cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sudirman
Contact Email
p3m_plj@lp3i.id
Phone
+6282111388734
Journal Mail Official
p3m_plj@lp3i.id
Editorial Address
https://plj.ac.id/ojs/index.php/jrakt/about/editorialTeam
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
JURNAL LENTERA AKUNTANSI
Published by Politeknik LP3I Jakarta
ISSN : 23392991     EISSN : 27456978     DOI : 10.34127/jrakt
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan Terbit pada Mei dan November setiap tahunnya. Naskah dikirim kapan pun melalui online (Registrasi). Pengiriman naskah Desember s/d April akan diterbitkan dibulan Mei dan pengiriman naskah Juni s/d Oktober akan diterbitkan dibulan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 194 Documents
 8   9   10   11   12 
DESKRIPTIF KUALITATIF ALASAN MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNPATTI MEMILIH KONSENTRASI AKUNTANSI SEKTOR PUBLIK Zalni, Zalni; Fauzan Z, M. Rifkhi; Putuhena, Hempry
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.v8i1.801

Abstract

This study aims to find out the reasons students majoring in accounting at the Faculty of Economics, Pattimura University decided to choose a concentration in public sector accounting, to be precise, students in their sixth semester of the 2022/2023 academic year. This research is a type of qualitative research using an interpretive paradigm. Retrieval of data using interviews packaged in the form of Fucus Group Discussion. The results showed that the reasons for students choosing the ASP (Public Sector Accounting) concentration were due to the preparation of their final project, preferred career goals, factors of interest in Public Sector Accounting, perceptions of wider availability of employment opportunities, perceptions of ASP courses tend to be easier, as well as factors teaching lecturer. Another finding is that almost all respondents are interested in a career as a government employee, although not all stated that the reason for choosing the ASP concentration was because of this.Keywords: Concentration, Accounting, Public, Qualitative, Interpretive
FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA GENERASI MILENIAL DI INDONESIA Cahyasari, Dyah; Michael, Michael
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.v8i1.813

Abstract

This study aims to determine the effect of tax knowledge, tax services, and tax digitization on individual taxpayer compliance (WPOP). The population used is the millennial generation who work as private employees. The sample used was 126 employees in the millennial generation category. The sampling technique uses purposive sampling with several criteria, such as: (1) Active private employees in 2019-2023, (2) Has done digital tax reporting, (3) Domiciled in the Greater Jakarta area. The type of data used is primary data, and the collection uses a questionnaire. Partially, the results of the study show that the tax knowledge variable has a negative effect on taxpayer compliance, the tax service variable has a positive effect on taxpayer compliance, while the tax digitization variable has no effect on taxpayer compliance.Keywords: Tax Service, Tax Knowledge, Tax Digitization, Tax Compliance Behavior
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Terdaftar Di LQ45 Tahun 2020-2022) Pranita, Fera Lufhidarani
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.v8i1.799

Abstract

This study aims to analyze the effect of inflation, interest rates and exchange rates on stock prices. Case studies of companies listed on LQ45 in 2020-2022. This study uses a quantitative approach method. The research sample used is 27 companies listed on LQ45 within three years from 2020-2022. Quantitative data used are data on inflation, interest rates, exchange rates and LQ45 stock prices. The analysis technique used is multiple linear regression. Hypothesis testing uses the t test (partial test) and F test (simultaneous test). The results of the study show that partially Inflation and Exchange Rates have an effect on the share prices of companies listed on LQ45 in 2020-2022, while simultaneously showing that Inflation, Interest Rates and Exchange Rates have a significant effect on Share Prices of companies listed on LQ45 in 2020-2022.Keywords: Inflation, Interest Rates, Exchange Rates, Stock Prices
DAMPAK LITERASI KEUANGAN DIGITAL TERHADAP PERILAKU KEUANGAN MAHASISWA UNIVERSITAS BINAWAN Sahamony, Nur Fitriyani
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.v8i1.800

Abstract

The purpose of this study was to find out whether there s an nfluence between financial literacy on the financial behavior of Binawan Uiniversity students. The research method used n this research s descriptive analysis with a quantitative approach. The sample used was 98 and were active students at Binawan Uiniversity. The results of the study show that there s an nfluence between financial literacy on the financial behavior of Binawan Uiniversity students. The results of the regression test show that the coefficient of determination (R2) s 0.973 or 97.3%. This value ndicates that 97.3% of financial behavior s nfluenced by financial literacy, while the remaiining 2.7% s nfluenced by other variables not examined n this study.Key words: Financial Literacy, Financial Behavior, Student Finance
ANALISIS HARGA JUAL SAPI POTONG DI CV.MITRA AGRO SANGKURIANG Mihrani, Mihrani
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.v8i1.822

Abstract

Determining product pricing is a crucial aspect of business operations as it directly affects revenue and profitability. This study aims to analyze the production cost and selling price of beef cattle and examine the profit margin above production costs based on the established selling price. The research was conducted at CV Mitra Agro Sangkuriang from March to April 2022. Data collection was done through observation, interviews, and documentation, followed by descriptive quantitative analysis. The research findings indicate that production costs are determined using the full costing method, which includes raw material costs, fixed costs, and variable costs. The established selling price is competitively priced in the market. The average selling price per head of beef cattle is Rp 24,748,200, resulting in a total selling price of Rp 150,729,714,000. Profit margins vary, with the lowest price at Rp 5,680,546 per head in September 2021 and the highest price at Rp 7,242,728 in December 2020. This study provides insights into the pricing strategy of beef cattle at CV Mitra Agro Sangkuriang and its impact on profitability.Key words: Beef Cattle, Production Costs, Selling Prices.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENABUNG MAHASISWA DI BANK SYARIAH (Studi Empiris Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pattimura) Layn, Yuyun Yuniarti; Kasben, Afida Firya
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.v8i1.825

