Moneter - Jurnal Akuntansi dan Keuangan最新文献

{"title":"Lemahnya Pengendalian Internal Berdamapak Terjadi Mark Up Biaya Pengawalan PT ALRSY","authors":"Andi Martias","doi":"10.31294/moneter.v6i2.5719","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.5719","url":null,"abstract":"Internal audit can be interpreted as an audit and assessment activity in a company as a whole, which aims to help all levels of management in carrying out their responsibilities effectively through the provision of useful advice to improve performance at each level of management. The method of this research is a qualitative approach. To ensure the independence, objectivity and quality of the process, an internal auditor is needed as a facilitator in the process which will also independently report the results to the company's management and also as a basis for control. As a logistics company, companies often receive orders to ship items for project needs such as heavy equipment, spare parts, etc., to ensure that there are no disturbances on the road, the company usually requests police escort services. From the police there is no official tariff to be paid because of its assistance. Because there is no official tariff, it causes irregularities in practice. This study analyzes the weaknesses that occur due to a lack of internal controls. . From the description and analysis discussed earlier, conclusions can be taken that must be considered to avoid the occurrence of fraud cases again is the nature of prudence (overconfidence in colleagues, communication systems that have not been effective, low honesty, integrity and loyalty of employees). Keywords: Internal Control.Internal Auditing,Fraud","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133869262","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":"Studi Pustaka tentang Perkembangan Teknologi dan Peningkatan Kepatuhan Pajak: Apakah Berbanding Lurus?","authors":"Arif Farida","doi":"10.31294/moneter.v6i2.6183","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6183","url":null,"abstract":"Tujuan dalam penelitian ini adalah untuk mengetahui perubahan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya dengan adanya peningkatan pelayanan Direktorat Jendral Pajak(DJP) melalui pemanfaatan perkembangan teknologi. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatifdengan pendekatan studi pustaka. Jumlah pustaka yang digunakan adalah 6 artikel yang membahas tentang perkembangan teknologi dan kepatuhan pajak. Perkembangan teknologi yang dimaksud adalah sistem e-filling, e-registration, e-billing, e-payment, serta e-SPT. Hasil penelitian ini menunjukan bahwa kemajuan teknologi yang dimanfaatkan oleh Direktorat Jendral Pajak (DJP) telah memberikan pengaruh positif untuk peningkatan kepatuhan pajak. Aplikasi yang disediakan terbukti telah memberikan peningkatan kepatuhan wajib pajak, supaya lebih efisien dan on time dimanapun dan kapanpun.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122073078","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":"ANALISA PERANCANGAN SISTEM INFORMASI AKUNTANSI EVENT ORGANIZER DENGAN APLIKASI ACCURATE VERSI 5 (Studi Kasus: PT. Inti Nuansa Ciptavisi)","authors":"Mari Rahmawati, Annissa Martriani","doi":"10.31294/moneter.v6i2.5070","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.5070","url":null,"abstract":"Abstract  –  Perkembangan ilmu dan teknologi sekarang ini mampu mempengaruhi kehidupan manusia khususnya bagi perusahan. Untuk mendapatkan hasil kerja yang lebih baik dan optimal, perusahaan-perusahaan memanfaatkan teknologi ini dengan mengembangkan sistem yang telah ada yaitu mengadakan perubahan sistem manual menjadi sistem modern. PT. Inti Nuansa Ciptavisi (INC Production) adalah perusahaan jasa yang bergerak di bidang event organizer. Dalam pembuatan laporan keuangan masih menggunakan cara manual yang membutuhkan ketelitian dan waktu yang sangat lama, sehingga transaksi yang dilakukan sering mendapatkan masalah atau kekeliruan yang menyebabkan transaksi tidak tepat waktu atau terlambat. Accurate versi 5 merupakan aplikasi akuntansi yang memberikan solusi terbaik memecahkan permasalahan-permasalahan yang ada, aplikasi ini dapat membantu proses pekerjaan akuntansi supaya menjadi lebih cepat dan tepat. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, Accurate versi 5","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132080226","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 Pajak Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada Badan Pajak Dan Retribusi Daerah (BPRD) Provinsi DKI Jakarta","authors":"Dedi Suharyadi, Rini Martiwi, Eulin Karlina","doi":"10.31294/moneter.v6i2.6377","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6377","url":null,"abstract":"Motor vehicle tax is still the second largest contributor in regional tax revenue after the Transfer of Motor Vehicle Title Fee (BBN-KB) in the DKI Jakarta area. Therefore PKB needs to be optimized because of its large contribution to tax revenue, given the increasingly rapid growth of motorized vehicles in DKI Jakarta. The purpose of this study was to determine how the influence of Motor Vehicle Tax Against Regional Tax Revenue in BPRD DKI Jakarta. The method used in this study is a quantitative method with a simple linear regression statistical analysis. The results showed that there was a significant influence between motor vehicle tax with local tax revenue of 0,933 or 93,3% while the remaining 0,067 or 6,7% explained other independent variables not included in this study. Based on the correlation test shows a very strong relationship between motor vehicle tax with local taxes of 0,966. Positive correlation shows that if the motor vehicle tax revenue gets bigger then the local tax revenue will increase. The formed regression equation is Ŷ = 2,266 + 0,841X1 illustrated that Constants (a) = 2,266 show constant values, where if the variable Motor Vehicle Tax (X1) equals zero (0) then the Local Tax (Ŷ) = 2,266. Motor Vehicle Tax (X1) regression coefficient of 0,841 means that if other independent variables have a fixed value and the Motor Vehicle Tax has increased by 1% then the Regional Tax (Y) will have an increase of 0,841. Keywords: Motor Vehicle Tax, Local Tax.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114693309","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 Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)","authors":"Dian Nur Indah Sari, Slamet Maryoso","doi":"10.31294/moneter.v6i2.6165","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6165","url":null,"abstract":"Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116963158","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 Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016","authors":"Novira Sartika, Adrian Irnanda Pratama","doi":"10.31294/moneter.v6i2.6494","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6494","url":null,"abstract":"This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115498475","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":"Rasio Jumlah Realisasi Penerimaan PPN Terhadap Total Realisasi Penerimaan Pajak ( Pada KKP Pratama Sukabumi)","authors":"Dicki Prayudi, A. Sejati","doi":"10.31294/moneter.v6i2.5725","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.5725","url":null,"abstract":"Pajak merupakan sumber utama penerimaan Negara di samping berbagai penerimaan lainnya. Selain sebagai sumber penerimaan Negara, pajak juga berfungsi sebagai instrument kebijakan yang digunakan pemerintah untuk mengurangi konsumsi  masyarakat atas barang dan jasa.  Pajak pertambahan nilai (PPN) merupakan salah satu jenis pajak yang memiliki potensi penerimaan cukup besar. Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi yang diberikan Pajak Pertambahan nilai terhadap total realisasi penerimaan pajak di KPP Pratama Sukabumi. Dengan menggunakan teknik pengambilan data berupa studi kepustakaan dan studi dokumentasi, dimana jenis penelitiannya adalah deskriptif. Metode analisis menggunakan analisis horizontal dan analisis vertical. Kontribusi PPN terhadap Total penerimaan pajak di KPP Pratama sejauh ini terus mengalami fluktuasi dari tahun ke tahun. Bahwa untuk menekan ketidakstabilan penerimaan pajak, KPP Pratama Sukabumi mem-breakdown seluruh target penerimaan, apabila dari satu jenis pajak tidak tercapai, bisa diambil dari jenis pajak yang lainnya. Oleh karena itu perlu langkah-langkah strategis untuk tetap mencapai target yang ditentukan. Diantaranya dengan melakukan sosialisasi peraturan-peraturan baru, serta bimbingan dan konsultsi secara kontinyu. Yang diharapkan target pajak setiap tahun dapat meningkat.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125670319","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 Tingkat Persediaan Terhadap Rentabilitas Ekonomi Pada PT Sepatu Bata, Tbk","authors":"Popon Rabia Adawia, Ayu Azizah","doi":"10.31294/moneter.v6i2.6235","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6235","url":null,"abstract":"This study examines the effect of inventory levels on economic rentability at PT Sepatu Bata Tbk. Referring to two variables, namely economic rentability as the dependent variable / dependent variable (x) and inventory level as independent variables / independent variables (y). The purpose of this research is to find out whether or not there is a positive and significant influence between inventory level rotation, economic profitability at PT Sepatu Bata Tbk, and to find out how much influence the inventory level has on economic rentability. The research method used in carrying out this research is an associative research method which aims to determine the influence of the two variables studied. This study uses simple linear regression data analysis techniques, while for the hypothesis test statistical tests are carried out with the T test. For the regression equation obtained is Y = 18.72 - 0.23X. This study concludes that the inventory does not significantly influence the economic rentability of PT Sepatu Bata Tbk. These results can be seen from tcount of -1.585 and ttable of 2.015, which means that tcount is smaller than ttable. While the influence of inventory variables on economic rentability is 33.4% while the remaining 66.6% is influenced by other variables outside of this study. Keywords: Inventory, economic rentability, profitability.