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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 LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN (Pada Perusahaan Bank Mandiri Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2001-2022) Awwaliyah, Nur Amaliatun; Hawignyo, Hawignyo
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.v8i1.856

Abstract

Metode analisis  data yang digunakan yaitu dengan menggunakan Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis, dan Koefisien Determinasi R2 pada Perusahaan Bank Mandiri (Persero) Tbk. Pada metode analisis yang digunakan dalam penelitian menggunakan software SPSS versi 20. Variabel penelitian ini adalah variabel independen sebagai Laba Bersih dan Arus Kas, sedangkan variabel dependen sebagai Kebijakan Dividen. Teknik analisis yang digunakan yaitu teknik Analisis Regresi Linier Berganda dengan Uji t dan Uji f dengan tingkat signifikan sebesar 0.05. Pada hasil penelitian adalah nilai dari R square sebesar 0,465, yang artinya variabel independen Laba Bersih dan Arus Kas Operasi dapat menjelaskan variabel dependen Kebijakan Dividen sebesar 46,5% sisanya 53,5% dijelaskan variabel lainya diluar model penelitian ini. Hasil Uji Asumsi Klasik ada beberapa asumsi yaitu Uji Normalitas mempunyai nilai signifikansi sebesar 0,544 jadi setiap variabel signifikan lebih besar dari 0.05. Uji Autokorelasi pada penelitian ini sebesar 1,584, dan Uji Multikolonieritas sebesar 2,946. Pada hasil penelitian Uji t Laba Bersih sebesar -4,058 dengan t tabel 2,07961 dan nilai signifikan sebesar 0,001 jadi hasil penelitian ini Laba Bersih berpengaruh secara parsial terhadap Kebijakan Dividen. Hasil penelitian Uji t Arus Kas sebesar 3,169 dengan t tabel 2,07961 dan nilai signifikan sebesar 0,005 jadi hasil penelitian ini Arus Kas berpengaruh secara parsial terhadap Kebijakan Dividen. Pada hasil penelitian ini Uji f sebesar 8,259 dengan f tabel sebesar 3,52 dan nilai signifikan 0,003, hasil penelitian ini variabel independen berpengaruh secara simultan terhadap variabel dependen.Kata Kunci : Laba Bersih, Arus Kas Operasi, Kebijakan Dividen.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR TINGKAT RASIO LIKUIDITAS DAN PROFITABILITAS (Studi Pada PT Mayora Indah TBK Bengkulu) Herlina Herlina; Asmawi Mangku Alam; Septi Nurindah Sari
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.v7i2.932

Abstract

This study aims to determine the condition of the financial statements, the calculation of the liquidity and profitability ratios, as well as the results of the analysis of the liquidity and profitability level ratios at PT Mayora Indah Tbk in 2019, 2020 and 2021. The methods used by the author in obtaining data are literature study methods and methods. observation. The results of the study concluded that the condition of the financial statements using horizontal comparative analysis was in good condition because each year it had increased. From the calculation of the liquidity ratio as measured by the current ratio and quick ratio method, it has increased and can be said to be liquid or above the industry average, so that the company is able to meet its short-term obligations (debt), but for the cash ratio method itself it is still said to be liquid. although the resulting ratios are above the industry average. This means that the company's ability to meet its short-term obligations (debt) is still not sufficient, but if the ratio results are compared with the industry average, it is quite good. From the calculation of profitability as measured by the return on assets method, return on equity and net profit margin are still not good because they are still below the industry average, even though the company has experienced an increase in profit, the company is still unable to manage the invested capital efficiently. Keywords: Financial Statement Analysis, Liquidity Ratio, Profitability
PROSES PENGHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 PADA PT. MULTI KARYA SINERGI Dewi Aprida; Apriza Leony
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.927

Abstract

PPh Article 23, is a tax withheld on income received or earned by domestic taxpayers (individuals and entities), and permanent forms of business originating from capital, rendering services, or carrying out activities other than those deducted from Article 21 Income Tax, Article 23 Income Tax it is paid to be owed by a government agency or domestic Tax Subject, activity organizer, permanent establishment, or other representative of a foreign company. The purpose of this study was to determine the process of calculating, depositing and reporting PPh 23 at PT. Multi Karya Sinergi which acts as a tax cutter for services. This research is in the form of descriptive, namely by classifying and analyzing data so as to provide a solution to a problem by means of field studies consisting of observations, interviews, work practices and literature studies. Based on the results of the study it can be concluded that the calculation of Article 23 PPh is in accordance with the rates and tax bases. For depositing and reporting taxes in 2021, you are already using an application to make it easier to work. Keywords: Income Tax Article 23, Calculation, Deposit
PENGARUH ROA, ROE, EPS DAN NPM TERHADAP HARGA SAHAM INDEKS LQ45 TAHUN 2018-2022 Sutriyadi, Riko
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.v8i1.864

Abstract

The capital market in Indonesia has a big role for the country's economy, with the capital market (capital market). Investors as parties who have excess funds can invest their funds in various securities in the hope of obtaining returns. Accurate stock valuation can minimize risk considering stock investment in the capital market is a high-risk type of investment. The share price can change at any time depending on the amount of supply and demand by investors for these shares. Factors that can affect the ups and downs of a company's stock price are internal factors and external factors of the company. This study uses the company's internal factors which are reflected in the company's financial statements. The company's internal factors used are financial ratios such as profitability ratios proxied by Return on Assets (ROA) and Net Profit Margin (NPM), Return on Equity (ROE) and market ratios proxied by Earning Per Share (EPS). This study shows that Return on Assets (ROA) and Return on Equity (ROE) partially have no significant effect on stock prices in the LQ45 Index and Earnings per Share (EPS) and Net Profit Margin (NPM) partially have an effect on significant effect on stock prices on the LQ45 index and ROA, ROE, EPS and NPM simultaneously have an effect on stock prices on the LQ45 index marked by an influence of 45.6%.Keywords: ROA, ROE, EPS, NPM
ANALISIS AKUNTANSI PADA KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Lutfi Aziz; Derri Mulya Vebrianto; Ica Suhazilni
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.v7i2.933

