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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 PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI KALIMANTAN BARAT Saputra, Edi; Sastrawan, Rahman; Patria, Andika
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.v10i1.1559

Abstract

The purpose of this study is to measure how much the contribution of PAD, which includes parameters of regional taxes, regional levies, results of management of separated regional assets, and other PAD sources, affects the ability of regions to manage finances independently in the Regency/City of West Kalimantan Province. The approach uses an associative quantitative method, using secondary data taken from budget implementation report documents recorded at the West Kalimantan BPS during the 2020-2023 period. The hypothesis was tested using the WarpPLS application using the Structural Equation Modeling (SEM) reference. The conclusion of the study proves that regional original income, measured through parameters of regional taxes, regional levies, and results of management of separated regional assets, has a significant impact on regional financial independence. However, other variables in legitimate PAD do not show a significant effect on regional financial independence.
PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI Patria, Andika; Lestari, Siti; Maulana, Arief Rio
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.v10i1.1560

Abstract

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.
ANALISIS KINERJA KEUANGAN PADA PT BANK CENTRAL ASIA, TBK BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS Purwaningtyas, Titik; Widyaningrum, Puput Ria Edhi
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.v10i1.1603

Abstract

The success of PT Bank Central Asia, Tbk in innovating products and services that meet the needs of customers, has made BCA receive attention from the public and investors. The success of a bank can also be seen from its financial statements which reflect the ability to generate profits, manage assets, pay liabilities and optimize capital. The purpose of this study was to determine the condition of the financial statements, determine the calculation of financial ratio analysis and interpretation of the results of ratio analysis at PT Bank Central Asia, Tbk. This research uses quantitative descriptive method using data obtained from literature and field studies. Based on the results of data analysis shows the financial condition of PT Bank Central Asia, Tbk in a healthy state when viewed from the liquidity ratio, solvency ratio, and profitability ratio. Which means PT Bank Central Asia must maintain and also improve its financial health by paying attention to the balance between assets, liabilities and equity to maximize net income from its income.
PENCATATAN AKUNTANSI DENGAN SAK EMKM MENGGUNAKAN MS EXCEL PADA TOKO ABC TAHUN 2025 Sutriyadi, Riko; Octavia, Sindy Nur; Sugiyanto, Eko; Karomah, Nurul Giswi
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1649

Abstract

Accounting is the process of recording or noting a business entity's financial transactions in accounting records, such as journals and ledgers, based on valid transaction evidence. The purpose of accounting is to find out the financial statements at ABC Store. The preparation of ABC Store's financial statements using Microsoft Excel according to needs and to find out the performance results of ABC Store's financial statements. In recording ABC Store's financial transactions from cash receipts and disbursements. Previously, ABC Store only recorded cash receipts and disbursements simply by using paper bookkeeping or bookkeeping. Cash receipt or disbursement transactions are obtained from receipt and purchase transactions at ABC Store and are recorded every day when the total cash receipts or disbursements on that day have been summarized. The weakness is that you have to record one by one in the bookkeeping and calculate manually to find out the total cash receipts each day. The preparation of ABC Store's financial statements using Microsoft Excel is made and explained very well so that the store owner can use it well later. ABC Store knows the difference between before and after the application using Microsoft Excel.
PENGARUH HARGA EMAS DUNIA,HARGA MINYAK DUNIA DAN NILAI TUKAR USD TERHADAP HARGA SAHAM LQ45 Pranita, Fera Lufhidarani; Riko Sutriyadi
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.v10i1.1660

Abstract

This study aims to analyze the influence of global gold prices, global oil prices, and the USD exchange rate on LQ45 stock prices on the Indonesia Stock Exchange. Global gold and oil prices are considered global indicators that influence investor sentiment, while the USD exchange rate reflects external forces affecting domestic economic stability. The data used is monthly time series data from 2021-2023, analyzed using multiple linear regression. The results show that global gold prices, global oil prices, and the USD exchange rate influence LQ45 stock prices. This finding indicates that investors in the Indonesian capital market pay attention to global macroeconomic conditions. This research is expected to serve as a reference for investors and policymakers in understanding the dynamics of the Indonesian capital market.
MENGUKUR TINGKAT KESEHATAN KEUANGAN PT WIJAYA KARYA (PERSERO) TBK. BERDASARKAN KEPUTUSAN MENTRI BUMN NO KEP-100/MBU/2002 Hamizar, Hamizar
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.v10i1.1661

Abstract

This study aims to measure the financial performance of PT Wijaya Karya (Persero) Tbk during the 2021–2023 period using financial ratio analysis as an evaluation tool. Secondary data obtained from annual financial reports was used to calculate and analyze various ratios, including liquidity, solvency, profitability, and activity ratios. The methodology applied included calculating the cash ratio, net profit margin, return on assets, and other ratios to provide a comprehensive overview of asset management efficiency and the company's ability to meet short-term obligations. The results of the study indicate a downward trend in several performance indicators, particularly profitability and liquidity, reflecting operational pressures in 2023 compared to the previous period. These findings provide a comprehensive overview of the company's financial condition and indicate the need for adjustments to its financial management strategy to improve stability and competitiveness in the future.
PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PT. VP INTERNATIONAL LOGISTICS INDONESIA Hidayat, Achmad; Hidayat, Naufal; Pranita, Fera Lufhidarani
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.v10i1.1673

