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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
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PENGARUH AUDIT PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN TAX RATIO DI KANTOR PELAYANAN PAJAK TANGERANG SELATAN Mahwiyah, Mahwiyah; Khotimah, Husnul; Betara, Santika
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.v8i1.851

Abstract

The purpose of this study was to determine the effect of tax audits and taxpayer compliance with the Tax Ratio at the South Tangerang Primary Tax Office. In this study using a quantitative approach with data techniques using a questionnaire. The scale of data measurement with a Likert scale. Data were analyzed using multiple regression analysis with the help of the SPSS version 25 program. The results showed that the Tax Audit variable has a significance level of 0.045. The sig value of 0.045 is smaller than 0.05 and the t-count value of 2.041 is greater than the t-table value of 1.6637. So it can be interpreted that the Tax Audit variable has a positive and significant effect on the Increase in Tax Ratio. The Taxpayer Compliance variable has a significance level of 0.007. The sig value of 0.007 is smaller than 0.05 and has a t-count value of 2.756 which is greater than the t-table value of 1.6637 and can be interpreted as Taxpayer Compliance which turns out to have a positive and significant effect on increasing the Tax Ratio. Based on the research results, it is expected that KPP Pratama South Tangerang can maximize the implementation of tax audits so that taxes and tax revenues increase and are expected to be able to conduct counseling and outreach aimed at increasing taxpayers.Key words: Tax Audit, Tax Payer Compliance, Tax Ratio
PENGARUH ATRIBUT PRODUK, SWITCHING COST, KEPUASAN KONSUMEN TERHADAP LOYALITAS PELANGGAN (Studi Pada Pengguna Vivo Pada Masyarakat Di Surakarta) Riani, Alfina; Susanti, Ari
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.v8i1.830

Abstract

This study aims to see the Effect of Product Attributes, Switching Costs, and Consumer Satisfaction on Customer Loyalty.  The data was collected through the distribution of an online questionnaire to vivo users in Surakarta and which will be a sample of 96 respondents. The data obtained will be processed using several tests, such as data instrument test, classical assumption test, multiple regression analysis, t-test, f test, and coefficient of determination processed using the SPSS application. The results of the study proved that the variables of Product Attributes, Switching Cost, and Consumer Satisfaction had a positive and significant effect on Customer Loyalty.Keywords: Product Attributes, Switching Cost, Consumer Satisfaction, Customer Loyalty.
ANALISIS KINERJA INDUSTRI PERBANKAN NASIONAL PASCA COVID-19 Roni, Faizal; Rafik, Ahmad; Lidwan, Nanang; Siagian, Sabaruddin
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.v8i1.852

Abstract

The purpose of scientific writing is to analyze the performance of the banking industry, related to liquidity performance, credit disbursement and processing of non-performing loans, management of third party funds (DPK), profitability or ROA, and post-Covid-19 banking capital or CAR. The research sample used is a conventional commercial bank (BUK). The data used is secondary data taken from OJK. As a result, overall banking performance after the Covid-19 crisis has been satisfactory. As an individual result, post-Covid-19 banking liquidity is very good, credit disbursement performance has returned to normal and the management of non-performing loans is consistently in a safe position. Meanwhile, the performance of third party fund management also greatly improved. In addition, bank profitability has recovered to the level it was before the Covid-19 crisis and banking capital or CAR during the post-Covid-19 crisis has remained strong to finance the elimination of problem loans.Key words: Liquidity, Credit, NPL, DPK, ROA and CAR.
PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Agung Durya, Ngurah Pandji Mertha; Purwitasari, Maria Evy; Ependi, Nur Haris; Ikhtiari, Kirana; Syam, Hasnidar
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.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Fauziati, Popi; Hamdi, Mukhlizul; Karimi, Kasman; Rahmawati, Novia; Husna, Nailal
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.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Susilawati, Ewi; Fatururrahman, Mujtabah
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.v8i1.665

Abstract

The purpose of this study was to see the effect of working capital turnover on profitability. The population used in this study are all coal mining companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique. In accordance with the predetermined criteria, there were 21 companies that entered according to the criteria and financial reporting period under study, namely 2015-2019. The type of data in this study uses secondary data obtained by the documentation method through the website www.idx.co.id. The technical analysis used in this research is simple regression analysis. The results of this study indicate that working capital turnover has a positive and significant effect on profitability. It can be seen that tcount is 4.446 and ttable is 1.65950, which means tcount> ttable (4.446> 1.65950) and the significance level is 0.000. Thus it can be stated that H0 is rejected and Ha is accepted. And the correlation coefficient value is 0.401, which means that the level of relationship between variables is moderate because it is located in the interval 0.40-0.599. And the coefficient of determination (R2) is 16.1% for profitability. While the remaining 89.9% is influenced by other factors or variables not examined in this study.Keywords: Working Capital Turnover, Profitability, Return On Assets (ROA), Coal Mining
PENGHITUNGAN, PENYETORAN, PELAPORAN PPN DAN MEKANISME PENGISIAN E-FAKTUR PADA PT BUKIT ANGKASA MAKMUR Dewi Aprida; Putri Juniasih
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.930

