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INDONESIA
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 214 Documents
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ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT TELKOM INDONESIA TBK PERIODE 2020-2024 Salsabilla Hanik Nur Abidah; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2326

Abstract

Financial ratio analysis is a method used to analyze a company's financial condition and performance by comparing one account with another account in the financial statements. The background of this study is to determine the condition of the company's financial statements as well as the liquidity, solvency, and profitability ratios. The research method used is a quantitative descriptive method, namely data that presents information about the amount or magnitude of a variable in the form of numbers or quantities in the form of financial statements for the period 2020 - 2024 at PT Telkom Indonesia Tbk. The data analysis method used is the horizontal analysis method, an analysis carried out by comparing financial statements for several periods. From the calculation results, it can be concluded that the liquidity ratio of PT Telkom Indonesia (Persero) Tbk in the period 2020 to 2024 only has a cash ratio that is in accordance with the ratio assessment score stated in the BUMN KMK with an assessment score of 5, and Telkom's quick ratio has a ratio value greater than the ratio value of PT Indosat Ooredoo Hutchison Tbk (ISAT). In terms of solvency ratios, Telkom's DAR and DER ratios are smaller than Indosat's ratio value, while Telkom's long-term debt to equity ratio in the period 2020 to 2024 has a ratio value smaller than Indosat's ratio value. In terms of profitability ratios, Telkom's ROA in the period 2020 to 2024 has a ratio value greater than Indosat's ratio value and ROE in all periods is in accordance with the ratio assessment score stated in the BUMN KMK with an assessment score of 20.
ANALISIS LAPORAN KEUANGAN PERIODE 2022-2024 PADA PT SUPRA BOGA LESTARI TBK JAKARTA Alya Shahira; Enggun Gunawan
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2331

Abstract

This study was conducted to evaluate the company’s ability to manage financial resources and ensure business sustainability. The methodology used was a quantitative descriptive approach based on an analysis of officially published annual financial statements. The results indicate that the company’s financial performance has improved, particularly in 2024. Regarding liquidity, the current ratio, quick ratio, and cash ratio have not yet demonstrated optimal capacity to meet short-term obligations. From a solvency perspective, there has been a decline in the debt to assets ratio, debt to equity ratio, and long term debt to equity ratio, indicating an improvement in capital structure. Meanwhile, regarding profitability, the gross profit margin, net profit margin, return on assets, and return on equity ratio have improved, with net income shifting from a negative position in 2022-2023 to a positive one in 2024. Overall, it can be concluded that there has been a recovery in the financial performance of PT Supra Boga Lestari Tbk. However, the company still needs to improve its liquidity management and strengthen its capital structure.
ANALISIS KINERJA KEUANGAN PT MEDIKALOKA HERMINA TBK DAN IMPLIKASINYA TERHADAP EKSPANSI PERUSAHAAN Alexius Imanuel; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2348

Abstract

This study aims to analyze the financial performance of PT Medikaloka Hermina Tbk and examine its implications for hospital expansion capability by comparing it with PT Siloam International Hospitals Tbk. The research employs a descriptive quantitative approach using financial ratio analysis, which includes liquidity, solvency, and profitability ratios based on the companies’ financial statements for the 2020–2024 period. The data used in this study are secondary data obtained from published annual financial reports. The results indicate that the financial performance of PT Medikaloka Hermina Tbk is generally stable, with relatively strong liquidity, solvability and profitability levels that support the company’s hospital expansion strategy. Meanwhile, PT Siloam International Hospitals Tbk demonstrates strong capabilities in asset management and capital structure, although it presents different financial characteristics. The comparison of the two companies suggests that sound financial performance plays a significant role in supporting the sustainability of hospital network expansion. Therefore, effective and efficient financial management is essential to enhance the company’s capacity to expand healthcare services to the community.
PENGHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPh 23 PT DEWA DARU ADITECH PRIMA JAKARTA Nurafni Sabilla Yasin; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2355

Abstract

This study aims to determine the implementation of the calculation, payment, reporting, and recording of Income Tax Article 23 at PT Dewa Daru Aditech Prima Jakarta. The research method used is a descriptive qualitative method with data collection techniques in the form of observation, documentation, and literature study. The data used were obtained from service transactions subject to Income Tax Article 23 during the period of October to December 2025. The results of the study indicate that PT Dewa Daru Aditech Prima has implemented the calculation of Income Tax Article 23 at 2% of the gross amount of service transactions that are subject to tax in accordance with applicable tax regulations. Tax payments were made through an electronic payment system before the specified deadline, and tax reporting was conducted electronically through the Monthly Unified Income Tax Return. In addition, accounting records of transactions subject to Income Tax Article 23 have been carried out systematically in accordance with accounting principles and prevailing tax regulations. Therefore, the implementation of Income Tax Article 23 at PT Dewa Daru Aditech Prima has complied with applicable tax regulations.
AKUNTANSI PERSEDIAAN PADA PT. LINTAS BATAS DAGANG INTERNASIONAL Iis Prihartini; Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2356

Abstract

This study aims to determine the implementation of inventory accounting at PT. Lintas Batas Dagang Internasional period and to evaluate its compliance with applicable accounting standards. The research method used is a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The analysis focuses on inventory recording and inventory valuation. The results indicate that PT. Lintas Batas Dagang Internasional has implemented a fairly effective inventory accounting system in supporting the company’s operational activities. The inventory valuation method applied assists the company in determining ending inventory value and cost of goods sold more efficiently. However, several obstacles were still found in inventory administration management, requiring improved supervision and accuracy in recording to produce more accurate and efficient inventory information.
KOMITE AUDIT, RETURN ON ASSETS, AND UKURAN PERUSAHAAN SEBAGAI PENENTU CASH HOLDINGS PERUSAHAAN Veronica Veren Milenia; Kusuma Indawati Halim
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2380

