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JURNAL LENTERA AKUNTANSI

jrakt
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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 197 Documents

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PENGARUH ASIMETRI INFORMASI, TINGKAT LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DALAM LAPORAN TAHUNAN PERUSAHAAN INDEKS LQ-45 DI BURSA EFEK INDONESIA Featy Octaviany
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

The purpose of this research is to test the asymmetry of information variable, levels of leverage, and the company size that are expected to affect earnings management in annual reporting companies included in the LQ-45 firms in Indonesia Stock Exchange. The population data in this research is consists of 78 companies, while the sample data that is used is 26 companies that includes LQ-45 index in the period February 2008 to January 2011 using annual reports from each company for the fiscal year 2008 to 2010. Data were analyzed by using the classical assumption test and multiple linear regression analysis. The results of this study indicate that the asymmetry of information variable and the company size variable had no significant effect on earning management in corporate annual reports. This is proved by the Significant Value of the asymmetry of information variable is 0,129 and the correlation coefficient is -0,183 that shows that the asymmetry of information variable has a weak relation with the earnings management. While the company size variable had a Significant Value about 0,069, and the correlation coefficient is -0,138 that shows that the company size variable has a weak relation with the earnings management. The two variables had a greater value than the significant level. While levels of leverage variabel indicates that this variabel had significant effect on earnings management in corporate annual reports. This is proved by the Significant Value of levels of leverage variable is 0,000 which is below than the significant level and the correlation coefficient is 0,509 that shows that levels of leverage variable has enough strong relation with the earnings management. It can be concluded that the companies included in the LQ-45 never had done earning management in their company although there is the asymmetry of information, and also had no significant effect to the size of the company that included in the LQ-45 so that the two factors used in this study does not significantly affect earning management in annual reporting. Meanwhile, level of leverage can affect earning management in annual reporting because sometimes a company that has a high levels of leverage usually do earning management by increasing or decreasing the profit of the company compare to the company that has a low levels Of leverage. Keywords: information asymetry, level of leverage, size of the company, earning management

ANALISIS PENGARUH CASH RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT. KALBE FARMA TBK PERIODE TAHUN 2014 – 2018 Ependi Ependi; Ali Putra Alamsyah
JURNAL LENTERA AKUNTANSI Vol 5, No 2 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

The author takes the title Analysis of the Effect of Cash Ratio and Debt to Equity Ratio Against Return on Equity at PT. Kalbe Farma Tbk Period 2014 - 2018 to find out how much influence the Cash Ratio and Debt to Equity Ratio on Return on Equity contained in PT. Kalbe Farma Tbk during the period 2014 - 2018. In this study the existing variables are independent variables namely Cash Ratio and Return on Equity. While the dependent variable is Return on Equity. This research is a quantitative study in which the object in this study is PT. Kalbe Farma Tbk within the period 2014 - 2018. With this method, research data is compiled, interpreted, described and analyzed. Through the measurement of financial ratios which are widely used as a method of financial statement analysis, this study will use ratio analysis as a method of analysis. The research data were processed by statistical analysis with the classic assumption test and hypothesis test. The financial ratios used are liquidity ratios, solvency ratios, and profitability ratios. The results showed that partially and simultaneously Cash Ratio and Debt to Equity Ratio had no effect on Return on Equity. R Square value of 0.941. This means that Cash Ratio and Debt to Equity Ratio have an influence on Return on Equity of 94.1% while the remaining 5.9% is influenced by other variables that are not in the linear regression model. Keyword: Analysis of the Effect of Cash Ratio and Debt to Equity Ratio Against Return on Equity