Abstract

Factors that encourage millennials to be interested in saving at Islamic banks are education or knowledge, social environment, and level of religiosity. Knowledge is a foundation that fortifies individuals with different knowledge; only some have the same knowledge about Islamic banks. Therefore, this study aims to analyze the factors that influence students' interest in saving at Islamic banks, using qualitative and quantitative research methods, with the sampling technique being purposive sampling. The results showed that Islamic banking knowledge, social environment, and religiosity significantly affected students' interest in saving at Islamic banks.Keywords: Islamic Bank, Social Environment, Interest In Saving, Knowledge, Level Of Religiosity
PENERAPAN KONSEP SUSTAINABLE FINANCE: Model Analitycal Hierarchy Process Setiyowati, Harlis; Trisnawati, Luh Putu Puji
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.v8i1.826

Abstract

The idea of sustainable finance has gained acceptance on a global and regional scale, including in Indonesia. Applications of this new financial idea face challenges. Making a model for sustainable finance implementation is the aim of this study. The AHP model's goal is to establish a economic, social, and value  environment and corporate governance. The first level is a factor, namely obstacles to the implementation of sustainable finance, namely; economic, social and environmental aspects, issues of rules and regulations, disclosure of sustainable reports and technological interventions. Based on the results of testing the AHP model, the most important factor in implementing the concept of Sustainable Finance is the "Economic, Social and Environmental Aspects" factor with a weight of 0.390, the second most important factor is "Rules and Regulation Issues" with a weight of 0.319, then the "Disclosure of Sustainability Reports" factor with weight 0.158 and the lowest is the "Technological Intervention" factor with a weight of 0.132. Meanwhile, based on the test results, the most important actor in the concept of Sustainable  Finance based on test results, namely Financial Services Institutions with a weight of 0.338. The second most important actor is the Issuer with a weight of 0.275. The third most important actor is a Public Company with a weight of 0.264, and the actor with the lowest weight is All Related Parties with a weight of 0.147.  Recommend that For financial institutions and investors to be prepared to participate in ESG-based businesses, legislation and norms pertaining to sustainable finance urgently need to be improved, particularly fines for non-compliance and purposeful manipulation of sustainability reports.Keywords: AHP, Sustainable Finance 
ANALISIS PENDAPATAN PETERNAK SAPI POTONG SKALA RENDAH DI DESA ALATENGAE KECAMATAN BANTIMURUNG KABUPATEN MAROS Aisyah, Aisyah; Sirwan, A. Muh.
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.v8i1.824

Abstract

The cattle farming enterprise in Alatengae Village, Bantimurung District, Maros Regency, is a community initiative aimed at enhancing income sources. This research aims to identify the income of livestock farmers with a herd size ranging from 1 to 5 head of cattle in Alatengae Village, Bantimurung District, Maros Regency. The study was conducted between February and April 2021 at the specified location. A sample of 31 respondents was selected for the study. The data utilized in this research were of a quantitative nature, and data analysis was performed using income analysis formulas. The research findings indicate that the cattle farming enterprise in Alatengae Village, Bantimurung District, Maros Regency, whether in breeding or fattening systems, exhibited an R/C (Revenue to Cost) ratio greater than one. Therefore, from an economic feasibility perspective, the cattle farming enterprise in Alatengae Village, Bantimurung District, Maros Regency, generates profits and has the potential for sustainable development.Key words: Income Analysis, Small-Scale Beef Cattle Farming
PENGARUH BIAYA PENDIDIKAN, BIAYA PELATIHAN DAN BIAYA PROMOSI TERHADAP TINGKAT PENJUALAN PADA SEKTOR ROKOK (STUDI KASUS PT. GUDANG GARAM. TBK) Dewi, Ririn Sari; Rahmawati, Titah; Mu’arifin, Hidayatul
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.v8i1.849

Abstract

This study aims to analyze the effect of education, training, and promotion costs on the level of sales at PT Gudang Garam Tbk. The research method used is hypothesis testing using multiple linear regression. The data used in this study is the financial data of companies listed on the stock exchange. The analysis results show that training costs influence sales but are not significant. This is indicated by a significance value of 0.619, more significant than the significance level of 0.05 (5%). In addition, advertising costs also influence sales with a significance value of 0.236. However, the effect of education, training, and advertising costs on sales is insignificant. In addition, the analysis results also show that the regression model used has an accuracy rate of 58.7% which is explained by the independent variables. Companies can consider managing education, training, and promotion costs more effectively to increase their sales levels. Future research can involve other variables that affect sales and use a larger sample to obtain broader generalizations. Key words: Education and Training Costs, Promotion Costs, Sales
DETERMINASI PROFITABILITAS PERUSAHAAN SEKURITAS GO PUBLIC Nuryani, Anum; Jati, Waluyo
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.v8i1.850

Abstract

The purpose of this study is to examine and analyze the factors that affect profitability in securities companies that list their shares on the IDX. The method used begins with a search for secondary data from the period's financial statements. From 6 existing companies, 5 company samples were selected with a research period of 2016-2021. The data obtained is then obtained with the help of eviews to obtain the appropriate estimation model. Research is designed starting from problem identification, literatal studies, data search and processing, data presentation, distribution and withdrawal. The results of the study found that the factors that affect profitability, namely cash coverage against debt, debt to equity ratio and asset turnover have a significant effect on profitability supported by a coefficient of determination of 96%. Keywords: Profitability, Securitas, CKH, DER, TATO, ROA

Page 10 of 20 | Total Record : 194

 8   9   10   11   12 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025 Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025 Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024 Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023 Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023 Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI Vol 5, No 2 (2020): JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI Vol 3, No 1 (2018): JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI More Issue