Abstract

This study investigates the determinants of corporate cash holdings among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach using secondary data obtained from the annual reports and financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. A purposive sampling technique was employed to select 20 companies, resulting in 100 firm-year observations. The data were analyzed using multiple linear regression after passing normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that ROA has a positive and significant effect on cash holdings, indicating that more profitable companies tend to accumulate larger cash reserves to ensure financial flexibility and self-financing capacity. Firm size also exhibits a positive and significant relationship, indicating that larger companies, due to their operational complexity and higher capital requirements, maintain higher levels of liquidity. Conversely, audit committees exhibit an insignificant effect, suggesting that governance structure plays a supporting, rather than direct, role in determining corporate cash holding policies in this sector.
ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG PADA PT XYZ Siti Aisah; Titik Purwaningtyas; Istna Fibriyadi; Muntasir Muntasir
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2412

Abstract

Optimal management and turnover of accounts receivable are essential for PT XYZ, a distribution company that implements a credit sales system, to maintain smooth cash flow. Against this background, this study aims to analyze the effectiveness of accounts receivable management and the analysis of accounts receivable turnover at PT XYZ from 2022 to 2024. The research method utilizes a descriptive quantitative approach with secondary data sources, where data collection methods were conducted through observation, interviews, and documentation. The analysis methods used in this study are the accounts receivable turnover ratio analysis and the average collection period ratio analysis. The results of the study show that the accounts receivable turnover rate of PT XYZ  decreased from 4.59 times in 2022, to 4.09 times in 2023, and further declined to 3.86 times per year in 2024, while the average collection period increased from 80 days to 89 days, and rose again to 95 days. It can be concluded that PT XYZ  has managed its accounts receivable turnover rate effectively, but the average age of receivables has increased annually
ANALISIS PERAN AKUNTANSI MANAJERIAL DALAM MENINGKATKAN EFEKTIVITAS PENGAMBILAN KEPUTUSAN MANAJEMEN Chorrina Clarra Br Meliala; Theresia Mika Kesia Sitorus; Novianti Hutagalung; Veronica D Hutagalung
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2444

Abstract

Managerial accounting plays a crucial role in providing relevant, accurate, and timely information to support management decision-making processes. This study aims to analyze the role of managerial accounting in enhancing the effectiveness of management decision-making within companies. The research employs a qualitative descriptive approach, utilizing data collection techniques that involve a literature review and the analysis of various scholarly sources regarding managerial accounting practices and managerial decisions. The findings indicate that the implementation of managerial accounting assists management in the processes of planning, controlling, and evaluating organizational performance. Cost information, budget analysis, and performance reports generated through managerial accounting contribute to reducing uncertainty and improving the quality of both strategic and operational decisions. Furthermore, the use of effective managerial accounting information systems can enhance organizational efficiency and corporate competitiveness within a dynamic business environment. This study demonstrates that managerial accounting plays a significant role in improving the effectiveness of management decision-making by providing relevant information that supports the achievement of organizational goals.
IMPLEMENTASI SISTEM PEMBUKUAN DIGITAL DALAM MENDUKUNG TRANSFORMASI PENGELOLAAN KEUANGAN UMKM (STUDI KASUS: KOLEGA BARBERSHOP, CIKARANG SELATAN) Fera Lufhidarani Pranita; Apri Maulana
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.v10i2.2000

Abstract

Financial reports play a crucial role in assisting and monitoring the financial condition of various parties involved in a business's financial performance. They provide information on account structure, transaction recording, and the preparation of financial reports that provide quantitative information on the financial position and changes occurring at the Kolega Barbershop MSME using Microsoft Excel. This study employed a qualitative method with a descriptive approach. Data collection techniques included a literature review using scientific sources, as well as field studies involving observation, interviews, and documentation of financial recording activities at Kolega Barbershop. The results indicate that the financial recording process at Kolega Barbershop is still manual, resulting in incomplete and unsystematic financial reporting. This potentially leads to recording errors. It can be concluded that the preparation of financial reports does not comply with applicable accounting standards, requiring special training for business owners to improve their ability to record and prepare more accurate and efficient financial reports.
MEKANISME PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP SALES GROWTH MELALUI TAX AGGRESIVITAS Christnova Hasugian; Vebry M Lumban Gaol; Mangasa Sinurat; Annesa Adriyani; Nurkholik Nurkholik; Dokman Marulitua Situmorang
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.v10i2.2005

Abstract

This study aims to examine whether Capital Intensity and Inventory Intensity jointly influence sales growth and whether this influence is mediated by Tax Aggressiveness. The type of research used is quantitative research with an associative approach. The results of the study are The main findings indicate that simultaneously Capital Intensity and Inventory Intensity statistically significantly influence Sales Growth, although the explanatory power is low. The partial coefficient of Capital Intensity is negative and Inventory Intensity is positive, but both are not independently significant. Multicollinearity tests indicate no redundancy problem between Capital Intensity and Inventory Intensity. The interaction of Capital Intensity with Tax Aggressiveness and Inventory Intensity with Tax Aggressiveness is also not significant, so that aggressive taxation does not moderate the relationship between Capital Intensity or Inventory Intensity with sales growth. In short, Capital Intensity and Inventory Intensity do not independently influence Sales Growth in this specification, and Tax Aggressiveness does not act as a moderator.

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