Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal ATRABIS: Jurnal Administrasi Bisnis (e-Journal) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Jonathan Lucky Sasmitha
Politeknik LP3I
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisa Perhitungan Suku Bunga Pinjaman Harian Pada Aplikasi Pinjaman Online Legal Menggunakan Metode Simple Interest Jonathan Lucky Sasmitha; Budi Harto
ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Vol 7 No 2 (2021): ATRABIS: Jurnal Administrasi Bisnis (e-Journal) - Desember 2021
Publisher : Program Studi Administrasi Bisnis POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v7i2.665

Abstract

Abstrak: Banyaknya aplikasi pinjaman online yang tersedia dalam berbagai platform digital disertai dengan kemudahan dalam persyaratan pinjaman membuat calon konsumen memiliki banyak alternatif pilihan berkaitan dengan pinjaman online. Namun, keputusan yang akan diambil perlu disertai dengan pertimbangan dan perhitungan yang tepat agar dapat membedakan antara aplikasi pinjaman online legal dan ilegal. Salah satu ketentuan yang membedakan adalah besaran bunga pinjaman harian pada aplikasi pinjaman online legal diatur maksimal sebesar 0.8 %. Penelitian ini bertujuan untuk melihat kepatuhan penetapan suku bunga pinjaman pada aplikasi pinjaman online. Sebanyak 49 aplikasi pinjaman online legal yang terdaftar di OJK digunakan sebagai sampel dalam penelitian ini. Hasil penelitian menunjukkan bahwa dalm pelaksanaannya tidak semua apliksi pinjaman online legal menginformasikan secara terbuka besaran bunga pinjaman dalam ilustrasi pinjamannya. Penelitian ini juga menemukan terdapat aplikasi pinjaman online legal yang menetapkan suku bunga pinjaman di atas ketentuan yang telah disepakati.
Analisis Tingkat Pengungkapan Sosial terhadap Laporan Tahunan Industri Manufaktur dan Non-Manufaktur Budi Lesmana; Riyanto; Sakti Muda Nasution; Mira Ismirani Fudsyi; Jonathan Lucky Sasmitha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2911

Abstract

Based on the research conducted and supported by existing theories, at the 5% significance level, there is a significant difference in the level of social disclosure, with manufacturing companies reporting higher levels than non-manufacturing companies. This difference is generally due to differences in company size and operational characteristics, which influence the social impacts experienced by manufacturing and non-manufacturing companies. Hypothesis testing, taking into account the size of the sample companies, revealed a significant difference in the level of social disclosure, with manufacturing companies reporting higher levels than non-manufacturing companies with large firm sizes. There was no significant difference in the level of social disclosure for companies with small firm sizes, with manufacturing companies reporting smaller levels than non-manufacturing companies with smaller firms. A comparative study of the level of social disclosure using a content analysis method using a score approach within a specific range for each category, for example, a score between 0 and 3, where 0 indicates no social disclosure, 1 indicates minimal social disclosure, 2 indicates general social disclosure without complete explanation, and 3 indicates specific and complete social disclosure.
Perancangan Database Sistem Informasi Akuntansi Penerimaan Kas Sumbangan Pembinaan Pendidikan (SPP) Berbasis Microsoft Access Shelly Pursika; Riri Rumaizha; Tubagus Riko Rivanthio; Jonathan lucky Sasmitha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3108

Abstract

This study aims to design a database for the cash receipt accounting information system at SMK IT Baitul Aziz based on Microsoft Access. The research method used is qualitative descriptive method that explains the cash receipt procedure through data collection techniques. The data used is financial data from student tuition (SPP) payments. The results show that financial recording at SMK IT Baitul Aziz is still manual using Microsoft Excel, causing problems such as unsystematic recording, data loss due to human error, damaged data due to computer viruses, and limited data managers. The database design produces tables including student data, class data, fee components, payment data, payment SPP, and registration. The conclusion is that an automated cash receipt system is needed using a Microsoft Access database to facilitate recording and recapitulation of student payment data.
Co-Authors Budi Harto Budi Lesmana Mira Ismirani Fudsyi Riri Rumaizha Riyanto Sakti Muda Nasution Shelly Pursika Tubagus Riko Rivanthio