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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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FENOMENA CREDIT CRUNCH DI INDONESIA SELAMA MASA PANDEMIK COVID-19 PERIODE MARET 2020 – MARET 2021 SERTA FAKTOR PENYEBABNYA Sahang Sapta Apritchzeki; Maria Evy Purwitasari
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.v6i2.560

Abstract

The Covid-19 pandemic that has occurred in the world has also greatly impacted Indonesia in various economic sectors, especially in the financial sector, especially the banking sub-sector. One of the phenomena that occurs is the decline in credit extended by banks to the public which makes it difficult for funds for people in need in the midst of the Covid-19 Pandemic. This phenomenon is known as the Credit Crunch. In this study, we will discuss the Credit Crunch Phenomenon that occurred in Indonesia during the Covid-19 pandemic. It was found that Indonesia experienced a Credit Crunch during the first period of the pandemic for the period March 2020 – March 2021. It was also found that the Credit Crunch that occurred was not due to a scarcity of funding sources.Key words: Credit Crunch, Funding, Fund
PENGELOLAAN KAS KECIL PADA PERCETAKAN SURYA MANDIRI TANGERANG Ermanuri Ermanuri; Dandi Heryanto Saputra
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.v6i2.563

Abstract

This research was conducted at Surya Mandiri Printing located in Tangerang area. The purpose of this research is to find out what methods are applied in the management of petty cash in Surya Mandiri Printing, to find out how to manage petty cash, and to know the accounting records of transactions related to petty cash at Surya Mandiri Printing. While the research methodology in this study is descriptive. Based on research it can be concluded that the method used for the management of petty cash in Surya Mandiri Printing is a method of non-fixed funds (fluctuation fund system), then for petty cash expenditures divided into two types, namely direct expenditure and expenditure in cash advance, recharging petty cash erratically, so charging is adjusted to petty cash balances. For petty cash accounting records are done by small cash holders who record to petty cash records then the accounting section will extend to excel and posted into petty cash ledger. The process is still done manually, namely with Microsoft Excel and has not used accounting software.Keywords: Management, Petty Cash
Pengaruh Good Corporate Social Responsibilit (CSR), Return On Assets (ROA), Return On Equity (ROE), Debt To Equity Ratio (DER) terhadap Nilai Perusahaan (Study Empiris Perusahaan yang Tercatat di LQ45 Periode 2016-2018) Fera Lufhidarani Pranita
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.v6i2.542

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Corporate Social Responsibility (CSR), Return On Asset (ROA), Return On Equity (ROE)  dan  Debt to Equity Ratio (DER) terhadap Nilai Perusahaan,pada perusahaan yang tercatat di LQ45 periode 2016-2018. Metode pendekatan Analisis Regresi Linear Berganda dengan menggunakan metode kuantitatif untuk mengetahui apakah terdapat pengaruh yang signifikan antara variable terhadap Nilai Perusahaan,pada perusahaan yang tercatat di LQ45 periode 2016-2018. Sampel dalam penelitian ini diambil melalui kriteria purposive sampling sehingga didapatakan sebanyah 28 Perusahaan yang memenuhi kriteria dari 45 perusahaan yang tercatat di LQ45 pada periode 2016-2018. Dari hasil penelitian yang diperoleh bahwa secara parsial CSR berpengaruh negative terhadap Nilai Perusahaan, Perusahaan dengan pengungkapan CSR yang tinggi akan berakibat pada tingginya beban yang harus dikeluarkan perusahaan untuk melakukan kegiatan CSR tersebut, sehingga akan berdampak pada berkurangnya laba yang diperoleh perusahaan dan akan berdampak pada penurunan nilai perusahaan. ROA (Return on Asset) yang diperoleh perusahaan akan berpengaruh terhadap nilai perusahaan dimana semakin tinggi keuntungandari asset perusahaan akan mempengaruhi pula laba yang diperoleh perusahaan begitu pula dengan ROE rasio rentabilitas modal sendiri yang tinggi menandakan tingginya keberhasilan pucuk pimpinan perusahaan dalam mengemban misi dari pemiliknya. serta  DER dimana Konsep leverage ini penting bagi investor dalam membuat pertimbangan penilaian saham. Para investor umumnya cenderung menghindari risiko. Risiko yang timbul dalam penggunaan financial leverage disebut dengan financial risk yaitu risiko tambahan yang dibebankan kepada pemegang saham sebagai hasil penggunaan utang oleh perusahaan. Semakin tinggi leverage, semakin besar risiko keuangannya dan sebaliknya.
PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA TOKO-TOKO DI SEKITAR PASAR HORAS PEMATANG SIANTAR Danri Siboro; Victor H Sianipar; Dame Ria Rananta Saragi
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.715

