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All Journal International Journal of Artificial Intelligence Research Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmu Administrasi Negara (JUAN) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL LENTERA AKUNTANSI Indonesian Community Journal Batara Wisnu : Indonesian Journal of Community Services DIRHAM Jurnal Ekonomi Islam KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Masyarakat Nusantara Safari : Jurnal Pengabdian Masyarakat Indonesia Mamangan Social Science Journal Innovative: Journal Of Social Science Research Riset Ilmu Manajemen Bisnis dan Akuntansi Harmoni Pendidikan: Jurnal Ilmu Pendidikan Journal of Social Science and Multidisciplinary Analysis International Journal of Science and Mathematics Education Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Hendra Candra
Sekolah Tinggi Ilmu Ekonomi Ganesha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
IMPLEMENTASI SAK-EMKM BERBASIS MS. EXCEL TERHADAP LAPORAN KEUANGAN UMKM (STUDI KASUS PADA PETANI TOGE DI PULAU BINTAN – KEPULAUAN RIAU) Hendra Candra; Syarif Hidayatullah; Reko Adilani; Dian Safitri; Aura Diana Salsabilah
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1221

Abstract

MSME actors on Bintan Island face various challenges that can hinder their business development, one of the main challenges is the low level of financial literacy among MSME actors. This research aims to create a healthier and more sustainable economic environment on Bintan Island. By facilitating MSME actors in adopting accounting practices that are in accordance with accounting standards through a template based on Ms. Excel. The research methods used are qualitative descriptive, participatory and content analysis approaches. Meanwhile, the data collection techniques used are surveys, interviews, observations and FGD. The results of this study show that after the implementation of the SAK EMKM template based on Ms. Excel, the majority of respondents felt ease in preparing their business financial statements. They also feel helped by the SAK EMKM format provided in a template that has been automatically designed using formulas. In addition, the level of satisfaction with the use of this template is also quite significant, because respondents are very confident that the resulting financial statements are not only accurate, but also meet the accounting standards required for financing applications to financial institutions. The resulting impact for the government is that most respondents who have not completed their taxation plan to fulfill their tax obligations.
DINAMIKA PASAR UANG DAN PERAN SKEPTISISME PROFESIONAL AKUNTAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Nizar Zulkarnain; Hendra Candra
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1339

Abstract

The takeover of Silicon Valley Bank (SVB) by  the Federal Deposit Insurance Corporation (FDIC) in March 2023, which occurred just a month after the bank was recognized as one of the top 20 banks in the United States, provides significant lessons regarding the uncertainty that can engulf even the most respected financial institutions. The study aims to identify various factors that influence investment decisions in the money market, focusing on the challenges faced by investors in the face of market uncertainty and limited information available. The approach method used is Qualitative Descriptive with data collection techniques using document studies, interviews and content analysis which are then analyzed using thematic analysis. The results of this study show that investment decision-making in the financial market is greatly influenced by various factors, both internal and external, including greed, overconfidence, media coverage, faith) and FOMO. Thus, it is necessary to be skeptical of professional accountants in determining investment decisions to reduce the risk of errors due to inaccurate or manipulative information.
IMPLIKASI PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN PAJAK PADA PT. PELNAS BARUNA JAYA DI KOTA BATAM Hidayatullah, Syarif; Candra, Hendra; Azzahra, Sitti Aliyah; Arza, Zubair; Azzahra, Putri Nadira
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1968

Abstract

The Taxation is one of the main pillars of state revenue that supports national development, However, tax compliance in Indonesia is still a big challenge, especially for companies located in the country's border areas. The purpose of this study is to explore how CoreTax system affects the tax compliance, identify the challenges, and analyze the implications. This research uses a qualitative approach with a case study design, through in-depth interviews, documentation studies and field observations. The data was analyzed thematically based on Technology Acceptance Model (TAM), tax compliance theory, and Institutional Theory. The results of this study show that the implementation of CoreTax initially faced of limited digital literacy and technical understanding, but it continuously increased with full support from DJP tax institution. CoreTax has been proven to make easy and simplify reporting, increase transparency, and strengthen the actual compliance through an automated sanctions mechanism. In addition to the technical aspects, institutional legitimacy and trust in the DJP tax institution have also proven to play an important role in shaping compliance morale. This research has practical implications for government to strengthen the digital infrastructure, provide technical guidance, and expand the socialization in areas with limited access to technology. From an academic perspective, these findings enrich the literature on CoreTax's digital taxation system that supports sustainable tax compliance.
Co-Authors Abas, Farhat Abdul Kohar Adhy Firdaus Adi Wicaksono Adi Wicaksono Aep Saefullah Ahmad Fadli Ahmad Fadli Ahmad Hambali, Ahmad Ahmad Khatimi Aini Nurul Akmas, Nabilla Ambar Syafirlah Azzara Amrizal Amrizal Arda, Devid Putra Arief Syahreza Asep Surya Lesmana Aura Diana Salsabilah Azzahra , Sitti Aliyah Azzahra, Putri Nadira Budi Prajogo Cinta Rahmi Dian Safitri Dine Eka Putri Dwi Pravitasari Elvira Sitna Hajar Emizatul Aini Fachry Abda El Rahman Fahri Fahri Firdaus Alahudi Fisy Amalia Fuad Gagarin Siregar Haria Saputri Hasnain Sajjad Ibah Misbah Ika Agustina Indah Dwi Prafitasari Isnaini Muharrifah Jayaun, Jayaun Joned C. Saksana Kurmaniah, Kurmaniah Lesmana, Asep Surya M. Arief Noor M. Arief Noor M. Ningrum Pratiwi M. Yogi Riyantama Isjoni M.Khairul Umam Melati Puspita Hakim Miftah Febrianti’ Moh. Tahang Mohamad Fayruz Muhammad Ainun Naim Muhammad Arief Noor Muhammad Nur Hidayat Muhammad Ramdhan Muharifah, Isnaini Mulasih, Siti Nabila Soraya Nabilla Akmas Ningrum Pratiwi, Mayrani Noor, M. Arief Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Paokuma, Hasbibi Patria Adiguna Putera, Alifi Restu Putri Noor Ramayanti Qona’ah Adiahita Ramadani Pardian Ramayanti, Putri Noor Reko Adilani Retno Rizki Ririn Komariah Rismayanti Rismayanti Rombouw, Sahrul Rosliana Rosliana Ruvi, Muhammad Saksana, Joned Ceilandra Salima, Rianti Siregar, Fuad Siti Mulasih Sitti Aliyah Azzahra Sitti Aliyah Azzahra sri murtini . Suharmanto Sukardi Sukardi Sukardi Sukardi Sutariyono Sutariyono Syahreza, Arief Syarif Hidayatullah Syarif Hidayatullah Tafsiruddin, M. Tjiwijdjaja, Halim Tohiroh Tohiroh Tohiroh, Tohiroh Ujang Kusnaedi Umar Syahid Fatahillah Wahid Hasyim Wahyuni Wulandari WICAKSONO, ADI Yandi Asmana Yasir Rumuar Yet Heni Yanti Zubair Arza Zulfikar Hidayat Zulkarnain, Nizar