PENGARUH BUDAYA ORGANISASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. THE SERVICE LINE (SOS) PROJECT GEDUNG GRAHA ADHI MEDIA JAKARTA Surono Surono; Suhirto Suhirto
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to obtain information to a deeper explanation of influence of organizational culture and communication on employee performance. And get the results from data processing about how much influence organizational culture and communication have on employee performance. The research method used is quantitative method, which is a method for studying the object of research by trying to explain the relationship between research variables using statistical calculations. Based on the analysis of the multiple linear regression equation between X1, X2, and Y is Y = 25.475 + 0.098X1 + (-0.0320X2) ……… e, this means that if there is an increase in Organizational Culture by 1 point, Employee Performance will increase to equal 1 point, the employee's performance will increase to 25.475 + 0.098 (1) = 25.573 and if there is an increase in communication by 1 point, the employee's performance will increase to 25.475 + (-0.032) (1) = 25.443. While the results of hypothesis testing with the t test, the results obtained from the organizational culture variable, the value of sig> 0.05 means not significant, while for the communication variable the value of sig> 0.05 means not significant. For the results of the organizational culture variable, the t value = 0.333 and t table = 1.688 and the results of the communication variable, the t value = -0.150 and t table = 1.688, meaning that partially, influence organizational culture has a positive and insignificant relationship between communication variables and employee performance. , while for the Communication variable there is no negative but insignificant relationship to employee performance. Simultaneously proving the hypothesis that Organizational Culture and Communication has an effect on employee ability where F count is less than F table (0.057 <3.26), which means that organizational culture and communication variables together have no and insignificant effect on employee ability. And based on the correlation coefficient analysis, the value of r = 0.57 shows that this value means that the two variables have a strong correlation (relationship). While the results of the coefficient of determination (R2) = 0.003, meaning 0.3%, while the remaining 99.7% is independent variables not not researchedKey Words: Organizational Culture, Communication And Employee Performance

PENERAPAN METODE PENYUSUTAN AKTIVA TETAP PADA RUMAH SAKIT MELATI TANGERANG Ermanuri Ermanuri; Eka Putri Susanti
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Setiap perusahaan yang didirikan, tujuan utamanya adalah memperoleh laba yang optimal atas investasi yang telah ditanamkan di dalam perusahaan. Salah satu bentuk investasi tersebut adalah aset tetap yang digunakan dalam kegiatan perusahaan. Besarnya penyusutan aset tetap mempengaruhi besar kecilnya laba perusahaan. Pada Rumah Sakit “Melati” Tangerang ini, dalam mengelola aktiva tetapnya, perhitungan penyusutannya menggunakan metode Garis Lurus. Untuk mengetahui apakah penerapan penyusutan dengan metode garis lurus ini sudah tepat atau belum maka perlu dibandingkan dengan metode penyusutan yang lain. Diantaranya adalah dibandingkan dengan metode saldo menurun ganda dan metode jumlah angka tahun. Dari hasil penelitian yang telah dilakukan menunjukkan bahwa penerapan metode penyusutan aktiva tetap pada Rumah Sakit Melati sudah tepat, yaitu dengan menggunakan metode garis lurus, karena bisa diterapkan secara konsisten. Kata Kunci : Metode Penyusutan, Aktiva Tetap, Garis Lurus

ANALISIS PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP WAJIB PAJAK TERTENTU (Studi Kasus pada Usaha Mikro Kecil dan Menengah di Kecamatan Pancoran Jakarta Selatan) Muhammad Yusuf
JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Penelitian ini dilakukan untuk mengetahui efektivitas pengenaan pajak penghasilan final bagi pengusaha UMKM ditinjau dari asas pemungutan pajak dan hambatan apa saja yang dihadapi pengusaha UMKM dalam pelaksanaan penerapan PPh final.Penelitian ini merupakan penelitian kualitatif, dalam penelitian ini memberikan penjelasan mengenai fenomena pengenaan PPh final terhadap UMKM. Dengan menggunakan panduan wawancara yang diberikan kepada sepuluh badan usaha UMKM di DKI Jakarta, lalu menganalisis dengan cara mengaitkan kondisi nyata dengan tinjauan teori tertentu yang digunakan sebagai acuan dan panduan dalam melakukan suatu penelitian.Berdasarkan analisisdidapatkan hasil bahwa mayoritas wajib pajak mengatakan bahwa mereka merasakan ketidakadilan, peraturan tersebut kurang tepat bagi UMKM, kurang adanya kepastian hukum, tarifnya memberatkan.Ada pun hambatannya karena tumpang tindih peraturan tarif pajak UMKM, UMKM yang sudah menyelenggarakan pembukuan merasa dirugikan dengan pengenaan PPh final 1% yang dihitung dari peredaran bruto. Hambatan lain adalah belum memahamicara penghitungan dan pelaporan PPh final tersebut.Kata Kunci : Tarif Wajib Pajak UMKM, PPh Final

ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS PROFITABILITAS DAN PERTUMBUHAN PADA LP3I COURSE CENTER JAKARTA Mujtabah Fatururrahman
JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to find out how the Financial Performance of LP3I Course Center Jakarta in terms of Liquidity, Profitability and Growth ratio. This research uses quantitative descriptive method, that is research conducted by collecting and presenting data received from LP3I Course Center Jakarta in the form of Financial Statement that is Balance Sheet and Profit / Loss Report so as to give clear enough picture for writer to analyze and compare with existing theory. The results showed the financial performance of LP3I Course Center Jakarta is reviewed from Liquidity ratio, shows maximum performance. And Profitability ratio shows the financial performance of LP3I Course Center Jakarta looks unstable marked with the calculation of Operating Profit Margin (OPM) shows financial performance looks good, but Net Profit Margin (NPM) shows the financial performance of LP3I Course Center Jakarta from 2014 and 2015 not yet maximal while in 2016 shows maximum performance. While Return On Investment (ROI) and Return On Equity (ROE) results show the financial performance of LP3I Course Center Jakarta has not looked good yet. And seen from result of growth ratio then LP3I Course Center Jakarta shows maximum financial performance. This can be seen from sales, net operating profit / EBIT, and net income from 2014 to 2016 on average experienced growth.Keywords: Financial Performance, Liquidity Ratio, Profitability, Growth.

ANALISIS PENGARUH LOKASI DAN PELAYANAN PEGADAIAN SYARIAH TERHADAP MINAT NASABAH PADA PT. PEGADAIAN SYARIAH (PERSERO) CABANG CIKARANG Muntasir Muntasir
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

ABSTRAK Penelitian ini bertujuan untuk: 1) mengetahui bagaimana pengaruh lokasi terhadap minat nasabah, 2) mengetahui pengaruh pelayanan pegadaian syariah terhadap minat nasabah, 3) mengetahui cara pegadaian syariah dalam memperkenalkan produknya kepada nasabah.Penelitian ini dilaksanakan di PT. Pegadaian Syariah (Persero) Cabang Cikarang dan merupakan penelitian deskriptif kuantitatif dengan pendekatan studi kasus. Sampel dalam penelitian ini adalah nasabah PT. Pegadaian Syariah (Persero) Cabang Cikarang, dan data penelitian ini berupa data primer yang bersumber dari kuisioner. Hasil dari penelitian ini menunjukkan bahwa lokasi pegadaian memiliki pengaruh yang positif dan signifikan terhadap minat nasabah dalam menggunakan jasa pegadaian syariah, penanganan keluhan yang ditangani oleh pegawai pegadaian syariah sangat baik menurut nasabah., Kata Kunci: lokasi, pelayanan, minat nasabah

DETERMINAN NILAI PERUSAHAAN PUBLIK DI INDONESIA DAN MALAYSIA DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL PEMODERASI Aulia Lathifa; Nurmala Ahmar; JMV. Mulyadi
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Abstract Firm value is one the management's standard in managing the business. This study examines effect of financial factors such as profitability proxied by ROA, ROE, NPM, solvency proxied with DAR, DER, Institutional Ownership as moderator and the impact to firm value proxied by PBV in Indonesia and Malaysia for 2012 to 2016. Sampling used consisting of 51 companies, 26 companies from Indonesia and 25 companies from Malaysia for 5 years observation with total data 255 samples. Analytical technique using WarpPLS 6.0 and difference test using Multi Group analysis. Result shows profitability have significant positive effect to firm value in Indonesia, whereas in Malaysia has not effect to firm value. Solvency shows do not affects for both countries. Institutional ownership has significant positive effect in Indonesia nevertheless has no effect in Malaysia. Institutions found not able to moderate the effect of profitability and solvency in Indonesia, contrary result in Malaysia are found as pure to moderate effect of profitability to firm value and be a homologer to moderate effect of solvency to firm value. Different test effect shows there’s a significant difference effect of profitability to firm value in both countries whereas there is no difference effect of solvency to firm value.

