cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sudirman
Contact Email
p3m_plj@lp3i.id
Phone
+6282111388734
Journal Mail Official
p3m_plj@lp3i.id
Editorial Address
https://plj.ac.id/ojs/index.php/jrakt/about/editorialTeam
Location
Kota adm. jakarta pusat,
Dki jakarta
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 197 Documents
 4   5   6   7   8 
PENGARUH PERPUTARAN MODAL KERJA TERHADAP RETURN ON EQUITY (ROE) DI PT. UNILEVER TBK, JAKARTA Djoko Maryanto; Iqbal Rafif
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.917 KB) | DOI: 10.34127/jrakt.v6i1.436

Abstract

This study aims to produce information in the form of a more in-depth explanation of the influence of working capital turnover on return on equity. And get the results from the processed data about how much influence the working capital turnover have on return on equity. The research method used in this study, the data obtained both quantitative and qualitative in nature were examined using a descriptive method, namely with a quantitative approach to the form of financial reports for working capital turnover quarters of 2011-2019.Based on calculations with a simple linear regression equation Y = 0.058 + 0,182X means that if the value of  working capital turnover is 0, the value of return on equity is 0.058%  and if the working capital are Rp. 1, - the return on equity will increase by 0,182%. R value = 0.730  means that the relationship between working capital turnover and return on equityt is high. While the value of R2 = 0.533 or 53.3% means that the return on equity is influenced by working capital turnover by the remaining 53.3% by 46.7% influenced by other variables not examined. While the T test results obtained sig 0.003> 0.05 then H0 is accepted, and based on the T test t(6.230) which means that the variable t value is higher than t table that is( 2.03224) proving that the working capital turnover have relationship on the return on equity. Keywords: Working Capital Turnover, Return On Equity (ROE)
ANALISIS IMPLEMENTASI KEBIJAKAN TAX AMNESTY DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK Ardita Nurul Inayah
JURNAL LENTERA AKUNTANSI Vol 3, No 1 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.435 KB) | DOI: 10.34127/jrakt.v3i1.223

Abstract

ABSTRACT State revenue from the tax sector is still low. Low tax revenues lead to low economic growth as well. To increase government tax revenue make a policy that is Tax Amnesty (forgiveness) tax. Tax Amnesty is expected to increase state revenue and increase voluntary compliance to the tax administration system because by becoming part of the tax amnesty, the taxpayer will not be able to avoid the obligation in the payment of taxation. This research is intended to see how much Tax Amnesty policy in increasing compliance taxpayer. The research method used is descriptive qualitative method, is a method that provides an overview of the object of research through the data collected. The data in this study comes from the data or documents that exist in the tax director general. The result of data analysis found that: (1) Taxpayer compliance level that submitted SPT of 64,263% for year 2016, increasing 3,989% compared to 2015 (60,274%). This is due to the Tax Amnesty program. (2) Taxpayers who utilize Tax Amnesty until the end of 2016 amounted to 21.2626% this is due to the lack of government socialization to taxpayers regarding Tax Amnesty. (3) Realization of tax revenue in 2016 amounted to 64.27% decreased compared to 2015 (67.76%). However, the 2016 ppajak target is raised from 2015 by 1,294.258 trillion to 1,355.203 trillion by 2016. The results of this study indicate that Tax Amnesty policy provides an increase to taxpayer compliance even though the realization of tax revenue has decreased compared to last year.Keyword: Policy, Tax Amnesty
IMPLEMENTASI PROGRAM BANK SAMPAH DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DILINGKUNGAN KOMUNITAS BANK SAMPAH WILAYAH KOTA DEPOK DAN KABUPATEN BOGOR Sri Setiawati; Rina Aprialliani
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.028 KB) | DOI: 10.34127/jrakt.v4i1.284

Abstract

This study aims to determine the implementation of the waste bank program in increasing the income of the community in the waste bank community in Depok and Bogor regencies. This study uses qualitative methods, namely research procedures that produce descriptive data in the form of writing and oral from people or observed behavior. Data collection techniques in the form of observation, interviews, and documentation. The results will be used as material for the formulation of strategies, concepts and models of mutually beneficial cooperation (Creditors, Debtors, Municipal Government and Local Government) in accordance with the community typology and business climate in the waste bank community in Depok and Bogor regencies.Keywords: Garbage Bank, Revenue, Depok City and Bogor Regency.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PT NIPPON INDOSARI CORPINDO TBK ( DITINJAU DARI LIKUIDITAS, SOLVABILITAS & PROFITABILITAS ) Muhammad Setiadi Hartoko
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.023 KB) | DOI: 10.34127/jrakt.v1i1.147

