Article Per Year (5 Year)
p-Index From 2020 - 2025
7.825
P-Index
This Author published in this journals
All Journal PRASI: Jurnal Bahasa, Seni, dan Pengajarannya Jurnal Pendidikan Kewarganegaraan Undiksha TINGKAP Jurnal Ilmu Komputer dan Agri-Informatika Journal Industrial Servicess Riau Journal of Computer Science El-Mashlahah Jurnal Ilmiah KOMPUTASI Teras Jurnal Alhadharah: Jurnal Ilmu Dakwah CIRCUIT: Jurnal Ilmiah Pendidikan Teknik Elektro Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Jurnal Wawasan Yuridika JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Media Sisfo Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi EDUTEC : Journal of Education And Technology Jurnal Vokasi JSR : Jaringan Sistem Informasi Robotik INTEGRITAS : Jurnal Pengabdian Getsempena English Education Journal Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) LEGAL BRIEF Jurnal Pengabdian Kesehatan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Sosial dan Teknologi Jumat Ekonomi: Jurnal Pengabdian Masyarakat COMMUNITY : Jurnal Pengabdian Kepada Masyarakat An-Nuha : Jurnal Pendidikan Islam Community Research Of Epidemiology (CORE) JURNAL LENTERA AKUNTANSI Edu Cendikia: Jurnal Ilmiah Kependidikan JUSTIN (Jurnal Sistem dan Teknologi Informasi) Alhadharah: Jurnal Ilmu Dakwah Journal Of World Science International Journal Mathla'ul Anwar of Halal Issues Jurnal Teknologi Sistem Informasi ASERSI : Jurnal Akuntansi Terapan dan Bisnis YASIN: Jurnal Pendidikan dan Sosial Budaya ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis JURNAL ABDIMAS PLJ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Al Ghafur : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat (JPM) Pinang Masak Jurnal Informatika Polinema (JIP) Jurnal Informatika: Jurnal Pengembangan IT Indonesian Journal of Islamic and Social Science (IJISS) JCAIP: Journal of Contemporary Applied Islamic Philanthropy Jurnal Penelitian Multidisiplin Bangsa Goodwood Akuntansi dan Auditing Reviu Jurnal Mesin Sains Terapan Informasi interaktif : jurnal informatika dan teknologi informasi Damhil: Jurnal Pengabdian kepada Masyarakat Relevan : Jurnal Pendidikan Matematika
EDI SAPUTRA
Fakultas Pertanian Universitas Pasir Pengaraian
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JURNAL LENTERA AKUNTANSI

 1 
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI KALIMANTAN BARAT Saputra, Edi; Sastrawan, Rahman; Patria, Andika
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.v10i1.1559

Abstract

The purpose of this study is to measure how much the contribution of PAD, which includes parameters of regional taxes, regional levies, results of management of separated regional assets, and other PAD sources, affects the ability of regions to manage finances independently in the Regency/City of West Kalimantan Province. The approach uses an associative quantitative method, using secondary data taken from budget implementation report documents recorded at the West Kalimantan BPS during the 2020-2023 period. The hypothesis was tested using the WarpPLS application using the Structural Equation Modeling (SEM) reference. The conclusion of the study proves that regional original income, measured through parameters of regional taxes, regional levies, and results of management of separated regional assets, has a significant impact on regional financial independence. However, other variables in legitimate PAD do not show a significant effect on regional financial independence.
DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Sastrawan, Rahman; Saputra, Edi; Toliang, Ermina
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.v8i2.1046