PENGARUH INFLASI, INDONESIAN GOVERMENT BOND/SUN YIELD, KURS DOLLAR, PERTUMBUHAN GDP TERHADAP INDEKS LQ45: DENGAN INDEKS IHSG SEBAGAI VARIABEL INTERVENING DI BURSA EFEK INDONESIA (Study empiris di Bursa Efek Indonesia tahun 2011 – 2016) Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to analyze the effect of inflation, Indonesian government bond / SUN yield, dollar exchange rate, GDP growth on the LQ45 index, with the IHSG index as an intervening variable on the Indonesia Stock Exchange (Empirical Study on the Indonesia Stock Exchange in 2011-2016). This study uses purposive sampling with weekly data (week to week) for 5 years starting from January 2011 to January 2016 and obtained a population of 263 weeks. The statistical method used in this study is inferential statistics that is multiple linear regression analysis with time series data that is processed using Eviews 7 software. The results showed that partially the inflation variable had a negative and significant effect on the LQ45 index, The Indonesian Government Bond / SUN yield had a positive and significant effect on the LQ45 index, the dollar exchange rate had a positive and significant effect on the LQ45 index, GDP growth had a positive and significant effect on the index LQ45. Inflation variable has a negative and significant effect on the JCI index, The Indonesian Government Bond / SUN yield has a positive and significant effect on the JCI index, the dollar exchange rate has a positive and significant effect on the JCI index, GDP growth has a positive and significant effect on the JCI index, LQ45 Index has a positive effect and significant on the JCI index and simultaneously intervening variables, namely inflation, The Indonesian Government Bond / SUN yield, dollar exchange rate, GDP growth and LQ45 index have a significant effect on the index index JCI. The conclusion from the results of this study is that there is no significant effect on the research gap proposed by the author.Keywords: inflation, SUN yield, GDP, LQ45 index, IHSG index.

PENERAPAN METODE PENYUSUTAN GARIS LURUS PADA AKTIVA TETAP BERWUJUD DI BALAI BESAR PENDIDIKAN PENYEGARAN DAN PENINGKATAN ILMU PELAYARAN (BP3IP) Enggun Gunawan; Irmawati Irmawati
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Setiap perusahaan didirikan untuk mendapatkan keuntungan (profit)semaksimal mungkin, sehingga dapat memperluas jaringan usaha yang dapat bersaing dengan perusahaan-perusahaan lainnya.Untuk itu diperlukan adanya metode penilaian dan pencatatan yang tepat dan dapat dipertanggungjawabkan dalam rangka mengelola segala aktivitas perusahaan.Setiap perusahaan memiliki aktiva tetap yang berwujud maupun tidak berwujud karena aktiva merupakan modal terpenting dalam suatu perusahaan untuk menjalankan kegiatan operasionalnya seperti tanah, bangunan/gedung, peralatan kantor, mesin, kendaraan serta alat yang mendukung kegiatan perusahaan. Sebagai alat yang dapat mendukung suatu kegiatan perusahaan aktiva tetap biasanya memiliki masa pemakaian yang cukup lama, sehingga biasa diharapkan dapat memberi manfaat bagi perusahaan selama bertahun-tahun.Namun demikian, manfaat yang diberikan aktiva tetap umumnya semakin lama semakin menurun karena pemakaiannya terus–menerus sehingga menyebabkan terjadinya penyusutan (Depreciation).Penyusutan biasanya dicatat pada akhir tahun dan dilaporkan dalam laporan keuangan. Penyusutan ini dalam aktiva tetap ini akan membahas tentang penggolongan aktiva tetap, perolehan aktiva tetap, metode penyusutan aktiva tetap dan pencatatan beban penyusutan aktiva tetap. Keyword :Aktiva Tetap, Penyusutan, Laporan Keuangan, dan Aktivitas Perusahaan

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Kota adm. jakarta pusat,

Dki jakarta

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Home Page

OAI Link

Editorial Team

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Contact Name Sudirman

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Phone +6282111388734

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Editorial Address https://plj.ac.id/ojs/index.php/jrakt/about/editorialTeam

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

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Contact Name
Sudirman

Contact Email
p3m_plj@lp3i.id

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+6282111388734

Journal Mail Official
p3m_plj@lp3i.id

Editorial Address
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