Abstract

Aims of this study are to analyse the financial performance of PT Nippon Indosari Corpindo Tbk In Bekasi, West Java in paying short-term liabilities by using the ratio of liquidity, to assess financial performance of PT Nippon Indosari Corpindo Tbk In Bekasi, West Java in accomplishing debts if the company got liquidated by using the ratio of solvency, and to analyse its performance in generating profits by using the ratio of profitability. Tools of analysis used to assess company's financial performance are the ratio of liquidity, the ratio of solvency and the ratio of profitability. Analysing PT Nippon Indosari Corpindo Tbk In Bekasi, West Java by using the ratio of liquidity has shown that current ratio and Cash Ratio indicates that the company has owned a poor-managed performance since it still has disability to pay its current liabilities by using current assets possessed. According to the ratio of solvency, Increase of ratio of Total Debt to Total Assets and Total Debt to Equity shows that the company has managed poor for it can cover its debts by managing its assets. By looking at analysis of the ratio of profitability, Return on Assets and Return on Equity is decline in each year points out a poor performance of the company. Even though its profit has increased year by year but it is not comparable to the larger assets for the company does not maximize in making profit. Keywords: Ratio of liquidity, ratio of solvency, ratio of profitability.
ANALISIS RESIKO RETURN SAHAM TAHUNAN BANK BUMN DENGAN MENGGUNAKAN MODEL VALUE AT RISK PERIODE 2015 – 2018 Sahang Sapta Apritchzeki
JURNAL LENTERA AKUNTANSI Vol 5, No 2 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.553 KB) | DOI: 10.34127/jrakt.v5i2.397

Abstract

In investing, especially in the shares of companies engaged in the financial industry, it is necessary to measure the risk of these company shares. Investors are very interested in state-owned banks, so it is necessary to measure the risk. One of the benchmarks in measuring risk is the Value at Risk (VaR) model. This research is a research to see the risk of annual return of BUMN bank shares for the period 2015 – 2018.Key words: Value at Risk, Return, Risk 
ANALISA LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. TOPJAYA SARANA UTAMA JAKARTA Bambang Hermanto; Hamizar Hamizar; Puspita Romadhona
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.047 KB) | DOI: 10.34127/jrakt.v4i1.278

Abstract

Financial performance is a parameter tool of management success level in managing financial so urces owned by the company. The using statement of cash flow approach in this research is based on that this approach is very good to measure the company performance (management) because it is able to measure the company efficiency in particular periode. Statement of cash flow is the report that showing the effect of operating activities, investing activities, and financial activities in company to cash flow for certain periode by use of method that already being established which is direct method or indirect method. Useful statement of cash flow internally divides management party and externally divides investor party and creditor. With arrange cash flow information analysis, side management will know if policy already is being done by walking with every consideration. Analisis of the statement of cash flow is very important for management as the decision maker. This research objective is to measure the financial performance of  PT.Topajaya Sarana Utama. In the periode accounting 2008–2012 through using analysis  statement of cash flow with the ratio of investment and financing, adequacy ratio, efficiency ratio. From the research result already been done the writer get a conclude : that  PT. Topjaya Sarana Utama get a liquid situation a shows that company able have a capability to pay the short term and long term liabilities in the next  futures therefore analysis cash flow can be a tool to evaluate performance of  PT. Topjaya Sarana Utama, that besed on companycapability in get the positive cash and result of analysis cash flow to able to realize financial performance effectively and efficiently.Key words: Analysis ,Cash Flow, Financial Performance
ANALISA RASIO LAPORAN KEUANGAN SEBAGAI ALAT PENILAIAN KESEHATAN PERUSAHAAN PADA PT. XXX Rudy Supriyanto
JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.523 KB) | DOI: 10.34127/jrakt.v2i1.43

Abstract

Penelitian ini ingin mengukur kinerja perusahaan dengan menggunakan analisa ratio pada PT XXX periode 1999 dan 2000. Ratio yang digunakan adalah ratio likuiditas, solfabilitas dan rentabilitas. Hasil ratio likuiditas menunjukkan likuiditas perusahaan ini berada dalam keadaan likuid. Kondisi solvabilitas perusahaan berada dalam keadaan solvable dan keadaannya makin membaik. Kondisi rentabilita dari perusahaan ini makin membaik. Keterbatasan dalam penelitian ini adalah periode pelaporan yang cukup lama dan tidak dilengkapi dengan catatan atas laporan keuangan. Diharapkan hasil ini dapat memicu pihak yang berkepentingan lebih bersemangat dalam mengelola perusahaan. Bagi pembaca diharapkan dapat dijadikan bahan referensi untuk mengadakan penelitian yang sama dikemudian hari.Kata kunci : Laporan Keuangan, likuiditas, solvabilitas, rentabilitas
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Nurhayati Nurhayati
JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.909 KB) | DOI: 10.34127/jrakt.v5i1.378

