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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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PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN ACCURATE ONLINE PADA PONDOK BAKSO MAS ARUL Pranita, Fera Lufhidarani; Adelia, Elsa; Janaka, Janaka
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.v8i2.1641

Abstract

Financial reports have an important role in helping and monitoring the financial condition of various parties to the financial performance of a business, including micro businesses such as Pondok Bakso. This study aims to compile financial reports at Pondok Bakso Mas Arul for the March 2025 period which utilizes Accurate Online as the main tool. The method used is a qualitative descriptive method which includes collecting daily transaction data and compiling financial reports along with profit and loss statements, balance sheets and cash flows. The results of this study indicate that the use of Accurate Online can increase efficiency and accuracy in compiling financial reports so that business owners can monitor financial conditions in real time. Thus, the use of Accurate Online can be a practical and economical solution for small business actors in managing their finances independently and professionally.
SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. XYZ Minggu, Minggu; Mardiana, Diand; Erlangga, Wiliam Eri; Evalina, Evalina
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.v8i2.1642

Abstract

The culinary industry represents one of the most dynamic and continuously growing sectors in response to the increasing demand for ready-to-eat and instant food products. This study aims to analyse the accounting system for raw material purchases at PT. XYZ. Specifically, it seeks to: (1) identify the documents and records employed in the purchasing system, (2) examine the departments involved in the process, and (3) analyse the accounting procedures related to raw material procurement. The research adopts a qualitative descriptive approach, utilizing data collection methods such as observation, in-depth interviews, and a review of relevant literature. The findings reveal that the raw material purchasing accounting system at PT. XYZ comprises several implementation procedures and standardized flowcharts. The system incorporates a variety of documents and records to ensure accurate tracking and accountability. Furthermore, multiple organizational units are involved in the process, each carrying out specific roles and responsibilities. It is evident that the accounting system has been implemented in alignment with the company’s Standard Operating Procedures (SOPs). The documentation and record-keeping practices are sufficient to meet the demands of transaction recording and verification. Each department involved in the purchasing process demonstrates a clear understanding of its duties, contributing to the effectiveness and reliability of the overall system. Additionally, the procedures for recording raw material purchases adhere strictly to the SOPs established by the company, ensuring both compliance and operational efficiency
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENCATATAN NIKAH PADA KANTOR URUSAN AGAMA KECAMATAN SAJIRA Ghufroon, Naufal; Yasin, Muhammad; Purnomo, D; Hamizar, Hamizar
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.v8i2.1643

Abstract

This research aims to identify and analyze the cash receipts accounting system for marriage registration implemented at the Office of Religious Affairs (KUA) of Sajira District. As the forefront unit of the Ministry of Religious Affairs in public religious services, KUA handles significant economic transactions involving cash, both receipts and disbursements. The importance of this study stems from the need for consistent accounting systems and procedures to reduce the potential for misuse and prevent cash fraud, which often occurs in various institutions. Therefore, cash receipts are the main focus given the vital importance of accountable budget management. This research utilizes primary and secondary data sources, collected through documentation and interviews with relevant parties. A qualitative descriptive approach is employed as the analytical method, using an inductive reasoning to draw conclusions from field findings. The results indicate that the cash receipts system for marriage registration at KUA Sajira District generally conforms to the concepts and procedures of relevant cash receipts system theories, although potential improvements for strengthening internal control and transparency remain open.
SISTEM INFORMASI AKUNTANSI ASET TETAP PADA PT WYZ Budiasningrum, Retno Setya; Yanti, Yulianan Dama; 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.v8i2.1644

Abstract

The accounting information system of each company has a different process flow from one to another in accordance with company policy but not out of the context of accounting science and applicable PSAK. The purpose of this study was to determine the fixed asset accounting information system, documents used, recording tangible fixed asset journals, related functions, and internal control of fixed assets. This research adopts qualitative methods with interviews, ethnography, document analysis and literature study. The results showed that the fixed asset accounting information system implemented by PT WYZ is effective considering that the fixed assets owned by the company are fairly small for now. In a healthy internal control is quite good with the existence of physical control and evaluation that is done periodically every semester. But currently there is no special application used in managing fixed assets.
PENYUSUNAN LAPORAN KEUANGAN PADA UMKM PEMANCINGAN GALATAMA LELE DENGAN MENGGUNAKAN ACCURATE Suparti, Suparti; Lisnayati, Lisnayati; Supriyanto, Rudy
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.v8i2.1645

Abstract

This research discusses the application of recording and preparing financial reports in the Tangerang Galatama Catfish Fishing UMKM, therefore the author has a research objective, namely to find out the recording of financial reports and to find out the process of preparing financial reports using Excel and Accurate in the Tangerang Galatama Catfish Fishing UMKM. The research method used was by means of literature study to obtain information regarding the title of the research taken and by means of field studies, namely direct observation of the company and interviews with related parties. Based on the results of observations, it shows that using Accurate can increase efficiency, reduce errors, and enable faster and more accurate financial reports to be prepared in real-time. Thus, this system is proven to be able to provide effective and structured accounting solutions for MSMEs.
PENGHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPH UNIFIKASI DENGAN SISTEM CORETAX PADA PT XYZ Gunawan, Enggun; Fitria, Nabiilah Putri; Fibriyadi, Istna
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.v10i1.1647

