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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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PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS FRAMEWORK CODEIGNITER PADA MASJID AN NUR KABUPATEN SANGGAU Rahman Sastrawan; Chornolius Hendreo; Arief Rio Maulana
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.v9i2.1228

Abstract

The mosque is a non-profit organization, whose income is based on voluntary donations from the community. The An Nur Mosque's financial management still uses conventional or manual methods. To improve accountable and transparent financial reporting, an accounting information system design was created that uses a website with the codeigniter framework method at the An Nur Mosque in Sanggau Regency, West Kalimantan. This research aims to develop an accounting information system that uses the codeigniter framework, with a focus on making it easier to prepare financial reports for the An Nur Mosque. The research method applied is descriptive qualitative with a waterfall method approach which includes various steps such as needs analysis, design, implementation and testing. The results of this research show that the design of an accounting information system can help non-profit organizations, especially the An Nur Mosque, in preparing more accurate and transparent financial reports.
PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Salma Maisaroh; Kurnia Rina Ariani
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.v9i2.1234

Abstract

This study aims to analyze the effect of Good Corporate Governance, accounting conservatism, and company size on earnings management (empirical study of property sector companies listed on the Indonesia Stock Exchange 2018-2022). This research method is quantitative. The object of this research is the annual report and audit report of Real Estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling method of this research is purposive sampling, with techniques based on judgment sampling considerations. The data used in this study are secondary. The data collection method is the documentation method. The analytical tool used in this research is multiple regression analysis with the help of the IBM Statistical Package for Sciences (SPSS) program version 26. The result of this study is that Good Corporate Governance has no significant effect on earnings management. Accounting conservatism hurts earnings management. Company size does not affect earnings management.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA BANK KONVENSIONAL Verene Barbie; Luh Putu Puji Trisnawati
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.v9i2.1251

Abstract

Companies with strong financial conditions tend to complete their financial statement audits more quickly to enhance investor confidence. Investors need timely financial statements to assess business activities, performance, and profit potential over multiple periods. When there is a delay in publishing financial statements, it may hinder investors' decision-making and affect their perception of the company's financial condition. In conducting business activities, every company requires banking institutions. Banks have an important role in the economy  and  society,  especially  as  a  driver  of  fund  flows  and  supporting  economic activities. Banks are the link between those who have more funds (such as savers) and those who need funds (such as entrepreneurs or individuals who need loans).  Using a quantitative research method, this study aims to analyze the impact of profitability, solvency, liquidity, and company size on audit delay in banks with core capital (KBMI) levels 3 and 4, as listed on the Financial Services Authority (OJK) website for the period 2017-2022. The quantitative method involves using secondary data, specifically financial statements, as the research data source. The sample was selected through non-probability sampling and purposive sampling techniques, resulting in 14 companies with a total of 84 data points. This study employs multiple linear regression analysis. Based on partial test results (t-test), it shows that solvency and liquidity do not affect audit delay, with significance values of 0.423 and 0.056, respectively, both of which are greater than 0.05. On the other hand, profitability and company size significantly influence audit delay, with significance values of 0.011 and 0.003, both of which are less than 0.05. The F-test, with a significance value of 0, indicates that profitability, solvency, liquidity, and company size collectively impact audit delay.
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN MENAJEMEN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN Aurellia Regina Rhadif; Luh Putu Puji Trisnawati
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.v9i2.1260

Abstract

This study aims to examine the influence of liquidity, capital structure, company size, and asset management on company financial performance. The population of this research consists of all healthcare and pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research data was collected using secondary data through a purposive sampling technique. The sample size includes 12 companies, resulting in a total of 60 observations. The study employs analysis techniques such as classical assumption tests, including normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. The research results indicate that liquidity and capital structure do not affect company financial performance, as their significance values are greater than 0.05. Meanwhile, the variables of company size and asset management have an impact on company financial performance, with significance values of 0.040 and 0.005, respectively.
ANALISIS PENGUNGKAPAN PSAK 238 TENTANG ASET TAK BERWUJUD Luh Putu Puji Trisnawati; Michael; Chelsea Diva Antonetta; Jasmine Eirene; Gracia Juliana Sumadi
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.v9i2.1297

Abstract

Intangible assets must be disclosed on Notes to Financial Statement in Financial Report as a form of transparency. The disclosure of intangible assets has its own risks of misclassification, in which company might acknowledge the existence of intangible assets even though the assets lack of qualification for recognition. Proper disclosure of intangible assets based on PSAK 238 can prevent errors in recognition, such as those that occurred in GOTO company. This research aims to determine the compliance of companies in disclosing intangible assets in their financial statements. The study uses a descriptive analysis method, using purposive sampling on subsectors of Software and IT Services that listed on Bursa Efek Indonesia during 2022 - 2023 period. This research showed that the level of company compliance with disclosure of intangible assets in 2022 was 42% for cost method and 68% for revaluation method. During 2023, the level of company compliance increased to 45% for cost method and 70% for revaluation method. It can be concluded that companies in this subsectors, especially companies that used cost method, has not comply fully with the disclosure requirements for intangible assets under PSAK 238. This research is expected to increase awareness and compliance with the disclosure of intangible assets as regulated in PSAK 238.
ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110 Prita Karina Diandra; Kurnia Mulindawati Hasriyono; Irene Kurnianingtyas; Verene Barbie
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.v9i2.1314

