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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 194 Documents
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DETERMINAN PERBEDAAN NILAI PERUSAHAAN PUBLIK DI INDONESIA, THAILAND, DAN SINGAPURA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Puspita Romadhona; Nurmala Ahmar; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.827 KB) | DOI: 10.34127/jrakt.v3i2.241

Abstract

AbstractThis study examines the differences determinant in firm value of public companies in Indonesia, Thailand, and Singapore, institutional ownership as a moderator. The sampling technique used is purposive sampling with criteria public listed company, issuing financial statements that entered into the top index for five years. Sample used is 130 observation in Indonesia, 175 observation in Thailand, and 135 observation in Singapore with SEM-PLS analysis method using WarpPLS 6.0 and multigrup analysis. The results indicate that profitability has significant effect to firm value either in Indonesia, Thailand, or in Singapore. Solvability has no significant effect to firm value in Indonesia, but in Thailand solvability has negative effect on firm value and in Singapore solvability has positive effect to firm value. Ownership institutional able to moderate the effect of profitability and solvability on the value of firms in Singapore, while in Thailand institutional ownership can’t moderate profitability effect, but moderate solvability of firm value. While in Indonesia, institutional ownership unable to moderate the effect of profitability and solvability on firm value. The result of multigrup analysis shows there is a difference determinant of firm value with institutional ownership as moderator between Indonesia with Thailand, Indonesia with Singapore, and Thailand with Singapore.Keywords: Profitability, Solvability, Institutional Ownership, Total Assets, Price To Book Value.
EVALUASI PROSEDUR PENGELOLAAN DANA BANTUAN OPRASIONAL SEKOLAH (BOS) DALAM MENILAI EFEKTIFITAS DANA PADA SEKOLAH DASAR ISLAM TERPADU (SDIT) BINA AULADI DEPOK Sri Setiawati
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.056 KB) | DOI: 10.34127/jrakt.v4i2.304

Abstract

This research , from April 2018 to August 2018, with the title: "Evaluation of School Oprational Aid Fund Management Procedures (BOS) in Assessing Fund Effectiveness in Integrated Islamic Primary Schools (SDIT) Bina Auladi Depok". This study aims to produce information in the form of an explanation of the application and evaluation of the procedures for managing funds and contributing suggestions for schools. The analytical method used in this study is to evaluate the procedures for managing funds in the field compared to library research by collecting books that relate to the effectiveness of funds by interviewing the principal or leadership and financial staff. The results of the study show that the accounting information system is particularly effective in managing funds. This can be seen from the organizational structure that is in accordance with the characteristics of the school, adequate and well-designed documents, internal control systems and adequate reports.Key words: evaluation, management, assistance, operations, school.
ANALISA RASIO PROFITABILITAS PADA KOPERASI AXA Minanari Minanari; Anis Yuli Susanti
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 (492.928 KB) | DOI: 10.34127/jrakt.v1i1.153

Abstract

Dengan berkembangnya zaman mempengaruhi berkembangnya koperasi dimana koperasi yang awalnya sebagai organisasi yang bersifat sosial kini berubah menjadi organisasi yang memberikan keuntungan bagi anggotanyaKoperasi adalah badan usaha yang beranggotakan orang atau badan hukum yang berlandaskan pada asas kekeluargaan dan demokrasi ekonomi. Kegiatan usaha koperasi merupakan penjabaran dari UUD 1945 pasal 33 ayat 1. Dengan adanya penjelasan UUD 1945 pasal 33 ayat 1 koperasi berkedudukan sebagai soko guru perekonomian nasional dan sebagai bagian yang tidak terpisahkan dalam sistem perekonomian nasional.Sebagai salah satu pelaku ekonomi, koperasi merupakan organisasi ekonomi yang berusaha menggerakkan potensi sumber daya ekonomi demi kemajuan kesejahteraan anggota. Maka koperasi harus mampu bekerja seefisien mungkin dan mengikuti prinsip – prinsip koperasi dan kaidah – kaidah ekonomi.Koperasi perlu dibina secara professional baik dalam bidang organisasi maupun dalam bidang mental dan usaha. Dalam menjalankan kegiatan usahanya, koperasi tidak hanya dituntut untuk meningkatkan profitabilitas dan memberikan kontribusi bagi kesejahteraan anggotanya, tetapi juga harus mampu menjaga keberlangsungan usahanya sehingga dapat bertahan dalam persaingan.  Keyword : Promosi,  Koperasi, Keuangan, Profitabilitas dan Penjualan
ANALISIS PENGARUH BEBAN PAJAK KINI DAN PAJAK TANGGUHAN TERHADAP LABA BERSIH PADA PERUSAHAAN AGRIBISNIS YANG TERDAFTAR DI BEI PERIODE TAHUN 2012-2014 Achmad Hidayat
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 (1322.09 KB) | DOI: 10.34127/jrakt.v3i1.222