Abstract

This study aims to determine the ability of earning to predict future cash flow. Population in this study were companies listed on the Indonesia Stock Exchange in 2013-2020. In this study, the variabel of earning use aproxy for net income and variabel of cash flow use aproxy for operating or cash flow. The sample used in this study was banking companies listed on that Indonesia Stock Exchange in the period 2013-2020. Processing of data was done by doing classic assumption test first and then proceed to test the hypothesis. The hypothesis was tested using multiple linier regression. The result showed that earning influences in predicting future cash flow. Keywords: earning, future cash flow, banking companies
PENENTUAN HARGA JUAL PADA RUMAH MAKAN PAK JENGGOT GADING CEMPAKA KOTA BENGKULU Endah Heryanti; Derri Mulya Vebrianto; Lovia Mulyana Sari
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.928

Abstract

The research entitled Determination of Selling Prices at Pak Jenggot's Restaurant, setting prices for each company is different not only in how they determine it but also with what process to determine the price of an item and the selling price of a product needs to be set to achieve profit. The selling price of a production affects the position of market competition and will further affect production volume. It can be said that the selling price affects the size of the company's revenue and net profit. The accuracy of determining the selling price is included in the right strategy to determine the extent to which consumers are satisfied with a product. The reason for this research is to find out more about determining the selling price of Pak Beard's restaurant according to accounting. This writing also aims to find out what menus are available, the elements of production costs and determining the selling price using the methodcost-plus pricing and the cost of production with the method full costing at Mr. Beard's Restaurant. The data collected in this study is data on production costs which include raw material costs, indirect raw materials, direct labor costs,overhead factory, and operating costs which include marketing costs and administrative costs. Data collection methods with interviews and documentation. Key words: Selling price, Cost-Plus Pricing, Cost Of Goods Sold Full Costing
PENGARUH PROFITABILITAS, HARGA SAHAM DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Kurniawan, Andrie; Winardi, Muhammad Aziz; Suntoro, Bambang; Hernawan, Iman
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.v8i1.871

Abstract

This study aims to analyze the effect of profitability, stock price, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive and multiple linear regression. The data used are annual financial statements that have been audited from 2017 to 2021. The results show that there is no significant effect between profitability and company size on dividend policy. There is a significant influence between stock prices and dividend policy. Firm size has no significant effect on dividend policy. A company's dividend policy is affected by a complex set of factors, including profitability, share price, and company size. Company management needs to consider stock prices as an important factor in making dividend policy decisionsKey words: Profitability, Share Price, Company Size, Dividend
SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU SECARA KREDIT (Studi Pada PT. Hino Motors Manufacturing Indonesia) Herlina Herlina; Asmawi Mangku Alam; Adzkia Putri Zhafirah Tanjung
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.929

Abstract

In a trading company, the purchase of raw materials is the most important activity. The purpose of this writing is to find out more clearly about the accounting system for purchasing raw materials on credit that has been running at PT. Hino Motors Manufacturing Indonesia and to find out suggestions for improvement from the author so that the company's accounting system can run well. The data collection technique used was a literature study from 9 book sources, field studies by means of observation and interviews, and conducting research on PT. Hino Motors Manufacturing Indonesia. The accounting system for purchasing raw materials on credit that has been running at PT. Hino Motors Manufacturing Indonesia is good enough, but it is still not in accordance with Mulyadi's theory in his book "Accounting System" : 2016 which states that the receiving function must be separate from the goods storage function, the company must also add a change order document for orders that have already been made previous purchase orders, and companies should add inventory card records to minimize fraud. Keywords: Accounting System, Credit Purchasing, Raw Materials
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KEPUASAN PENGGUNA DAN KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING Sari, Gaziela Eka; Atichasari, Anna Sofia; Ristiyana, Rida
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.v8i1.882

Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, user satisfaction and readiness of technology information towards the use of e-Filing. This research uses primary data. The respondents are an individual taxpayer who reports SPT Tahunan using e-filing and registered in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has an influence on the use of e-filing, (2) perceived ease of use has an influence on the use of e-filing, (3) user’s satisfaction has an influence on the use of e-filing, (4) readiness technology information doesn’t have an influence on the use of e-filing.Keywords: Perceived Usefulness, Perceived Ease Of Use, User’s Satisfaction, Readiness Technology Information, The Use Of E-Filing.
ANALISIS IMPLEMENTASI KEBIJAKAN ELECTRONIC FILING SYSTEM PAJAK ORANG PRIBADI APARATUR SIPIL NEGARA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK Sya’bani Nurma Sakinah; Yopy Ratna Dewanti
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1227

Abstract

Technology Development plays the role in influencing modernization of tax system one of them is e-Filing System. E-Filing is a tax filing system electronically that facilitates taxpayers in submitting Tax Return anytime and anywhere. The objective of this study is to analyze the implementation of policy on individual tax e-Filing, obstacles encountered and efforts undertaken in coping with such obstacles at the Public Work and Spatial Planning Office of Depok. This study used qualitative descriptive research method. Result of this study identified that the implementation of e-Filing has been good enough. Some obstacles which can be overcome with efforts carried out from the implementor and taxpayer.

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