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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 PENCATATAN KEUANGAN DAN IMPLEMENTASI PENGGUNAAN APLIKASI AKUNTANSI BERBASIS VBA EXCEL PADA CV XYZ Vanesia Rachmananda, Thalia; Susanti, Ari
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.v10i2.1861

Abstract

The low level of understanding of financial recording and the high cost of bookkeeping applications make it difficult for many MSMEs to switch to a more efficient and structured digital recording system. This situation has quite serious impacts because the lower the quality of a company's financial reports, the lower the company's financial condition. CV XYZ is one of the MSMEs that still relies on simple, less systematic, accurate, and efficient recording. This study aims to improve the accuracy and efficiency of CV XYZ's financial recording through the implementation of a VBA Excel-based accounting application. This study uses a qualitative method with a descriptive approach. The data for this study were obtained through in-depth interviews and direct observation. The results of this study indicate that the use of a VBA Excel-based accounting application at CV XYZ can significantly overcome the company's financial recording problems, especially in terms of efficiency, accuracy, and ease of access to financial information.
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN SIKLUS PERSEDIAAN DAN PERGUDANGAN BERDASARKAN KERANGKA COSO Zahrah, Fatimah; Putri S, Nur Aisyah; Maulana, Adrian; Apriansyah, Resha
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.v10i2.1916

Abstract

Inventory and warehousing control is an important part of maintaining the effectiveness of a company's operations, as this area is prone to recording errors, loss of goods, and data mismatches. To overcome these problems, companies need an adequate internal control system supported by accurate information technology. This study focuses on reviewing how Accounting Information Systems play a role in strengthening inventory and warehousing cycle control when linked to the five components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research was conducted using the literature review method by analyzing ten national journals published in 2021–2025 that discuss internal control, the implementation of COSO, and the use of SIA in inventory management. The results of the study show that most companies have implemented the COSO component, especially in the information and communication aspects, but there are still weaknesses in control and monitoring activities due to the lack of written SOPs, lack of separation of duties, and inconsistent implementation of stock taking. In addition, companies that have used SIA have proven to have more structured and accurate controls through real-time logging, audit trails, and inter-departmental data integration. Thus, the integration of SIA and the COSO framework contributes significantly to improving the effectiveness of inventory and warehousing control and supporting the company's operational efficiency.
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA SISTEM PENGGAJIAN PT ILLUMINATI METAMORPHOSIS Azzahra, Asya; Alyah R, A. Fadilah; Khairurrijal, Khairurrijal; Ramadhani, Dwi Zahra; Ramadhani, Misliyatul
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.v10i2.1927

Abstract

The payroll system is one of the processes most vulnerable to errors and fraud, making effective internal control and the role of internal audit essential to ensure accuracy, transparency, and accountability. This study aims to analyze the role of internal audit in supporting the efficiency and effectiveness of internal control within the payroll system of PT Illuminati Metamorphosis. A descriptive qualitative approach was employed through interviews, observations, and documentation related to payroll procedures and internal monitoring mechanisms. The findings indicate that the implementation of internal audit at PT Illuminati Metamorphosis is not yet fully adequate due to the absence of formal written policies and procedures, as well as insufficient separation of duties. Although internal audit contributes to enhancing the efficiency and effectiveness of the payroll process, improvements are still required, particularly in documentation practices, segregation of duties, and the development of a digital payroll system to strengthen internal control.
PERAN AUDIT KEUANGAN INTERNAL SEBAGAI ALAT PENGENDALIAN DAN EVALUASI MANAJEMEN KEUANGAN PADA UMKM JASA DARAUGIIART Ummul Bisriah Fatrah; Rini Bella Vista; Fitri Faizah Nayanty; Muhammad Arya Rezqy Firmansyah; Madi, Ahmad Siddiq
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.v10i2.1931

Abstract

  This study aims to analyze the role of internal financial auditing as a tool for financial management control and performance evaluation in the UMKM (Micro, Small, and Medium Enterprise) Jasa Daraugiart. The research focuses on the implementation of internal financial audits, their effectiveness in supporting cash flow control, and their contribution to improving the quality of financial performance evaluation. This study employs a qualitative descriptive approach, with data collected through semi-structured interviews, direct observation of recording and transaction processes, and documentation of financial records. The findings indicate that the internal audit practices within Jasa Daraugiart remain simple and are not yet formally structured; however, they still play a significant role in maintaining the accuracy of revenue recording, reconciling financial data, and detecting discrepancies in transactions. Internal audits also contribute to identifying seasonal income patterns, assessing the effectiveness of operational expenditures, and strengthening accountability through the separation of business and personal accounts. Although the recording of expenses is not yet optimal and functional segregation remains limited, internal auditing is shown to enhance the effectiveness of financial management control and provide a more accurate basis for decision-making. These findings affirm that even a basic internal audit system serves as a strategic instrument for improving the quality of financial governance in UMKM.

Page 20 of 20 | Total Record : 194

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