Abstract

The tax sector is a very important revenue source in development financing. One of the efforts made to increase revenue comes from Value Added Tax. Value Added Tax is imposed on the value of goods or services in circulation from producers to consumers, in English it is called Value Added Tax (VAT). The purpose of preparing this final assignment is to find out the calculation, deposit, reporting of VAT and the mechanism for filling in e-invoices at PT Bukit Angkasa Makmur. Collecting this data with descriptive research, namely by collecting the required data so that the writer can analyze and draw conclusions from the data collected. The results of the study show that PT Bukit Angkasa Makmur calculates the VAT rate of 10% which is linked to the Tax Imposition Basis (DPP) in accordance with the Value Added Tax Law. The results of the August 2021 VAT calculation show that the output tax is greater than the input tax so that underpayment and underpayment of VAT will be paid for the next period. PT Bukit Angkasa Makmur as the issuer of the Tax Invoice, when issuing the Output Tax Invoice PT Bukit Angkasa Makmur fills in the E-invoice and makes Periodic VAT SPT using the E-invoice. Deposits were made on September 18, 2021, and reporting was made at the end of the month, namely September 30, 2021. Key words: E-Invoice Calculation Mechanism
PENGARUH PENERAPAN ACTIVITY BASED COSTING (ABC) TERHADAP MANAJEMEN BIAYA PRODUKSI, PRODUKTIVITAS PERUSAHAAN, DAN EFISIENSI PERUSAHAAN Tahang, Moh; Hakim, Melati Puspita
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.v8i1.885

Abstract

This study aims to analyze the influence of the implementation of activity-based costing (ABC) on the management of production costs, productivity and efficiency of the company. The research method used is qualitative with case studies in several manufacturing companies that have implemented the ABC system. Data collection is done through in-depth interviews with production managers, analysis of financial statements and direct observation of the production process. This study was conducted for 6 months, from January to June. The results show that the implementation of ABC has a significant impact on the company's production cost management. With ABC, companies can more accurately determine the cost of production for each activity involved, helping to make resource allocation decisions and control costs more accurately. Furthermore, the adoption of ABC is also associated with increasing the company's productivity. With a better understanding of production costs, companies can optimize production processes and improve overall operational efficiency. However, this study has some limitations, including limited case study and focus on qualitative data. The implication of this study is the importance of how companies view the implementation of ABC as a tool to improve cost management, productivity and operational efficiency in order to gain a competitive advantage.  Keywords: Activity Based Costing, Production Cost Management, Company Productivity, Company Efficiency 
SISTEM AKUNTANSI PENGELUARAN KAS PADA KLINIK PRATAMA MUTIARA AGMA BENGKULU Endah Heryanti; Mihardianto Mihardianto; Niko Prilyan Pratama
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.931

Abstract

Sistem akuntansi adalah sebuah ikhtisar yang terdiri dari catatan manual atau komputerisasi transaksi keuangan untuk tujuan rekaman, mengkategorikan, menganalisis dan melaporkan informasi manajemen keuangan yang tepat waktu. sistem akuntansi memiliki berbagai fungsi seperti mengumpulkan dan menyimpan data transaksi, memproses data menjadi informasi untuk pengambilan keputusan, dan sebagai kontrol terhadap organisasi. penelitian ini dilakukan untuk mengetahui bagaimana sistem akuntansi pengeluaran kas, bagian yang terkait, dokumen dan catatan akuntansi yang digunakan, jaringan prosedur yang membentuk sistem dan flowchart mengenai sistem akuntansi pengeluaran kas, pengendalian internal. Jenis penelitian yang dilakukan berupa penelitian kepustakaan dan penelitian lapangan. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode observasi, wawancara. Langkah- langkah yang digunakan adalah dengan membahas sistem akuntansi pengeluaran kas, bagian yang terkait, dokumen dan catatan akuntansi yang digunakan, jaringan prosedur yang membentuk sisem dan flowchart mengenai sistem akuntansi pengeluaran kas, dan pengendalian internal. Dari hasil penelitian tersebut diperoleh sistem akuntansi pengeluaran kas pada Klinik Pratama Mutiara Agma sudah berjalan dengan baik, namun masih mempunyai kekurangan. Kata Kunci : Sistem Akuntansi, Pengeluaran Kas, Flowchart
PENGARUH HARGA TERHADAP MINAT BELI BELANJA DARING (ONLINE SHOPPING) PADA GENERASI Y STUDI KASUS: ALUMNI FISIKA ITB 2009 Nurhakim, Rahman
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.v8i1.895

Abstract

This study aims to determine the relationship and influence between price and purchase intention on online purchases among millennials. This research was conducted using a survey sampling method using an intentional sampling technique as long as they have made purchases online and are millennials. The results of the research are hypothesis testing, definitive analysis and simple linear regression analysis using the IBM SPSS 25 tool. The results show that the price variable has a positive and significant effect on online buying interest. The correlation between the price variable and the online purchase intention variable is moderate and has a positive effect. Determination of the price variable on buying interest in online purchases is 19.8%, the rest is influenced by other factors not included in this study.Keywords: Price, Interest to Buy Online, Generation Y

Page 11 of 20 | Total Record : 194

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