Abstract

ABSTRACTThis study aims to determine the effect of current tax expense and deferred tax partially or simultaneously to net income in the agribusiness companies. Poupulasi used in this research is the the agribusiness companies listed on Indonesia Stock Exchanges 2012- 2014 with a sample of 13 companies that have selected using purposive sampling method. This data is in the form of quantitative data is secondary data obtained from the financial statements of the Indonesia Stock Exchange. This study used multiple linear regression analysis with partial testing and simultaneously. These results indicate that the current tax expense and deferred tax and the partiallyand simultaneously effect on net income, so the two independent variables can be used to assess the value of net income that would be obtained agribusiness companies.Keywords: Current tax, Deffered tax, Net income
PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK DI KOTA BOGOR Ardita Nurul Inayah
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 (82.04 KB) | DOI: 10.34127/jrakt.v4i1.285

Abstract

Penerimaan pajak masih rendah yang dikarenakan oleh sedikitnya wajib pajak yang melaksanakan kewajibannya. Kepatuhan wajib pajak dalam melaksanakan pembayaran pajak merupakan salah satu indikasi dalam penerimaan pajak.  Untuk meningkatkan penerimaan pajak pemerintah berupaya dan cenderung mengajak wajib pajak untuk melaksanakan kewajibannya dengan cara mengingatkan dan menginformasikan berbagai hal yang terkait dengan pajak. Kepatuhan wajib pajak adalah suatu kondisi dimana wajib pajak mengetahui, memahami dan melaksanakan ketentuan perpajakan dengan benar dan sukarela. Penerimaan pajak di Kota Bogor pada tahun 2016 masih rendah. Rendahnya penerimaan pajak disebabkan oleh tingkat kepatuhan wajib pajak. Untuk mengukur seberapa besar pengaruh kepatuhan wajib pajak pada penerimaan pajak, maka digunakan metode analisis deskriftik kuantitatif dengan menganalisa semua variable yang terlibat dengan menggunakan analisis regresi linier. Berdasarkan hasil analisis regreresi linier ditunjukkan oleh koefisien derajat determinative sebesar 0,700 atau sebesar 49 %. Hal ini menunjukkan bahwa penerimaan pajak dipengaruhi oleh kepatuhan wajib pajak sebesar 49 % dan sisanya dipengaruhi oleh factor lain. Sedangkan berdasarkan analisis koefiesien regresi didapat persamaan regresi : Y  =   814083616870759.1     +    0,700   X. Sedangkan hasil uji t menunjukkan bahwa kepatuhan wajib pajak berpengaruh secara signifikan terhadap penerimaan pajak dengan nilai signifikan t = 2.593 pada α = 0,01.Kata Kunci : wajib pajak, penerimaan pajak, kepatuhan pajak
ANALISIS PENERAPAN SPT MASA PPN DAN HUBUNGANNYA TERHADAP LAPORAN KEUANGAN PADA PT. DUTA FIRZA Darmansyah Darmansyah; Hafifa Hafifa
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 (364 KB) | DOI: 10.34127/jrakt.v1i1.148

