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PENGARUH UTANG TERHADAP LABA BERSIH PT INDOCEMENT TUNGGAL PRAKASA TBK TAHUN 2021 Nurdin Zaelani Apdau; Riko Sutriyadi; Nasril Nasril
JURNAL LENTERA AKUNTANSI Vol. 6 No. 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.564

Abstract

With the rapid growth of the present day, every company is required to be able to compete with other companies in establishing the development and the existing rates. The company's growth and progress are determined in how it achieves its ultimate goal of achieving its established profit. In this case debt isa source of funds to continue production and achieve the company's goals. The thesis marked "the effects of debt on net profit PT Indocement Tunggal Prakasa Tbk. And the study commissioned to know how debt affects a partial and large net profit PT Indocement Tunggal Prakasa Tbk registered to the Indonesia Stock Exchange. The method used in this study is with a quantitative approach with secondary data as a source of data obtained from the official site of the Indonesian exchange. The technique used was a classic analysis of assumptions, a simple hypothetical and regression analysis with the help of SPSS software. Based on a study conducted by t or partial by the SPSS it is concluded that debt has a negative effect on net profit.Keywords: net profit, debt, Indocement Tunggal Prakasa
PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP TINDAKAN KECURANGAN PADA USP SWAMITRA BUKOPIN DI JAKARTA Riko Sutriyadi; Elvin Shelly Joe
JURNAL LENTERA AKUNTANSI Vol. 6 No. 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.576

Abstract

This study aims to find out how the Effect of Internal Auditor Professionalism on Fraudulent Actions. Internal auditors as people who carry out internal auditing activities, have an obligation to assist management in preventing fraudulent acts, through reviews of the effectiveness of internal controls and providing suggestions for improvement. Professionalism is a measure used to see how well a person carries out his work or profession. Good experience will produce better knowledge than those who do not have sufficient knowledge of the task. The data used in this study were obtained from a questionnaire created by the researcher and filled out by the Internal Auditor of USP Swamitra Bukopin in Jakarta. USP Swamitra Bukopin is a Savings and Loan Unit from the cooperation between the Cooperative and PT Bank Bukopin, Tbk. Based on the results of data analysis that has been carried out by the author at the USP Swamitra Bukopin in Jakarta, regarding the Effect of Internal Auditor Professionalism on Fraud, the authors can conclude that there is a significant positive effect between the X variables on Y, because the value of t-count > t-table (4,878 > 2,069). So that there is an influence between the X variable on Y, or in other words Ho accepts and Ha is rejected. Based on research conducted at USP Swamitra Bukopin in Jakarta, it can be concluded that the professionalism of internal auditors has a significant effect on fraud. Based on the calculation of the regression test, it can be seen that the coefficient of determination (R2) is 0.509 or 50.9%, which means that the contribution of the professionalism of the internal auditors to fraud at the USP Swamitra Bukopin in Jakarta is strong. While the remaining 0.491 or 49.1% is influenced by other factors that are not taken into account in this study.Keywords : Profesionalisme Auditor Internal dan Tindakan Kecurangan
PENGARUH INFLASI, INDONESIAN GOVERMENT BOND/SUN YIELD, KURS DOLLAR, PERTUMBUHAN GDP TERHADAP INDEKS LQ45: DENGAN INDEKS IHSG SEBAGAI VARIABEL INTERVENING DI BURSA EFEK INDONESIA (Study empiris di Bursa Efek Indonesia tahun 2011 – 2016) Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol. 4 No. 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.133 KB) | DOI: 10.34127/jrakt.v4i2.325

