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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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ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN RENTABILITAS PADA PT.BANK NEGARA INDONESIA (PERSERO), TBK PERIODE 2019-2023 Febrianto P, Michael; Silaban, Adanan; Hutapea, Herti Diana
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.v9i2.1448

Abstract

This study aims to determine the financial performance of PT. Bank Negara Indonesia (Persero), Tbk for the period 2019-2023 in terms of liquidity and profitability ratios. The liquidity ratio is proxied by the Cash Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Banking Ratio and Profitability is proxied by Net Profit Margin, Return on Equity, Return on Asset Ratio, Return on Investment Ratio, Interest Expense Ratio. The technique used by the author to complete this research is the documentation technique and data analysis of BNI's financial reports that can be accessed via the internet media including the financial reports of PT. Bank Negara Indonesia (Persero), Tbk for the 2019-2023 period. The data used is secondary data collected using the documentation method. The data analysis technique used in qualitative research is comparative ratio analysis. The test results are liquidity ratios such as Cash Ratio in 2019-2023 meet BI standards, LDR in 2019-2020 is in a healthy state, the highest Loan to Asset Ratio occurred in 2019 at 69.39% and BNI's financial performance is in a healthy state. The highest Banking Ratio occurred in 2019 at 95.58%. Profitability is measured from NPM in 2019 of 142.11%, in 2022 of 123.11% and in 2023 of 130.09% in a healthy state, In 2023 BNI's ROE is in a healthy state, BNI's highest Return on Asset (ROA) occurred in 2023 of 2.36% in a healthy state. BNI's highest Return on Investment (ROI) occurred in 2023 of 1.94% and is in a healthy state. BNI's highest Interest Expense Ratio occurred in 2019 of 9.35% in a healthy state.
PENGARUH TANGGUNG JAWAB SOSIAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2022 Situmorang, Renaldi Vandoli; Sidabutar, Rimbun C. D.; Siringoringo, Magdalena J.
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.v9i2.1451

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) and capital structure on the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The technique used by the author to complete this study is the multiple linear regression technique and the classical assumption test shows that CSR and capital structure The data analysis technique used in qualitative research is ratio comparison analysis. The research data consists of 65 company financial reports for two years (130 observations). The test results are that CSR and capital structure have a significant effect both partially and simultaneously on the company's financial performance. The Adjusted R² value of 0.492 indicates that the model can explain 49.2% of the variation in financial performance. The F test produces a value of 63.421 with a significance of 0.000 <0.05, while the t test shows that CSR has a significance value of 0.028 <0.05 and DER 0.000 <0.05, which confirms a significant effect.
PERSEPSI AKUNTAN MENGENAI DAMPAK ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTAN PUBLIK (Studi Kasus pada Kantor Akuntan Publik Drs. Syamsul Bahri , MM., AK., & Rekan) Gultom, Theresia Febri Yanti; Hutapea , Herti Diana; Siboro , Danri Toni
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.v9i2.1452

Abstract

This study aims to analyze the perceptions of public accountants regarding the impact of AI on their profession, using a case study at Kantor Akuntan Publik (KAP) Drs. Syamsul Bahri, MM., AK., & Rekan. This research employs a descriptive quantitative method. The population in this study consists of 30 accountants working at KAP Drs. Syamsul Bahri, MM., AK., & Rekan. From this population, 15 respondents were selected using the purposive sampling technique. The findings indicate that the knowledge aspect of accountants regarding AI falls into the good category (69%), demonstrating a strong understanding of AI’s role in accounting. The awareness aspect is categorized as moderate (61%), indicating that accountants recognize the importance of AI in their profession, although there is still variation in their perspectives on its long-term impact. Meanwhile, the skills aspect received the highest score in the good category (81%), suggesting that public accountants at KAP Drs. Syamsul Bahri, MM., AK., & Rekan have developed sufficient competencies in utilizing AI technology to support their work
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
ANALISIS PENGARUH BOPO, LDR, NIM, DAN GWM TERHADAP KINERJA PROFITABILITAS (ROA) DI BPD DKI JAKARTA Wibowo, Sutrisno
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1493