Abstract

The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it. Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit
Co-Authors A, Muhammad Razi Abidin, Zainil Ablamskyi, Serhii Ade Adriadi Afwanni, Yulia Azizah Ainal Mardhiah Aisyah, Nabila Dinda Alfurqan Alim Kurniawan, Muhammad Amalia Harmin Ambarwati, Diah Anam, M. Khairul Andriani, Widya Anggoro Sugeng Angkat, Puriandari Anjani, Sintiya Tri Apresto, Muhammad Haikal Apriyanto, Bambang ARIEF RIO MAULANA Arsa, Daniel Arsyad, Hanif Aryani, Reni Asmawati Asmawati Atika, Rindi Benedika Ferdian Hutabarat Budi Yanto, Budi Bukhari Bukhari Bukhari Kasim Busthom, Aby Yazid Al Candra Wijaya, Candra Dailami - Dalimunthe, Winda Vita Puri Dawam Suprayogi Destiana, Opinur Dewi Hasanah Edi Saputra Edward Bahar Ekafitrianda, J. M. Eman Suparman Erlin, Fitri Erni Rouza, Erni Eva Lutfiah, Eva Fani, Khori Fuad Fariduddin, Fahriyan Gajah, Ewin Sanjaya Gesit Thabrani Ginting, Yulia Wandani Gustami, Harmita Hadi, Vanesha Astri Hamdani Hamdani Hamdani, Hamdani Hamganisyah, Fadhil Islah Hanif Hanif Harahap, Putri Husnul Khotimah Harahap, Wahit Gunadi Hariyanto, Arie Harmain, Harmain Hartawan, Muhammad Handru Hendra, Donny Hendreo, Chornolius Hendri Hermawan Adinugraha Hermawan, Bambang Herniyanti, Rina Hidayatullah, Muhammad Rizky Hilvadani, Tita Hudamahya, Aulia Husen, Mohammad Saddam Husna, Latifatul I Wayan Kertih I Wayan Lasmawan Ilham, Syarif Muhammad Iwan Iwan Jannifar, A Jayadi Jayadi Jessica, Melia JP, Daisy Khairi, Miftahurrizqa Kuraesin, Meyse Kusumawati, Arnim Lia Handayani, Lia M. Yemmardotillah Maharja, Riadnin Miftahul Jannah Miftahul Khair Mizwar, Edi Muhaimin Yusof, Ku Abdul Muhammad Razi Muhammad Razi A Murthadahadi, Murthadahadi Muttaqin Muttaqin Nahar, Syamsu Neneng Hasanah Neni, Neni Nia Pratiwi Novita Sari Nurdin Nurdin Nurhayati Nurhayati Nurmahmudin, Resa Nurmahmudin Padang, Taufik Febriansah Pamungkas, Whilis Aziz Panji Panggeleng, Andi Mifta Farid PATRIA, ANDIKA Pratama Putra, Vernando Priyanto Priyanto Putra, Ifon Driposwana Putri Ramadhani, Nanda Putri Z., Khairin Nisa Putri, Giska Amelia Putri, Nadilla Audya Qoirunnisa, Qoirunnisa Raboula, Andre Rahman Sastrawan Rahmatina Aulia Rahmawati, Cut Rakhmyta, Yunie Amalia Ramadhani, Nanda Putri Rasyimah Rasyimah Razi A, Muhammad Renni Anggraini Rina Devianty, Rina Riyadh, Muhammad Rizal, Deri Rizky Maharja Rusmiati Salahuddin Salahuddin Samsul Bahri Samsul Bahri Saphana, Najwa Aulia Saputra, M Ari Sastrawan, Rahman Sazali, Muhammad Siregar, Ade Safitri Siregar, Alifah Siregar, Alifah Salsabillah Siti Lestari Siti Maysarah Sumardi . Syuhood B. Kooria Toliang, Ermina Tri Suratno Trinanda, Randi Triwibowo, Ananto Turmizi, Turmizi Ulfa Khaira, Ulfa Usman Usman Utomo, Pradita Eko Prasetyo Wardani, Sari Wirawati, Sri Mukti Wiza, Rahmi Yenni Fitri, Yenni Yohanes Adi Nugroho Yosi Riduas Hais Yulia, Vinna Zainal Muttaqin Zk, Aldo Tri Ilham