Abstract

This study aims to determine the effect of institutional ownership and leverage on tax avoidance in the basic and chemical industry sectors listed on the IDX for the period 2017 to 2019 partially for each variable. This type of research used in this research is a quantitative approach or statistical data analysis. This research is associative. This is done by connecting one variable to another in order to know, explain, and predict the level of dependence of the independent variable, namely institutional ownership and leverage on the dependent variable, namely tax avoidance. Sampling in this study was conducted using non-random sampling technique, namely purposive sampling. The number of companies from the basic industry and chemical sectors during the 2017 to 2019 period totaled 75 companies. Of the population in this study, only 12 met the criteria. The process and results of data analysis using Partial Least Squares using the WarpPLS5 7.0 program. First, the researcher tested the outer model with 3 (three) criteria, namely. convergent validity. Discriminant validity and reliability, and the results obtained from the convergent validity test of correlations for each variable show that all combined loading and cross-loading have values above 0.30. The discriminant validity test shows that the variable (X1) has an AVE root of 1,000; the correlation with other variables is 0.542. 0.286 and variable (X2) has AVE root of 1,000; the correlation with other variables is 0.687. and variable (Y) has the root AVE 1.000; has no correlation with other variables and variable Y fulfills the discriminant validity. The reliability test shows the value of the composite reliability coefficients for the Institutional Ownership variable (X1) of 1,000. Leverage variable (X2) of 1,000. Tax Avoidance variable (Y) of 1,000. This shows that all variables are reliable because they have met the composite reliability coefficients above 0.70. and from the results of the ineer modek test to determine the Goodness of Fit of the variable is the value of the Average Adjusted R-Squared (AARS) with the research result of 0.279. (P = 0.049) it can be said to be good because it fits the fit criteria. Hypothesis testing in the WarpPLS analysis uses the t test. Hypothesis testing is done by using the bootstrap resampling method. Institutional ownership has an effect on tax avoidance showing the path coefficient value of 0.38 and the P-value less than 0.04. it can be said that Institutional Ownership has a significant positive effect on tax avoidance and DER has an effect on Tax Avoidance showing the path coefficient value of 0.48 and the P-value is less than 0.01. it can be said that DER is positively significant towards tax avoidance.Keywords: institutional ownership, leverage and tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN KOSMETIK DAN RUMAH TANGGA INDUSTRI SUB SEKTOR DAN PERUSAHAAN RETAIL SERVICE PERDAGANGAN SUB SEKTOR TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Martini Martini; Monica Monica
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.632 KB) | DOI: 10.34127/jrakt.v2i2.205

Abstract

ABSTRACT Profit Change is increase or decrease in profit company annually. The investors will know about increase or decrease profit which company reach than last year by seeing profit change so profit change is an indicator that can be used for rate performance company. This research was purpose to analyze the influence of Current Ratio (CR), Debt To Equity Ratio (DER), Return On Asset (ROA), and Total Aset Turnover (TATO) to Profit Change on company cosmetic and household manufacture sub sector and company retail trade service sub sector listed on the Indonesia Stock Exchange period 2012-2015.The population which used in this research were 29 companies cosmetic and household manufacture sub sector and company retail trade service sub sector listed on the Indonesia Stock Exchange and selected as many as 13 companies as a sample with purposive sampling method. Data analysis tool that this research used were the classical assumption test, multiple linier regression analysis, correlation analysis, coefficient of determination analysis and hypothesis testing.The result of this research was Current Ratio (CR), Debt To Equity Ratio (DER) and Total Asset Turnover (TATO) had no significant effect on the profit change and Return On Asset (ROA) had positive significant effect on the profit change.  Keyword : Current Ratio (CR), Debt To Equity Ratio (DER), Return On Asset (ROA), Total Aset Turnover (TATO) and Profit Change.
STRATEGI PENGEMBANGAN PADA PERSPEKTIF NONKEUANGAN METODE BALANCE SCORECARD TERHADAP PENINGKATAN KINERJA KEUANGAN UMKM DI INDONESIA SAAT PANDEMIC COVID-19 Juan Carlos Pangestu
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.644 KB) | DOI: 10.34127/jrakt.v6i1.434

Abstract

The purpose of this study is to determine and analyze: how much the company's business strategy has an influence on improving company performance and how big is the role of management accounting strategy in moderating the relationship between the company's business strategy and improving company performance. This research has its own peculiarities and is unique because it was carried out when the world situation was experiencing the corona pandemic, including Indonesia. Data were collected using quantitative techniques from primary data sources collected from questionnaires distributed to several restaurants, canteens and beverage outlets in the Jakarta and Bandung areas, especially in the food and beverage sector. Based on the test result  using multiple linear regression, this study concludes that: (1) The customer perspective has a significant influence on the financial performance of MSMEs in Indonesia, (2) the Internal Business Process perspective has a significant influence on the financial performance of MSMEs in Indonesia, and ( 3) Learning and Growth Perspective has a significant influence on the financial performance of MSMEs in Indonesia.Keywords: customer perspective, internal business process perspective, learning and growth perspective, financial performance

Page 6 of 20 | Total Record : 197

 4   5   6   7   8 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025 Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025 Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024 Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024 Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023 Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023 Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI Vol 5, No 2 (2020): JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI Vol 3, No 1 (2018): JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI More Issue