Abstract

This study aims to analyze the factors that affect Return on Assets (ROA) at Bank Pembangunan Daerah (BPD) Jakarta during the period 2017 from the first quarter to the fourth quarter of 2024. The method used is multiple linear regression with independent variables BOPO, Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Minimum Required Current Account (GWM). The estimation results show that all independent variables have a significant effect on ROA at a significance level of 1%. BOPO has a negative effect on ROA, while LDR, NIM, and GWM have positive effects. Among these variables, NIM has the most dominant effect on ROA. The R-squared value of 0.9762 indicates that the model can explain 97.62% of the variation in ROA. The F test also shows that this model is significant. The Durbin-Watson value of 2.64 indicates the absence of serious autocorrelation in the data. These findings emphasize the importance of operational efficiency and interest margin management in increasing the profitability of regional banks. Thus, BPD DKI Jakarta needs to strengthen operational efficiency as well as credit distribution and fund management strategies to maintain and improve its financial performance.
PENGARUH EARNING PER SHARE, LEVERAGE, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS Lutfiyani, Amila; Mahpudin, Endang
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1497

Abstract

This study aims to analyze the impact of Earning Per Share (EPS), leverage, and liquidity on the likelihood of financial distress, which is measured using the Altman Z-Score method, based on data available from the annual financial reports for the period 2021–2023 obtained from the official IDX website (www.idx.co.id) and the respective companies. The dependent variable in this research is financial distress, while the independent variables are earning per share, leverage, and liquidity. The sampling technique used is purposive sampling, resulting in 10 companies being selected as samples, with a total of 30 observational data points. Data analysis was conducted using multiple linear regression with the assistance of SPSS Version 25 statistical software. The results indicate that the variables Earning Per Share and leverage have a significant effect on financial distress, whereas the liquidity variable does not show a significant effect on financial distress.
OPINI GOING CONCERN DIPENGARUHI AUDIT TENURE, OPINI TAHUN SEBELUMNYA, AUDIT DELAY Julianti, Ami; Mahpudin, Endang
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1507

Abstract

This study aims to determine how audit tenure, previous year's audit opinion, and audit delays affect going concern audit opinions, especially in textile and garment sub-sector companies for 5 years. This study has a descriptive quantitative research type. The target population is textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. A total of 22 companies collected population data. There are a sample of 11 companies selected through the purposive sampling method. Data were collected through secondary sources, especially the textile and garment sub-sector. The limitation in the study is only in one sector so it is recommended for further researchers to add other sectors. The analysis method used is logistic regression with the help of SPSS 25 software. The findings state that partially going concern audit opinions are not affected by audit tenure. Conversely, previous year's audit opinions and audit delays have an effect on going concern audit opinions. Simultaneously, the findings show that the dependent variable is affected by the audit engagement period, previous year's opinion, and audit delays.
FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Hasriyono, Kurnia Mulindawati; Diandra, Prita Karina
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1533

Abstract

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.
ANALISIS SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAN FOOD AND STAPLES RETAILING Rahmawati, Iin; Rio, Maulana Arief
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1541

Abstract

Manufacturing companies still have an influence on the Indonesian economy. Most people will of course be related to food and retail companies. This research was conducted to analyze the solvency and profitability ratios. The research method of this research is a type of non-statistical quantitative research. The data in this research was taken from food and staples retailing sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2022 to 2024, which are in the Food and Staples Retailing sub-sector companies. The results of the solvency ratio analysis show that the DAR ratio of the company that has the largest decreasing trend in DAR is BUAH in 2021-2022 at 25.11% and in 2022-2023 MIDI at 11.36% and in 2023-2024, namely PCAR at 7.24%. The company's DER ratio with the largest downward trend in this ratio is WICO in 2023-2024 of 5,637.78%, PAYA in 2023-2024 of 2,134.90% and MPPA in 2022-2023 of 546.79%. In terms of profitability ratios, the company with the highest ROA value is the HERO company of 16.21% in 2022-2023, MPPA of 4.34%, RANC in 2023-2024 of 11.95 and DAYA of 7.03%. The highest ROE in 2021-2022 is the HERO company at 116.57%. In 2022-2023 the MPPA company will be 160.26% and in 2023-2024 the WICO company will be 2051.93%.
PENGGUNAAN APLIKASI KASIR DALAM MENDUKUNG DIGITALISASI TRANSAKSI DI WARMINDO BESTIE Sanjaya, Lucky; Yusuf, Naufal Ihsanul Fajrin; Izdihar, Rafi Dhia; As Syahril, Subhandika Prima; Hidayah , Yasha
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1551

Abstract

A cashier application helps SMEs improve transaction efficiency and accuracy. With a digital system, payment processes become faster and reduce the risk of miscalculations. Additionally, this application makes it easier for business owners to manage financial data, allowing them to monitor income and expenses more accurately. Customers also benefit, as transactions become more transparent and convenient. This study involved interviews with business owners and customer surveys, which showed that using a cashier application positively impacts business operations. To maintain a competitive edge, it is essential to enhance data security and provide ongoing technical support. With the right technology, SMEs like Warmindo Bestie can grow faster and offer better services to their customers.

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