Abstract

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. VP International Logistics Indonesia. VAT is an indirect tax on the consumption of Taxable Goods and/or Taxable Services within the customs area, as regulated in Law Number 8 of 1983, most recently amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The method used was descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies conducted during the March 2025 tax period. The results of the study indicate that the company has fulfilled its tax obligations in accordance with applicable regulations. This process includes issuing tax invoices with the appropriate object code, calculating VAT based on the replacement value or effective rate, making payments through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax application, and maintaining accounting records according to standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian taxation system and complies with the provisions of PER-14/PJ/2022 and PMK No. 58/PMK.03/2022. Therefore, the company has implemented tax administration in an orderly and accountable manner.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DESA SELEMAK KECAMATAN HAMPARAN PERAK KABUPATEN DELI SERDANG) Sianipar, Zefanya Putri; Saribu, Ardin Dolok; S Sihombing, Halomoan
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.v10i1.1676

Abstract

This study aims to determine the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency. This study aims to determine whether the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency complies with Minister of Home Affairs Regulation No. 20 of 2018, which outlines the stages of village fund management, including planning, implementation, administration, reporting, and accountability. It also emphasizes principles of village fund management, such as transparency, participation, accountability, and budgetary discipline. This study employed a qualitative descriptive approach with a case study approach. The data collected consisted of primary and secondary data, obtained through interviews and documents documenting village fund management budget realization reports. Source triangulation was used to analyze data validity. The data analysis technique employed in this study was narrative analysis. The results of this study indicate that the Village Officials in Selemak Village have played a positive role in the accountability of village fund management stages, starting from the planning process, implementation, administration, reporting, and accountability, carried out in accordance with their respective responsibilities. However, in terms of transparency, the Selemak Village Officials have played a less effective role because the realization report has not been announced in detail and in its entirety to the Selemak Village community on the billboards located in the Selemak Village Office
PENGARUH KUALITAS PRODUK, PROMOSI, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN AIR MINERAL NESTLE PURE LIFE Yolanda, Yola; Tarigan, Purnaya Sari; Pertiwi, Suci
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.v10i1.1677

Abstract

This research aims to acknowledge and analyze The Influence of Product Quality, Promotion, and Price on Purchasing Decisions for Nestlé Pure Life Mineral Water Products among Accounting Study Program Students at Prima Indonesia University (UNPRI) in Medan. The sampling technique in this research used Accidental Sampling by distributing questionnaires online using Google Forms to 100 samples, which are all consumers of Nestlé Pure Life Mineral Water. The data analysis method used in this research is multiple linear regression analysis. As the result shows, partially Product Quality and Price have no significant effect on Purchasing Decisions, while Promotion has a significant effect on Purchasing Decisions. Simultaneously shows that Product Quality, Promotion, and Price have a significant effect on Purchasing Decisions. The coefficient of determination (Adjusted R Square) value obtained is 53% and the remaining 47% is influenced by other factors not examined in this research
ANALISIS LIKUIDITAS, SOLVABILITAS, AKTIVITAS UNTUK MENGUKUR KINERJA KEUANGAN PT. SEKNI INDOTAMA KAB. POLEWALI MANDAR Rejeki, Sri; Syahrial, Yoppi; Astutik, Wahyuni Sri; Isnaeni, Diana; Naim, Muh. Rezky
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.913

Abstract

The title of this research is about Liquidity Analysis, Solvability, Activity to Measure Financial Performance of PT. Sekni Indotama Kab. Polewali Mandar with the objectives and benefits to describe, analyze, measure financial ratios to financial performance at PT. Telkom Mamuju. This study uses both primary and secondary data based on the company's financial statements PT. Sekni Indotama Kab. Polewali Mandar from 2019 to 2022 and tests were carried out on financial ratios including liquidity ratios, solvency ratios, activity ratios to measure how much financial performance the company PT. Sekni Indotama Kab. Polewali Mandar.As for the results obtained in this study the Financial Performance of PT. Sekni Indotama Kab. Polewali Mandar Based on the results of calculating the liquid ratio analysis, it can be said that Telkom went bankrupt because the company experienced difficulties in paying short -term debt, the Financial Performance of PT. Based on the solvency ratio analysis, Telkom is quite good which continues to grow every year. The reason is the fees obtained from the company's small loans, the Financial Performance of PT. Sekni Indotama Kab. Polewali Mandar uses a fairly healthy performance analysis where it grows every year. This is maintained so that the use of company assets is more efficient and profitable every year. Keywords: Liquidity, Solvency, Activity, Financial Performance

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