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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani JURNAL LENTERA BISNIS JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Penelitian dan Pengabdian Masyarakat JACTA: Journal of Accounting and Tax
Featy Octaviany
Politeknik LP3I Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS KINERJA KEUANGAN PT MEDIKALOKA HERMINA TBK DAN IMPLIKASINYA TERHADAP EKSPANSI PERUSAHAAN Alexius Imanuel; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2348

Abstract

This study aims to analyze the financial performance of PT Medikaloka Hermina Tbk and examine its implications for hospital expansion capability by comparing it with PT Siloam International Hospitals Tbk. The research employs a descriptive quantitative approach using financial ratio analysis, which includes liquidity, solvency, and profitability ratios based on the companies’ financial statements for the 2020–2024 period. The data used in this study are secondary data obtained from published annual financial reports. The results indicate that the financial performance of PT Medikaloka Hermina Tbk is generally stable, with relatively strong liquidity, solvability and profitability levels that support the company’s hospital expansion strategy. Meanwhile, PT Siloam International Hospitals Tbk demonstrates strong capabilities in asset management and capital structure, although it presents different financial characteristics. The comparison of the two companies suggests that sound financial performance plays a significant role in supporting the sustainability of hospital network expansion. Therefore, effective and efficient financial management is essential to enhance the company’s capacity to expand healthcare services to the community.
PENGHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPh 23 PT DEWA DARU ADITECH PRIMA JAKARTA Nurafni Sabilla Yasin; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2355

Abstract

This study aims to determine the implementation of the calculation, payment, reporting, and recording of Income Tax Article 23 at PT Dewa Daru Aditech Prima Jakarta. The research method used is a descriptive qualitative method with data collection techniques in the form of observation, documentation, and literature study. The data used were obtained from service transactions subject to Income Tax Article 23 during the period of October to December 2025. The results of the study indicate that PT Dewa Daru Aditech Prima has implemented the calculation of Income Tax Article 23 at 2% of the gross amount of service transactions that are subject to tax in accordance with applicable tax regulations. Tax payments were made through an electronic payment system before the specified deadline, and tax reporting was conducted electronically through the Monthly Unified Income Tax Return. In addition, accounting records of transactions subject to Income Tax Article 23 have been carried out systematically in accordance with accounting principles and prevailing tax regulations. Therefore, the implementation of Income Tax Article 23 at PT Dewa Daru Aditech Prima has complied with applicable tax regulations.
AKUNTANSI PERSEDIAAN PADA PT. LINTAS BATAS DAGANG INTERNASIONAL Iis Prihartini; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2356

Abstract

This study aims to determine the implementation of inventory accounting at PT. Lintas Batas Dagang Internasional period and to evaluate its compliance with applicable accounting standards. The research method used is a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The analysis focuses on inventory recording and inventory valuation. The results indicate that PT. Lintas Batas Dagang Internasional has implemented a fairly effective inventory accounting system in supporting the company’s operational activities. The inventory valuation method applied assists the company in determining ending inventory value and cost of goods sold more efficiently. However, several obstacles were still found in inventory administration management, requiring improved supervision and accuracy in recording to produce more accurate and efficient inventory information.
Co-Authors Agung Edi Rustanto Alexius Imanuel Citra Sukmadilaga Dadang Surya Kencana Darmawan Darmawan Eddy Wahyu Wibowo Eko Sugiyanto Euis Winarti Fitri Shabrina Himawan Pramulanto Iis Kartini Iis Prihartini Iman Sulaeman Kustari Kustari Nanik Mutmainnah Nofi Anasari Nurafni Sabilla Yasin prihandono prihandono Ria Estiana Salsabilla Hanik Nur Abidah Srihadi Winarningsih Yuszak M. Yahya