Abstract

This study aims to analyze the effect of inflation, Indonesian government bond / SUN yield, dollar exchange rate, GDP growth on the LQ45 index, with the IHSG index as an intervening variable on the Indonesia Stock Exchange (Empirical Study on the Indonesia Stock Exchange in 2011-2016). This study uses purposive sampling with weekly data (week to week) for 5 years starting from January 2011 to January 2016 and obtained a population of 263 weeks. The statistical method used in this study is inferential statistics that is multiple linear regression analysis with time series data that is processed using Eviews 7 software. The results showed that partially the inflation variable had a negative and significant effect on the LQ45 index, The Indonesian Government Bond / SUN yield had a positive and significant effect on the LQ45 index, the dollar exchange rate had a positive and significant effect on the LQ45 index, GDP growth had a positive and significant effect on the index LQ45. Inflation variable has a negative and significant effect on the JCI index, The Indonesian Government Bond / SUN yield has a positive and significant effect on the JCI index, the dollar exchange rate has a positive and significant effect on the JCI index, GDP growth has a positive and significant effect on the JCI index, LQ45 Index has a positive effect and significant on the JCI index and simultaneously intervening variables, namely inflation, The Indonesian Government Bond / SUN yield, dollar exchange rate, GDP growth and LQ45 index have a significant effect on the index index JCI. The conclusion from the results of this study is that there is no significant effect on the research gap proposed by the author.Keywords: inflation, SUN yield, GDP, LQ45 index, IHSG index.
Design and Build It Ticketing Helpdesk Information System At RS. Metropolitan Medical Centre Nasril; Setiabudi, Arifin; sutriyadi, Riko
ENCRYPTION: Journal of Information And Technology Vol. 1 No. 1 (2022): ENCRYPTION: Journal of Information And Technology , July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/encryption.v1i1.362

Abstract

Design and Build an IT Ticketing Helpdesk Information System at the Hospital. Metropolitan Medical Center is a system that can help to provide services in the form of additional requests or feature troubleshooting on existing applications on the RS. Metropolitan Medical Centre. IT Information System Design Ticketing Helpdesk at Hospital. Metropolitan Medical Center comes with features supporters in the form of categories and classifications of requests or requests with different due dates for work selected category. In addition, Design and Build IT Information Systems Ticketing Helpdesk at Hospital. Metropolitan Medical Center uses user leveling system. So, it can help SIRS department staff (Hospital Information System) to manage query data adding or troubleshooting features proposed by staff other units/departments in existing applications. The process of making an IT Ticketing Helpdesk Information System Design on RS. The Metropolitan Medical Center uses the Research Method Development by taking data from RS. Metropolitans Medical Centre, interviewed SIRS department staff, literature review supports problem-solving theory as well as the Unifield Modeling Language (UML) for the design of the application system. This application is web based which can be accessed via Firefox and Google Chrome browser software.
PENCATATAN AKUNTANSI DENGAN SAK EMKM MENGGUNAKAN MS EXCEL PADA TOKO ABC TAHUN 2025 Sutriyadi, Riko; Octavia, Sindy Nur; Sugiyanto, Eko; Karomah, Nurul Giswi
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1649

Abstract

Accounting is the process of recording or noting a business entity's financial transactions in accounting records, such as journals and ledgers, based on valid transaction evidence. The purpose of accounting is to find out the financial statements at ABC Store. The preparation of ABC Store's financial statements using Microsoft Excel according to needs and to find out the performance results of ABC Store's financial statements. In recording ABC Store's financial transactions from cash receipts and disbursements. Previously, ABC Store only recorded cash receipts and disbursements simply by using paper bookkeeping or bookkeeping. Cash receipt or disbursement transactions are obtained from receipt and purchase transactions at ABC Store and are recorded every day when the total cash receipts or disbursements on that day have been summarized. The weakness is that you have to record one by one in the bookkeeping and calculate manually to find out the total cash receipts each day. The preparation of ABC Store's financial statements using Microsoft Excel is made and explained very well so that the store owner can use it well later. ABC Store knows the difference between before and after the application using Microsoft Excel.
PENGARUH HARGA EMAS DUNIA,HARGA MINYAK DUNIA DAN NILAI TUKAR USD TERHADAP HARGA SAHAM LQ45 Pranita, Fera Lufhidarani; Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1660

Abstract

This study aims to analyze the influence of global gold prices, global oil prices, and the USD exchange rate on LQ45 stock prices on the Indonesia Stock Exchange. Global gold and oil prices are considered global indicators that influence investor sentiment, while the USD exchange rate reflects external forces affecting domestic economic stability. The data used is monthly time series data from 2021-2023, analyzed using multiple linear regression. The results show that global gold prices, global oil prices, and the USD exchange rate influence LQ45 stock prices. This finding indicates that investors in the Indonesian capital market pay attention to global macroeconomic conditions. This research is expected to serve as a reference for investors and policymakers in understanding the dynamics of the Indonesian capital market.
PENGARUH ROA, ROE, EPS DAN NPM TERHADAP HARGA SAHAM INDEKS LQ45 TAHUN 2018-2022 Sutriyadi, Riko
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.864

