JURNAL LENTERA AKUNTANSI
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.
Articles
194 Documents
<![CDATA[PENGARUH PEMBERIAN INSENTIF PAJAK PPNBM KENDARAAN BERMOTOR DI TENGAH PANDEMI ]]>
<![CDATA[Zulkarnain, Nizar]]>;
<![CDATA[Hambali, Ahmad]]>;
<![CDATA[Candra, Hendra]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1111
<![CDATA[The COVID-19 pandemic has had a negative influence on economic growth in Indonesia, to overcome this, one of the efforts of the Indonesian government is by providing incentives in the form of reducing taxation, in this case Luxury Goods Sales Tax (PPnBM) on the sale of motor vehicles. This study aims to measure the effectiveness of the policy by comparing car sales data in the period before and after the Covid-19 pandemic. The method used is quantitative descriptive with snowball sampling techniques with the population being all automotive companies in Indonesia, then the data is tested using SPSS tools with data normality test techniques to t-test tests. The results of this study show that the Indonesian government's policy by providing PPnBM incentives to motor vehicles has proven to have a significant positive effect on the sales of motor vehicles (cars) in Indonesia, both in the categories that get incentives and those that do not get incentives are also encouraged in terms of sales. Key words: Tax Incentive; Tax Policy; Luxury Sales Tax]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Regina Marialisa Lombo]]>;
<![CDATA[Popi Fauziati]]>;
<![CDATA[Mukhlizul Hamdi]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1147
<![CDATA[This study aims to determine the effect of insider owneship on firm value with financial performance and debt policy as mediation. The population in this study were technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 and this sample consisted of 30 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is quantitatived using SEM-PLS version 3.29. The results of the determination test show that the independent variables has no effect on dependent variables. The results of hypothesis testing show that: 1) insider ownership has no effect on firm value. 2) ownership structure has an effect on financial performance. 3) ownwehsip structure has no effect on debt policy. 4) financial performance has no effect on firm value. 5) debt policy has an effect on firm valiue. 6) ownership structure has no effect on firm value with financial performance as mediation. 7) ownership structure has no effect on firm value with debt policy as mediation.]]>
<![CDATA[SISTEM PENGELOLAAN PERSEDIAAN PADA PT BENDORO KREASI INDONESIA, JAKARTA ]]>
<![CDATA[Enggun Gunawan]]>;
<![CDATA[Rizky Putra Ramadhan]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1154
<![CDATA[The inventory management system at PT. Bendoro Kreasi Indonesia is good enough. This can be seen from the existence of inventory management procedures that start from the arrival of inventory to the production of products. Likewise, the procedure is in accordance with the existing system, namely with a clear separation of functions between the operational department along with finance and marketing, as well as recording and reporting to the President Director with supporting documents. The inventory management system still has several weaknesses, namely in stock card recording or Daily Stock which uses manual recording which can still be improved. So that later there will be no mistakes and mistakes at the time of stock recording.]]>
<![CDATA[ANALISIS PREMI TAHUNAN INDIVIDU DENGAN MANFAAT YANG DIBAYARKAN PADA AKHIR TAHUN KEMATIAN ]]>
<![CDATA[Krishna Prafidya Romantica]]>;
<![CDATA[Paiz Jalaludin]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1157
<![CDATA[Life insurance is an insurance product that provides guarantees in the form of benefits to the insured's family if the insured dies in the future. The amount of this benefit is influenced by the amount of the annual premium paid by the insurer to the insured. The researcher will calculate the amount of the individual's annual premium on endowment insurance. The researcher will use a fixed interest rate to calculate the discount factor and the Gompertz distribution approach to calculate the insurer's chance of survival. Previously, the researcher will estimate the Gompertz distribution parameters using the Maximum Likelihood Method (MLE) based on the 2011 Indonesian Mortality Table (female). Furthermore, the researcher will calculate the insurer's chance of survival using the Gompertz distribution to obtain the actuarial present value of the initial term annuity and the actuarial present value of the endowment life insurance. In addition, the researcher will calculate the comparison of the present value of the endowment life insurance to the present value of the life annuity. The last step is that the researcher will multiply the comparison of this present value by the benefits received to calculate the amount of the individual's annual premium. The calculation results show that the comparison of the present value of dual-purpose life insurance to the present value of a living annuity is getting smaller as the policy coverage period increases. As a result, the amount of the individual's annual premium will also be smaller. This shows that the amount of the annual premium is influenced by interest rate factors, the insurer's life chances, and the length of the coverage period.]]>
<![CDATA[ANALISIS SISTEM AKUNTANSI PELUNASAN PIUTANG PADA PERUSAHAAN DISTRIBUTOR FARMASI ]]>
<![CDATA[Nur Amirotul Suroyah]]>;
<![CDATA[Erry Andhaniwati]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1158
<![CDATA[Cash is the most liquid asset because it is easily accessible, but it is also vulnerable to misuse. This study to find out and prove that the cash receipt system for the receivables settlement at a pharmaceutical distributor company is in accordance with the provisions of the applicable accounting system. This includes the separation of related functions, the required documents are in accordance with the provisions, and whether the accounting records used as a management control tool are already in place and running effectively. This study uses a qualitative analysis research method. Sugiyono (2020) stated that qualitative analysis is a research technique that interprets field data or natural conditions. In this study, the researcher used primary data from field observations and interviews with employees in the cash and recording department. The results of the study show that the function incompatibility related to cash receipts for the receivables settlement in the company is with Mulyadi's theory (2024). This is because the company does not have an internal control function. Companies should increase internal control to reduce the risk of fraud. A strong monitoring system will ensure that cash receipts for receivables repayment are in accordance with the company's policies and applicable regulations.]]>