Abstract

A consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023). The preparation of consolidated financial statements is based on the end-period reports of each subsidiary, which are then combined by the parent company to produce the consolidated financial statements (Saputro, dkk., 2023). Using a quantitative method, this study was conducted by the author to compare consolidated financial statements between the banking sector and the food and beverage sector in accordance with the provisions of Financial Accounting Standards (PSAK) 110. The analysis results indicate that PT Bank Central Asia Tbk outperforms PT Indofood Sukses Makmur Tbk due to differences in the business sectors they operate in. Compliance with applicable Financial Accounting Standards plays a crucial role in establishing a company's reputation as a transparent and highly ethical entity in its financial reporting. This approach also enhances the company's image in the eyes of investors and supports long-term business sustainability.
ANALISIS PENGUNGKAPAN PELAPORAN SEGMEN SESUAI PSAK 108 Yovita Ariani; Debora Magdalena Sundayana; Aurellia Regina Rhadif; Natanael Tresno Leonardo
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.v9i2.1329

Abstract

Financial statements are complex as they contain essential information about a company, presented accurately and accountably. Financial statements are used to provide relevant financial information to stakeholders. One critical aspect of financial statements is the disclosure of operating segments, which includes information about business performance based on specific activities or geographic areas. Accounting standards, such as PSAK 5, which was renumbered to PSAK 108, require companies to disclose their operating segments if those segments are deemed material and relevant. The population used in this study comprises all companies operating in the transportation infrastructure sub-sector with financial statements available for the year 2023. Data collection was conducted using secondary data with a purposive sampling technique. The sample size for this study is 8 companies. This study applies three tests to determine reportable segments: the ten percent revenue test, the ten percent profit or loss test, and the ten percent total assets test. Based on the research on segment reporting disclosure in the transportation infrastructure sub-sector, it was found that most companies in this sector have started disclosing segment information in accordance with applicable regulations. However, there are still some challenges in implementing comprehensive and detailed disclosure. The disclosures generally include data on revenues, profit/loss, as well as assets and liabilities for each relevant segment.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN TEKNOLOGI Nila Sapit Tri; Fauziati, Popi; Mukhlizul Hamdi
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.v9i2.1345

Abstract

This study aims to examine the influence of managerial ownership, institutional ownership, growth opportunity, profitability, and leverage on accounting conservatism. The population in this research consists of 47 technology companies listed on the Indonesia Stock Exchange, with a purposive sampling method resulting in 18 companies as the research sample. The observation period is 3 years, from 2020 to 2022, with a total of 54 samples. This study uses multiple linear regression analysis with the help of SPSS version 29. The research results show that profitability has a positive effect on accounting conservatism. The variables of managerial ownership, institutional ownership, growth opportunity, and leverage do not have an effect on accounting conservatism.
OPTIMASI PORTOFOLIO MEGGUNAKAN METODE MEAN VARIANCE EFFICIENT PORTFOLIO (MVEP) PADA SAHAM LQ45 Paiz Jalaludin; Royyan Amigo; Laelatul Maziyah Wildan Mufaridho; Ani Nuraini; Dewi Susanawati
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.v9i2.1398

Abstract

When investing, an investor will strive to maximize the expected return of investment and minimize risk. In stock portfolio investments, investors need the right strategy to determine the proportion of each stock in such a way that the resulting portfolio is an optimum portfolio. This research applies the Mean Variance Efficient Portfolio (MVEP) method as a portfolio optimization method for stocks in the Mining sector, Technology and Communication sector, and Consumer Goods sector indexed by LQ45. The stocks used as simulation data are GOTO, EXCL, ANTM, ITMG, and INDF. This study aims to find the optimum portfolio from a combination of several stocks by applying the MVEP method and calculating its risk level. The research results indicate that an optimum portfolio will be formed if the proportion for each stock is 1.94% for GOTO, 25.17% for EXCL, 2.39% for ANTM, 43.19% for ITMG, and 27.31% for INDF. With those proportions, the expected portfolio return is 0.0074% and the risk is 8.69%. The result is expected to serve as a basis for decision-making for investors when investing.
MENGUKUR EFEKTIFITAS SISTIM AKUNTANSI PENJUALAN KREDIT PADA PT BONY BERKAH BERSAMA DEPOK Hamizar, Hamizar
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.v9i2.1404

Abstract

Penelitian ini bertujuan untu mengetahui keefektifan dari system akuntansi penjualn kredit yang diaplikasi pada PT. Bony Berkah Bersama Depok. Metodologi yang digunakan adalah dengan pengamatan langsung keperuahaan dan juga melihat SOP penjualan kredit yang sudah dimiliki oleh perusahaan ini. Penulis melihat penilaian dari system akuntansi penjualan kredit pada perusahaan ini dari bagian yang dilibatkan, dokumen yang digunakan catatatan akuntansi yang digunakan dan Sistem pengendalian intern yang sudah dilaksanakan. Hasil penelitian menunjukkan Sistem akuntansi penjualan kredit diperusahaan ni belum berjalan sebagaimanan mestinya, terbukti ada bagian-bagian tertentu yang belum bekerja sesuai dengan SOP yang ada., Sistem pengendalian internal juga dipandang belum begitu efektif Dilaksanakan

Page 13 of 20 | Total Record : 194

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