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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 LOVE OF MONEY, EQUITY SENSITIVITY, DAN MACHIAVELLIAN TERHADAP PERSEPSI MAHASISWA MENGENAI TAX EVASION Fatihah, Helmalya; Murni, Siti Asiah
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.v8i2.987

Abstract

The research aims to analyze Love of Money, Equity Sensitivity and Machiavellian towards the perceptions of accounting students at Wijaya Kusuma University, Surabaya regarding tax evasion. This study uses quantitative methods and data collection procedures are used by administering questionnaires, while the sample uses purposive sampling. The analysis technique uses multiple linear regression analysis. The research results show that love of money, equity sensitivity and Machiavellian influence students' perceptions regarding tax evasion. Keywords: Love of Money, Equity Sensitivity, Machiavellian, Tax Evasion
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI (PENELITIAN PADA BADAN PENGELOLA ASET DAN KEUANGAN DAERAH (BPKAD) PROVINSI JAWA TIMUR) Rahmasi, Jne Riske; Murni, Siti Asiah
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.v8i2.1017

Abstract

Agencies, established by the government to handle its affairs, play a crucial role in the successful execution of the mission to achieve the aspirations of the Indonesian state. The accomplishments of government agencies can be gauged through information on the performance accountability of each respective government institution. This information is essential, as it serves as the basis for governmental decision-making in improving management practices for better governance. The objective of this research is to analyze the influence of budget clarity and reporting system on the performance accountability of government agencies, with accounting control as a moderating variable. The sample for this study comprises employees working in the Finance Department (Accountancy BPKAD) or related financial fields, totaling 57 respondents, and the data were processed using SPSS. Data collection involved primary data obtained through targeted sources via questionnaire distribution. The research findings indicate that accounting control moderates the clarity of budget goals and reporting systems concerning the performance accountability of BPKAD agencies. Keywords: Clarity Of Budget Goals, Reporting System, Agency Performance Accountability, Accounting Control
EFEKTIFITAS PELAYANAN PEMBERIAN KREDIT BRIGUNA PADA PT ASURANSI BRI LIFE JAKARTA Purwitasari, Maria Evy; Meilandri, Detti; Minggu, Minggu; Purnomo, D; Riyanto, Aris
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.v8i2.1043

Abstract

This study discusses an analysis of the covering process for briguna credit life insurance products carried out by PT. BRI Life Insurance. This study aims to understand in depth the covering process carried out by these companies in providing life insurance products related to Briguna. The methodology used in this research is direct observation at PT. BRI Life Insurance, interviews with related staff, and documentation studies. The data obtained was analyzed using a descriptive approach to identify and understand the steps involved in the process of covering BRIGUNA life insurance products. The results showed that the process of covering BRIGUNA life insurance products at PT. BRI Life insurance involves several stages. Each stage in lending must be carried out sequentially starting from credit application, credit analysis and decision, to the final stage, namely credit realization and documentation. Keywords: Analysis, Process, Covering.
DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Sastrawan, Rahman; Saputra, Edi; Toliang, Ermina
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.v8i2.1046

Abstract

The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it. Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS Priyatma, Tunggul; Afandi, Yusron
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.v8i2.1048

Abstract

This study aims to determine and analyze the effect of environmental performance on company value with environmental accounting disclosure as a moderation variable. This research method uses quantitative methods. The data in this study is secondary data, which is in the form of annual financial reports and sustainability reports of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for 2018 – 2022. The population in this study amounted to 59 companies and with a total research sample of 80 observation data. The sampling technique used in this study is the purposive sampling method. Data analysis was performed by panel data regression analysis and moderated regression analysis. The results of this study indicate that environmental performance does not have a significant effect on firm value, environmental accounting disclosure can moderate or improve the relationship effect of environmental performance on company value. This study has several limitations, namely that the independent variable only consists of one kind, the sample in the study is only from consumer non-cyclicals sector companies with a research period of 2018 - 2022. So, suggestions for future research can add research variables and use other company sectors. Keywords: Environmental Performance, Environmental Accounting Disclosures, Firm Value, Stock Price, Stakeholders.
PENGARUH SUKU BUNGA, KURS RUPIAH, DAN HARGA EMAS TERHADAP RETURN SAHAM PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Harsuti, Harsuti; Wahyuningsih, Endang Sri; Suzana, Andhi Johan; Lestari, Herwiek Diyah; Koesoemasari, Dian S.P; Kartika, Rosalia Anindia Sari
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1086

Abstract

This research aims to analyze the significance of the influence of interest rates, rupiah exchange rates and gold prices on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The population in this study was 60 LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020, while the sample in this study used a purposive sampling technique to obtain 30 companies. The analysis technique used is panel data regression analysis technique with the Eviews 9 program. The research results show that the rupiah exchange rate has a significant negative effect on stock returns while the gold price has a significant negative effect on stock returns. Meanwhile, interest rates do not have a significant effect on stock returns. The implication of this research is that investors must know and be able to predict the state of interest rates, the rupiah exchange rate and the price of gold before investing in shares. Suggestions for further research are to add other macro variables (inflation, world oil prices and other commodity prices) and internal company variables in the hope of being able to analyze more representative stock return movements. Keywords: Stock Return, Interest Rate, Rupiah Exchange, Gold Price
ANALISIS KINERJA KEUANGAN BANK UMUM KONVENSIONAL KBMI 3 TAHUN 2017-2022 Trisnawati, Luh Putu Puji; Alfayed, Jonathan Tristan
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1087

