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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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PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN TOLERANSI RISIKO TERHADAP PERILAKU KEUANGAN DAN DAMPAKNYA PADA KEPUTUSAN INVESTASI : STUDI KASUS GEERASI Z KOTA SEMARANG Patricia Dhiana Paramita; Daniel Kartika Adhi; Nurkholik Nurkholik; Heru Sri Wulan; Izza Nisa’ul Afi
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.v10i2.2016

Abstract

As a digitally savvy generation, Gen Z plays an increasingly significant role in Indonesia's capital markets, now comprising more than half of its investor base. This study applies a behavioral finance perspective to examine how financial knowledge and psychological traits influence investment outcomes. The objective of this study is to explore the impact of financial literacy, income, risk tolerance, and financial behavior on investment decisions among Generation Z in Semarang City. A quantitative approach  was used, with data collected  from 110 Gen  Z investors selected through purposive sampling. Respondents completed an online questionnaire measured on a five-point Likert scale, and the data were analyzed using SPSS. The analysis results show that financial literacy, income, risk tolerance, and financial behavior all have a positive and significant influence on investment decisions. This is supported by a significance value below 0.05 and a t-value above the critical value of 1.98260. Further analysis using the Sobel test evaluated the mediating role of financial behavior. The test produced a Z-score below the significance threshold of 1.96, indicating no significant mediation in  the tested  relationship. Thus,  although financial  behavior directly influences investment decisions, it does not mediate the influence of financial literacy, income, or risk tolerance. These findings highlight that financial literacy, income, and risk tolerance are the main factors shaping Generation Z's investment behavior, with financial behavior acting more as an outcome than an intermediary in this context.
MENGUKUR KINERJA KEUANGAN PT MITRA ADIPERKASA (Tbk) Periode 2022 – 2024 Hamizar Hamizar
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.v10i2.2061

Abstract

This study aims to measure the financial performance of PT Mitra Adiperkasa Tbk in the period 2022-2024 by comparing it to PT Ramayana Lestari Sentosa Tbk through a financial ratio analysis approach that includes liquidity, solvency, profitability, and activity ratios. In addition, a measurement of the level of financial health was carried out based on the Decree of the Minister of SOEs No. KEP-100/MBU/2002. The data collection technique uses a Decision study from various reference sources to gain a better understanding, in addition to using secondary data collection techniques through official websites such as TICMI (The Indonesia Capital Market Institute). The results of the financial performance analysis of PT Mitra Adiperkasa Tbk in 2022-2024 based on the liquidity ratio analysis show that PT Mitra Adiperkasa Tbk is in a liquid condition. The solvency ratio analysis shows unhealthy financial performance because the Debt to Asset Ratio and Debt to Equity Ratio values ​​for three consecutive years are above the ideal limit. The activity ratio analysis shows suboptimal performance in utilizing owned assets. Profitability analysis shows a tendency to decline, reflected in the Net Profit Margin, Return on Investment, and Return on Equity which have weakened from year to year. The results of the PTBA Health Level analysis according to the decision of the Minister of SOEs PT Mitra Adiperkasa Tbk are in the unhealthy category (BBB) ​​in 2023 and 2024 after experiencing healthy performance (A) in 2022.
BUKU BESAR, CUAN BESAR: STRATEGI AKUNTANSI UNTUK BISNIS ANTI BANGKRUT Lina Herlina; Maria Evy Purwitasari; Aris Nur Hasan; Dwi Okty Utami; Suparti Suparti
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.v10i2.2147

Abstract

This study aims to analyze the role of accounting strategy implementation, particularly the principle of accounting conservatism, in enhancing business resilience and preventing bankruptcy risk among Micro, Small, and Medium Enterprises (MSMEs). The research employed a descriptive quantitative approach using a survey technique involving 35 MSME actors in the Greater Jakarta (Jabodetabek) area. Data were collected through structured questionnaires addressing financial recording practices, preparation of financial statements, cash flow management, and the application of prudence principles in revenue and expense recognition. Data analysis was conducted using descriptive statistics and simple correlation analysis. The results indicate that MSMEs that regularly maintain general ledger records, prepare income statements and balance sheets, and apply conservatism principles (not rushing to recognize profits and recognizing potential losses more promptly) demonstrate higher levels of cash flow stability and business resilience. These findings confirm that prudence-based accounting strategies play a significant role in maintaining liquidity and reducing the potential for bankruptcy. The implication of this study highlights the importance of practical accounting literacy for MSME actors as a fundamental foundation toward sustainable and financially resilient businesses.
PENGARUH DEMOGRAFI WAJIB PAJAK TERHADAP KEPATUHAN PAJAK UKM Jeremia Felix Hartono; Sri Rustiyaningsih
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.v11i1.2234

Abstract

The aim of this study is to prove the effect of SME owner age, SME owner religion, SME gender, SME business sector, and SME owner educational background on SME tax compliance. The sample for this study consisted of 60 SMEs in the city of Madiun. The sampling method used was purposive sampling. Hypothesis testing was conducted using the independent t-test and ANOVA using SPSS version 24. The findings of this study prove that the age of SME owners, the business sector of SMEs, and the educational background of SME owners have a significant effect on tsosioax compliance. Meanwhile, the religion of SME owners and the gender of SME owners do not affect SME tax compliance.

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