<![CDATA[SISTEM AKUNTANSI PEMBELIAN KREDIT PADA PT. GLOBAL MULTIPARTS ]]>
<![CDATA[Fera Lufhidarani Pranita]]>;
<![CDATA[Wulandari Suhanda]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1163
<![CDATA[In general, in a company, having purchase transactions is useful for procuring merchandise. Having goods available for sale will generate profits for the company. This research aims to find out: What is the accounting system for credit purchases at PT. Global Multiparts, how is the internal control in the credit purchase accounting system at PT. Global Multiparts, what is the internal control system at PT. Global Multiparts has been running well and correctly, what are the healthy practices at PT. Global Multiparts To obtain data and information in preparing research on the accounting review of credit purchases of merchandise required in this research, the author conducted research on research and theoretical foundations as a guide so that the research focus is in accordance with the facts in the field. The research results show that the implementation of Credit Purchase Systems and Procedures at PT. Global Multiparts is running well, but there are still shortcomings such as related functions that are still not separated.]]>
<![CDATA[SISTEM AKUNTANSI PENGELUARAN KAS PADA PT PRATAMA MITRA SEJATI JAKARTA ]]>
<![CDATA[Maria Evy Purwitasari]]>;
<![CDATA[Novita Eliza]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1177
<![CDATA[A company implements an internal control system to support running its business. The application of the accounting system is applied according to the situation faced in assisting the company in providing the data and information needed by management in making decisions, carrying out supervision and operating the company efficiently. One system that requires extra supervision is cash. Cash requires special attention, because it is easily transferable and ownership cannot be proven, therefore internal control over cash disbursements is required. The formulation of the problem put forward in this paper is about the accounting system for cash disbursements at PT Pratama Mitra Sejati Jakarta. This research aims to determine the accounting information system, especially the existing cash receipts system of PT. Pratama Mitra Sejati Jakarta with the company's theory and SOP. This research uses qualitative research using data collection techniques and literature and field studies by means of observation and interviews. The results of the research carried out can be concluded that PT. Pratama Mitra Sejati Jakarta has a fairly good Cash Disbursement Accounting System. ]]>
<![CDATA[PERHITUNGAN HARGA OPSI EROPADENGAN METODE TRINOMIAL PADA PERUSAHAAN MITSUBISHI ]]>
<![CDATA[Paiz Jalaludin]]>;
<![CDATA[Alrafiful Rahman]]>;
<![CDATA[Ani Nuraini]]>;
<![CDATA[Royyan Amigo]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i1.1179
<![CDATA[Investment is an important instrument in the financial market. The investment objective is to obtain large profits with minimum capital. The trend that is currently developing is that investors are not only interested in investing in real assets, but they have great attention to investing in financial assets such as shares. However, to gain profits, investors must face risk and uncertainty. Among the solutions to reduce these risks are derivatives. Stock options are one of the widely used derivative products. An important instrument in stock options is the method of determining option prices according to the type of option. European option prices can be determined using several methods, namely the Black-Scholes method, binomial method, and trinomial method. This research aims to implement the trinomial method in determining European option prices, both Call options and Put options on Mitsubishi UFJ Financial Group (MUFG) shares. The results of determining option prices using the trinomial method are then compared with the results of the Black-Scholes method which aims to analyze the convergence of the two. The research results show that the trinomial method can be used to determine stock option prices for the Mitsubishi company more flexibly than the Black-Scholes method. In addition, the results show that the trinomial model converges to the Black-Scholes method.]]>
<![CDATA[SISTEM AKUNTANSI PENJUALAN KREDIT PADA PT SETAJAYA TOYOTA, DEPOK ]]>
<![CDATA[Enggun Gunawan]]>;
<![CDATA[Syalazkiya Tamara Fitriani]]>;
<![CDATA[Istna Fibriyadi]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v9i2.1358
<![CDATA[Credit Sales Accounting System at PT. Setiajaya Toyota Depok. The purpose of this research is to find out how the accounting system, accounting recording system, internal control system, and documents are used in credit sales activities at PT. Setiajaya Toyota Depok. Field studies and literature studies were used to conduct research. To collect data, observation and interview methods were used. The steps used include discussing the sales accounting system, credit sales system accounting records, documents used, and internal control of the credit sales system at PT. Setiajaya Toyota Depok.]]>
<![CDATA[PELAKSANAAN KEWAJIBAN PPH 21 DENGAN MENGGUNAKAN E-BUPOT PADA PT BANGUN ERA KONSTRUKSI ]]>
<![CDATA[Ermanuri, Ermanuri]]>;
<![CDATA[Dari, Erni Wulan]]>;
<![CDATA[Miftahurrohman, Miftahurrohman]]>;
<![CDATA[Evalina, Evalina]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/jrakt.v8i2.1640
<![CDATA[The implementation of the obligation of Income Tax Article 21 (PPh 21) using e-Bupot at PT Bangun Era Konstruksi has been applied and enforced starting in 2023. This is in accordance with the regulation of the Director General of Tax Number PER-2/PJ/2024, which states that the e-SPT application is no longer in use and has been replaced by e-Bupot. The research method used is descriptive qualitative research. The background is to understand the calculation, payment, reporting, and recording of the Income Tax Article 21 (PPh 21) for permanent employees at PT Bangun Era Konstruksi using the e-Bupot system that has been implemented in accordance with the applicable tax regulations in Indonesia. Based on the research results, the implementation of the PPh 21 obligation using e-Bupot at PT Bangun Era Konstruksi, from calculation, payment, reporting, and accounting recording of income tax Article 21 (PPh 21), has been carried out in accordance with the latest tax regulations in Indonesia, such as the calculation procedures that have been established.]]>