Abstract

Pajak merupakan salah satu pendapatan yang utama di Indonesia yang sangat penting peranannya bagi kelangsungan hidup bangsa Indonesia. Untuk membiayai kegiatan dan kebutuhan negara, maka pemerintah memerlukan dana yang tidak sedikit jumlahnya. Oleh karena itu, salah satu cara untuk membiayai kebutuhan negara diperlukan sumber dana yang bersifat rutin yaitu dengan menggali sumber dana yang berasal dari dalam negeri berupa pajak. Untuk itu, pemerintah memberikan suatu peraturan guna meningkatkan penerimaan negara melalui pajak, salah satunya adalah melalui Pajak Pertambahan Nilai.Sistem pemungutan pajak yang dianut Indonesia saat ini adalah self assessment system. Dengan sistem pemungutan pajak self assessment yang berarti perhitungan sendiri pajak yang terutang oleh wajib pajak, maka pemerintah memberikan kepercayaan penuh kepada wajib pajak untuk memperhitungkan, menyetor, dan melaporkan kewajiban perpajakannya. Dari berbagai jenis pajak yang telah ditetapkan oleh pemerintah, Pajak Pertambahan Nilai (PPN) merupakan salah satu jenis pajak yang diharapkan dapat memberikan kontribusi yang cukup besar bagi penerimaan negara.PPNmerupakan jenis penerimaan pajak yang didasarkan pada Undang-Undang Pajak Pertambahan Nilai yang terbaru yaitu Undang-Undang No.42 tahun 2009. Oleh karena itu, setiap wajib pajak diwajibkan untuk mencatat seluruh jumlah harga perolehan dan penyerahan Barang dan Jasa Kena Pajak setiap bulannya. Keyword : Pajak, Pajak Pertambahan Nilai, Wajib Pajak dan Penerimaan Negara
ANALISIS RASIO KEUANGAN PENDEKATAN CAPITAL ADEQUACY RATIO (CAR) DALAM RANGKA MENILAI TINGKAT KESEHATAN BANK (Studi Kasus PT. BPR Depo Mitra Mandiri, Depok) Sri Setiawati
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 | DOI: 10.34127/jrakt.v5i2.390

Abstract

This research  was written by Sri Sriawati and Meulya Daughter, In May 2015 until September 2015, with the title: Analisys of Financial Ratio By CAR Model to Asses Bank Performance. (Case Study PT. Bank Rural Depo Mitra Mandiri, Depok). The aim of this study was to obtain information on whether the calculation of financial ratios with CAR (Capital Adequacy Ratio) can be used to assess the soundness of the bank and find out how strong the calculation of financial ratios with CAR (Capital Adequacy Ratio) to assess the level of health. This study uses descriptive analysis, which is explained by using the bank's soundness by calculating CAR (Capital Adequacy Ratio). Techniques of data collection is done by studying various books literature and field research such as direct observation, interviews, and collection of data concerning documents to be examined, whereas the data analysis technique used is quantitative analysis, namely by calculating and lays out the data that has been obtained by reference PBI 8/18 / PBI / 2006 dated October 5, 2006. From the results of the study showed that the CAR (Capital Adequacy Ratio). can be used in assessing the health of banks. Results of the analysis of bank health using the calculation of CAR (Capital Adequacy Ratio), as follows In the period from December 31, 2011 amounted to 46.50%,In the period from December 31, 2012 amounted to 43.44%, In the period from December 31, 2013 amounted to 37.98%,In the period December 31, 2014 amounted to 42.37%. CAR PT. BPR Depo Mitra Mandiri above is healthy has been above the Bank Indonesia regulations PBI 8/18 / PBI / 2006 dated October 5, 2006 at 8%.Key words: Financial ratio, Bank healthy, Capital Adequacy Ratio
ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN PADA PT MERCK INDONESIA TBK Miftahurrohman Miftahurrohman; Reka Amelia
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.568