Abstract

This study aims to analyze the calculation, payment, reporting, and recording of Unified Income Tax (PPh) using the Coretax system at PT XYZ. The Coretax system is a digital tax platform developed by the Directorate General of Taxes to improve the efficiency and accuracy of tax administration. The research method used was a case study with a descriptive qualitative approach, which included direct observation, interviews, and documentation at PT XYZ. The results indicate that the implementation of the Coretax system helps the company calculate Unified Income Tax more accurately and efficiently, and facilitates timely tax payment and reporting. Furthermore, tax recording becomes more systematic and well-documented. However, challenges remain in terms of user adaptation and technical system constraints. Therefore, ongoing training and technological infrastructure improvements are key to optimizing the Coretax system within the company environment. This research contributes to a better understanding of the integration of digital technology in corporate tax administration.
PERANCANGAN APLIKASI SIKLUS AKUNTANSI BERBASIS EXCEL FOR ACCOUNTING PADA UMKM WARUNG AGIN PABUARAN MEKAR Ariyadi, Agin Putra; Yasin, Muhammad; Octaviany, Featy
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.v10i1.1706

Abstract

observation that aims to answer the problem formulation about how the conditions of recording financial transactions that have been running in MSMEs, how to design the accounting system finance using Excel For Accounting, and How is the process of preparing financial statements by applying Excel For Accounting. In this study, the authors used the library study writing methodology and field studies. Data collection through observation and interviews. The result of this study is that the authors found that these MSMEs only kept simple records in the form of transaction records every day. So that MSMEs Warung Agin Pabuaran Mekar needs help in designing structured records and designing financial reports using Excel For Accounting so that it can make it easier for owners to project and calculate numbers related to business operations and minimize the risk of errors that may occur. so that the financial statements are properly structured. And can help in making decisions for future business developments.
PENGENDALIAN INTERNAL SEBAGAI TOOLS SISTEM PENGELUARAN KAS PADA CAFÉ JOE NATHAN DI JAKARTA SELATAN Herlina, Herlina; Purnomo, D; Winarti, Euis; Purwitasari, Maria Evy; Minggu, Minggu
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.v10i1.1708

Abstract

This article discusses the internal control system as a tool for controlling the cash disbursement system at Café Joe Nathan. The research methodology used is a qualitative method with a field study approach to collect data directly through the process of recording activities occurring in the field to prepare a research report. Based on the data obtained from the field study, interviews, field notes, and documentation, the report is then compiled. This research discussion covers the main elements of internal control: organization, authorization system, recording procedures and sound practices, as well as the risks faced in the cash receipts system, as well as procedures that can be implemented to ensure the system runs safely and effectively. The implementation of internal controls in the cash receipts system is expected to provide insight for Café Joe Nathan's management to strengthen their financial system and increase stakeholder trust in the company. The research results indicate that the Internal Control System (ISC) implemented by Café Joe Nathan is sound, with a separation of functions, an authorization system and recording procedures, and the implementation of sound practices such as same-day recording. The organizations involved in the Cash Disbursement System are the production department, operations department, and accounting department. Regular evaluations of cash disbursement reports and internal audits are conducted to maintain data accuracy and prevent misuse.
EMOTIONAL QUOTIENT PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI Ilham, Syarif Muhammad; Sastrawan, Rahman; Hendreo, Chornolius
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1834

Abstract

This study aims to analyze the influence of emotional quotient (EQ) on the level of accounting understanding among students of the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus. EQ is measured through five dimensions, namely self-awareness, self-management, motivation, empathy, and social skills. The research method used a quantitative approach by distributing questionnaires to 70 respondents, but only 54 data were suitable for processing. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique through SmartPLS 3.0 software. The results showed that self-awareness, motivation, and social skills had a significant positive effect on accounting understanding, while self-management and empathy had no significant effect. The coefficient of determination (R²) value of 0.508 indicates that the EQ variable is able to explain 50.8% of the variation in students' accounting understanding. This finding emphasizes the importance of developing emotional aspects, especially motivation and social skills, in improving the academic competence of accounting students.
ANALISIS TREN PESERTA DANA PENSIUN DI INDONESIA Susanawati, Dewi; Nuraini, Ani; Jalaludin, Paiz; Mufaridho, Lailatul Maziyah Wildan
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1836

Abstract

Indonesia ranks 7th globally in terms of Purchasing Power Parity (PPP) and 17th in nominal GDP, recording 5.02% year-on-year growth in the fourth quarter of 2024. Despite this positive performance, pension fund participation has remained stagnant since the enactment of Law No. 11/1992. Data from the Financial Services Authority (OJK) show that pension benefit liabilities increased by 4.6% (YoY) to IDR 393.52 trillion, while participant contribution growth slowed to 1.92% (YoY). This study applies trend analysis using trend models within a time series framework to forecast the growth of pension fund participants. The exponential trend model was found to be the most accurate, with the lowest Standard Error of the Estimate. Projections indicate an increase in participants for the Financial Institution Pension Fund (DPLK) and a decline for the Employer Pension Fund (DPPK). These results provide insights for stakeholders to formulate strategies that enhance pension fund participation and ensure long-term benefit sustainability.

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