, Quick Ratio, dan Cash Ratio tahun 2018-2020 mengalami penurunan, tahun 2021 menurun drastis setelah sekitar 1 tahun pandemi Corona. Hal ini menunjukan kinerja keuangan BCA Syariah mengalami penurunan, pengaruh Corona. Hasil perhitungan rasio likuiditas BSI, menunjukan tahun 2018-2020 mengalami kenaikan dan tahun 2021 mengalami penurunan..Hal itu menunjukan BSI di awal pandemi kinerja keungannya belum terpengaruh Corona. Baru setelah sekitar 1 tahun pandemi (tahun 2021), kinerja keuangannya mulai menurun. Rasio likuiditas.Bank Muamalat menunjukan bahwa semua nilai rasio likuiditas  dari tahun 2018-2021 mengalami kenaikan. Hal ini menunjukan kinerja keuangan Bank Muamalat tidak terpengaruh Corona","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128942226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}