Abstract

In general, the purpose of an established company is to make a profit for its owners. A company that performs well can generate high profits with a long period of time and is able to attract investors to invest its funds. One form of information that can be used to determine the condition and development of a company is the financial statements reported at the end of each period as a report on management accountability for the management of a company. Company performance is a description of the financial condition of a company that is analyzed with various financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects performance achievements in a certain period. This study aims to analyse the financial performance of core capital group (KMBI) 3 banks using Otoritas Jasa Keuangan (OJK) report data for the period 2017 - 2022 which is processed using the Eviews application. The results of the study found that Capital Adequacy Ratio (CAR) has a significant positive influence on company performance in this case Return On Asset, Non Performing Loan (NPL) does not have a significant effect on Return On Asset, Loan To Deposit Ratio (LDR) has a significant positive influence on Return On Asset and Operating Expense to Opeating Income (BOPO) has a significant negative influence on Return On Asset. Key words: Financial Performance, Commercial Banks, Core Capital Bank Group 3
PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP KEPEMILIKAN KAS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS KOMPAS 100 Rahmawati, Fitri; Cahyo, Heru; Nirmala, Nirmala
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.v8i1.1089

Abstract

This study aims to determine the partial significance of the company's life cycle, leverage, profitability and company size on cash ownership of companies listed on the compass 100 index of the Indonesia Stock Exchange. The sampling method using purposive sampling obtained as many as 62 companies. The data analysis technique used is panel data regression. The results of data analysis show that the best model is the Fixed Effect Model with the results of the analysis of the expansion stage life cycle, stabilization stage life cycle and decline stage life cycle have a positive and significant effect on cash holdings. The implication of this research is that investors are expected to get an overview of the effect of the company's life cycle on the company's cash ownership policy. Companies in the stabilization stage have large cash holdings including for dividend payments, thus attracting the attention of investors to invest in these companies. By paying attention to the stages of the company's life cycle, it is hoped that it can minimize investor losses when investing and can provide maximum profit from investment. This research provides important understanding for company management in making decisions regarding cash allocation and risk management strategies. Keywords: Corporate Life Cycle, Cash Ownership
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, FIRM SIZE, PROFITABILITAS DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN NON CONSUMER CYCLICAL YANG TERDAFTAR DI BEI Wijayanti, Esa; Cahyo, Heru; Wahyuni, Endang Sri
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.v8i2.1090

Abstract

This study aims to analyze the effect of growth opportunity, net working capital, firm size, profitability, and cash flow on cash holding in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the period 2018 to 2021. This research is a quantitative study with the sampling technique is purposive sampling technique and the research method used is panel data regression analysis. The results of data analysis show that growth opportunity, net working capital has a positive and insignificant effect on cash holding while firm size, and profitability have a negative and insignificant effect on cash holding. Meanwhile, cash flow has a significant positive effect on cash holding, in this case strong cash flow indicates that the company is able to generate consistent income from its operational activities. With sufficient cash flow, companies can maintain a level of cash reserves to maintain liquidity in emergency or uncertain situations. If cash inflows are greater than cash outflows, then the company will have a surplus of cash funds that can be held in reserve or used for other purposes. Therefore, the company must pay close attention to the cash inflow and outflow cycle. This research provides important insights for company management in making decisions regarding cash allocation and risk management strategies. Keyword: Growth Opportunity, Net Working Capital, Firm Size, Profitabilitas, Cash Flow, Cash Holding
ANALISIS IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HIBURAN UNTUK MENINGKATKAN PENERIMAAN PAJAK DAERAH PADA SUKU BADAN PAJAK DAN RETRIBUSI DAERAH KOTA ADMINISTRASI JAKARTA SELATAN TAHUN 2016-2018 Puspita, Lidya Tri; Dewanti, Yopy Ratna
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1098

Abstract

The objective of this study is to find out the implementation of Entertainment Tax Collection at the Local Tax and Retribution Agency of South Jakarta. This study used Van Meter and Van Horn theories. Entertainment Tax is any of potential sources of local income for high funds from the Indonesian Citizen bearing tax obligations. Besides, it also any of efforts in optimizing local tax revenue. This study used a descriptive qualitative research method. Result of the study identified that between year 2016-2018 the Entertainment Tax Revenue in South Jakarta experienced decrease every year. There are some obstacles in Entertainment Tax Collection and Control. So, it requires a number of steps should be taken to cope with such obstacles. Keywords: Policy Implementation, Entertainment Tax, Local Tax Revenue

Page 17 of 20 | Total Record : 194

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