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122273808","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":"Evaluasi Penerapan Tata Kelola Bank Pada PT BPR Eka Bumi Artha","authors":"Wangsit Supeno, Vina Islami","doi":"10.31294/moneter.v6i2.6439","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.6439","url":null,"abstract":"Tata kelola perusahaan dalam hal ini Bank Perkreditan Rakyat atau BPR merupakan sebuah kewajiban yang harus dilaksanakan secara berkelanjutan. Sejumlah BPR ditutup operasionalnya disebabkan mengalami permasalahan dalam tata kelola. Semakin meningkatnya volume usaha BPR maka semakin meningkat pula risiko yang dihadapi, sehingga mendorong kebutuhan terhadap penerapan tata kelola oleh BPR. Dengan memperhatikan pada permasalahan BPR serta dalam rangka untuk menciptakan industri BPR yang sehat dan kuat, serta  meningkatkan kinerja Bank Perkreditan  Rakyat, melindungi pemangku kepentingan, dan meningkatkan kepatuhan terhadap peraturan perundang-undangan, serta nilai-nilai etika yang berlaku umum pada Perbankan, Bank Perkreditan Rakyat perlu segera menerapkan tata kelola. Otoritas Jasa Keuangan sebagai regulator pada tahun 2015 telah menerbitkan Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat. Obyek penelitian penerapan tata kelola sesuai Peraturan Otoritas Jasa Keuangan adalah PT Bank Perkreditan Rakyat Eka Bumi Artha. Metode penelitian dilakukan secara kualitatif dengan bersumber dari Laporan Tata Kelola PT Bank Perkreditan Rakyat  Eka Bumi Artha pada tahun 2018 yang telah dipublikasikan. Hasil penelitian menunjukkan PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan Tata Kelola Perusahaan yang Baik, dengan menerapkan prinsip-prinsip keterbukaan, akuntabilitas, pertanggung jawaban, independensi, dan kewajaran. Dari hasil evaluasi yang dilakukan secara keseluruhan berdasarkan data tata kelola tahun 2018, PT Bank Perkreditan Rakyat Eka Bumi Artha telah melaksanakan tata kelola sesuai Pasal 2 Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang Penerapan Tata Kelola Bagi Bank Perkreditan Rakyat.Kata Kunci: Evaluasi, Penerapan, Tata Kelola Perusahaan yang BaikAbstract  -The application of good governance of the Rural Bank or BPR banks is an obligation that must be implemented on an ongoing basis. A number of BPR closed operations due to experiencing problems in governance. The increase in the business volume of BPR is increasing the risks involved, thereby encouraging the need for the implementation of governance by BPR. With respect to the issue of the BPR and in order to create a healthy and robust BPR industry, and improve the performance of BPR, protect stakeholders, and improve compliance with legislation, as well as of ethical values that are generally applicable to banking. BPR as a bank financial institution need to implement governance immediately. Financial Services Authority as a regulator in the year 2015 has issued regulation of the Financial Services Authority No. 4/POJK. 03/2015 concerning the implementation of governance for the Rural Bank. The research object for implementing governance in accordance with the Financial Services Authority regulation is BPR Eka Bumi Artha. The research method was done qualitatively with the source of the report on BPR govern","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133003659","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":"Strategi Satuan Pengawas Internal untuk Meminimalisasi Temuan (Studi kasus pada Perguruan Tinggi Keagamaan Islam Negeri A)","authors":"Helti Nur Aisyiah","doi":"10.31294/moneter.v6i2.5772","DOIUrl":"https://doi.org/10.31294/moneter.v6i2.5772","url":null,"abstract":"This study aims to find out how the internal auditor (SPI)  in Islamic College (PTKIN) A works. This research chose SPI PTKIN A due to the achievement of SPI PTKIN A which succeeded in obtaining zero findings on examination object in 2016 previously audited by SPI. Based on the research result, SPI PTKIN A has initiated the concept of pre-audit, current-audit, and post-audit on every activity contained in the working plan and budget of the ministry and institution (RKAKL) of fiscal year 2016. With these three concepts make SPI successfully suppress fraud and minimize the findings.Keywords: audit, internal control unit, fraud, findings","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114442526","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}