Abstract

PT Merck Indonesia Tbk is a company engaged in the pharmaceutical sector. This study aims to determine the level of liquidity, solvency level, activity level, profitability level, and financial performance of PT Merck Indonesia Tbk for the last two years. Objects used in research This is the financial report of PT Merck Indonesia Tbk for 2017, and 2018 with the writing methodology used in the form of Library Research and Field Research . The technique used is ratio analysis, the types of financial ratios used are Current Ratio , Very Current Ratio ( Quick Ratio ) and Cash Ratio ( Cash Ratio ), Debt to Assets Ratio ( Debt to Assets Ratio ), Debt Ratio to Capital ( Debt to Equity Ratio ), Inventory Turnover Ratio ( Inventory Turnover Ratio ), Receivable Turnover Ratio ( Receivable Turnover Ratio ), Return On Investment ( ROI) Ratio, and Return On Equity Ratio ( ROE) ). The results showed that the level of liquidity, level of sovability, level of activity, level of profitability tend to be below the industry average ratio which indicates that the financial performance of PT Merck Indonesia Tbk is in poor condition.Keywords: Financial Reporting , Financial Ratio , Financial Performance
PENGARUH UTANG TERHADAP LABA BERSIH PT INDOCEMENT TUNGGAL PRAKASA TBK TAHUN 2021 Nurdin Zaelani Apdau; Riko Sutriyadi; Nasril Nasril
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.564

Abstract

With the rapid growth of the present day, every company is required to be able to compete with other companies in establishing the development and the existing rates. The company's growth and progress are determined in how it achieves its ultimate goal of achieving its established profit. In this case debt isa source of funds to continue production and achieve the company's goals. The thesis marked "the effects of debt on net profit PT Indocement Tunggal Prakasa Tbk. And the study commissioned to know how debt affects a partial and large net profit PT Indocement Tunggal Prakasa Tbk registered to the Indonesia Stock Exchange. The method used in this study is with a quantitative approach with secondary data as a source of data obtained from the official site of the Indonesian exchange. The technique used was a classic analysis of assumptions, a simple hypothetical and regression analysis with the help of SPSS software. Based on a study conducted by t or partial by the SPSS it is concluded that debt has a negative effect on net profit.Keywords: net profit, debt, Indocement Tunggal Prakasa
PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP TINDAKAN KECURANGAN PADA USP SWAMITRA BUKOPIN DI JAKARTA Riko Sutriyadi; Elvin Shelly Joe
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.576

Abstract

This study aims to find out how the Effect of Internal Auditor Professionalism on Fraudulent Actions. Internal auditors as people who carry out internal auditing activities, have an obligation to assist management in preventing fraudulent acts, through reviews of the effectiveness of internal controls and providing suggestions for improvement. Professionalism is a measure used to see how well a person carries out his work or profession. Good experience will produce better knowledge than those who do not have sufficient knowledge of the task. The data used in this study were obtained from a questionnaire created by the researcher and filled out by the Internal Auditor of USP Swamitra Bukopin in Jakarta. USP Swamitra Bukopin is a Savings and Loan Unit from the cooperation between the Cooperative and PT Bank Bukopin, Tbk. Based on the results of data analysis that has been carried out by the author at the USP Swamitra Bukopin in Jakarta, regarding the Effect of Internal Auditor Professionalism on Fraud, the authors can conclude that there is a significant positive effect between the X variables on Y, because the value of t-count > t-table (4,878 > 2,069). So that there is an influence between the X variable on Y, or in other words Ho accepts and Ha is rejected. Based on research conducted at USP Swamitra Bukopin in Jakarta, it can be concluded that the professionalism of internal auditors has a significant effect on fraud. Based on the calculation of the regression test, it can be seen that the coefficient of determination (R2) is 0.509 or 50.9%, which means that the contribution of the professionalism of the internal auditors to fraud at the USP Swamitra Bukopin in Jakarta is strong. While the remaining 0.491 or 49.1% is influenced by other factors that are not taken into account in this study.Keywords : Profesionalisme Auditor Internal dan Tindakan Kecurangan

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