Abstract

The capital market in Indonesia has a big role for the country's economy, with the capital market (capital market). Investors as parties who have excess funds can invest their funds in various securities in the hope of obtaining returns. Accurate stock valuation can minimize risk considering stock investment in the capital market is a high-risk type of investment. The share price can change at any time depending on the amount of supply and demand by investors for these shares. Factors that can affect the ups and downs of a company's stock price are internal factors and external factors of the company. This study uses the company's internal factors which are reflected in the company's financial statements. The company's internal factors used are financial ratios such as profitability ratios proxied by Return on Assets (ROA) and Net Profit Margin (NPM), Return on Equity (ROE) and market ratios proxied by Earning Per Share (EPS). This study shows that Return on Assets (ROA) and Return on Equity (ROE) partially have no significant effect on stock prices in the LQ45 Index and Earnings per Share (EPS) and Net Profit Margin (NPM) partially have an effect on significant effect on stock prices on the LQ45 index and ROA, ROE, EPS and NPM simultaneously have an effect on stock prices on the LQ45 index marked by an influence of 45.6%.Keywords: ROA, ROE, EPS, NPM
PERANCANGAN SISTEM INFORMASI STOK OBAT PADA APOTEK METROMEDICA CENTER JAKARTA Yasin, Muhammad; Sutriyadi, Riko
JURNAL LENTERA ICT Vol. 4 No. 1 (2018): JURNAL LENTERA ICT
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Apotek Metromedica Center is a private institution engaged in the pharmaceutical sector located on Jalan Pejaten Raya, South Jakarta. This pharmacy still requires a drug stock system in order to create time efficiency and data accuracy. The drug stock process at the Metromedica Center Pharmacy still does not use a computer system. Employees in recording drug stock must write incoming and outgoing stock data on sheets of paper, then in making reports of incoming and outgoing drug stocks written in the report book. Keywords: system design, stock, medicine
THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Maria Evy Purwitasari; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes, January 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
Pelatihan Persiapan Menghadapi Dunia Kerja pada Siswa SMA Cengkareng 1 Sudirman Yakub; Fatimah Malini Lubis; Susi Oktafiani; Herawati Tardan; Riko Sutriyadi
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i2.93

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesiapan siswa SMA Cengkareng 1 dalam menghadapi dunia kerja melalui pemahaman yang komprehensif mengenai pentingnya persiapan diri. Fokus utama pelatihan ini adalah pada tiga aspek utama, yaitu persiapan ilmu (knowledge), keterampilan (skill), dan sikap (attitude) sebagai fondasi utama dalam memasuki dunia kerja. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pelaksanaan pelatihan, serta evaluasi kegiatan. Materi pelatihan dirancang secara aplikatif, meliputi pemahaman tentang pentingnya menguasai ilmu yang relevan dengan pekerjaan yang diinginkan, pengenalan dan pengembangan soft skills yang dibutuhkan di dunia kerja seperti komunikasi, kerja sama tim, dan problem solving, serta penanaman attitude positif seperti disiplin, tanggung jawab, dan etika profesional. Pelaksanaan kegiatan dilakukan secara interaktif melalui ceramah, diskusi, serta simulasi sederhana untuk memperkuat pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran siswa terhadap pentingnya mempersiapkan diri secara menyeluruh sebelum memasuki dunia kerja. Selain itu, siswa menjadi lebih memahami kompetensi yang harus dimiliki sesuai dengan minat karir mereka. Evaluasi menunjukkan bahwa peserta merasa materi yang diberikan sangat relevan dan memberikan wawasan baru yang bermanfaat bagi masa depan mereka. Dengan demikian, pelatihan ini diharapkan mampu membentuk siswa yang lebih siap, percaya diri, dan memiliki daya saing dalam menghadapi tantangan dunia kerja.