Abstract

Shops are essential because they can create business fields to support daily economic needs. Inventory Turnover is a crucial thing in trading business operations. This study aims to determine whether inventory turnover and sales growth affect the profitability of shops around the Horas Market Pematang Siantar. This study uses primary data. Questionnaires were distributed to business actors around the Horas Market Pematangsiantar. The respondents in this study amounted to 32 stores. This study used a quantitative approach and processed data from questionnaires transformed through a Likert scale. At the same time, the analysis used in this study is a simple linear regression with a significant level of 5%. There is a positive influence between inventory and sales at shops around the Horas Market Pematangsiantar, where the t.count value is 2.672 > table is 1.69389—evidenced by the coefficient of determination R Square of 19.2%. In addition, there is a positive influence between inventory and profitability in shops around the Horas Market Pematangsiantar, where the t.count value is 2.245 > table is 1.69389. Evidenced by the coefficient of determination R Square of 14.4%.Key word: Inventory, Sales Growth, And Profitability
PENGARUH KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KOTA PEMATANG SIANTAR Toga Sehat Sihite; Darwin Damanik
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.722

Abstract

This study aims to determine whether regional finance, namely PAD, DAU, and DAK have a significant effect on economic growth in Pematang Siantar City. The type of research used is quantitative and descriptive research. The type of data used in this study is in the form of a time series from 2006 - 2021 which is secondary data sourced from BPS Siantar City. The analysis technique uses Multiple Linear Regression (OLS) with the help of the EVIEWS 10 Program. The results of the study show that: 1). Regional Original Income (PAD) has a positive and significant effect on economic growth in Pematangsiantar City; 2). The Special Allocation Fund (DAK) has a negative and insignificant effect on economic growth in Pematangsiantar City; 3). The General Allocation Fund (DAU) has a positive but not significant effect on economic growth in Pematangsiantar City; 4). The coefficient of determination (R2) of 0.845, which means that the PAD, DAK, and DAU variables have an explanatory variation of 84.50 percent of the economic growth of Pematang Siantar City, the remaining 15.50 percent can be explained by other variables.Key words: Local Own Revenue, Special Allocation Fund, General Allocation Fund
TINGKAT KEPATUHAN PEDAGANG BESAR PASAR ANTASARI DAN PASAR HARUMANIS ATAS PAJAK PENGHASILAN (PPh) PASAL 21 PADA KOTA BANJARMASIN TAHUN 2022 Riska Aulia Noor
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.717

Abstract

The problem raised in this study is the level of corporate taxpayer compliance with the tax law regarding income tax article 21. This research uses a descriptive comparative research type, namely research that aims to provide an overview of the comparison of compliance of wholesalers in Antasari market and Harum Manis market Banjarmasin on Income Tax (PPh) article 21. The test results were carried out using the separated variance t-test (independent sample test). The results showed that the level of tax compliance for wholesalers of the Antasari market in the category of tax compliance levels for wholesalers of the Harum Manis market had a high level of tax compliance. The tax compliance of the wholesalers of the Antasari market and the Harum Manis market has a significant difference, where the level of tax compliance on income tax for the traders of the Harum Manis market has a higher level of compliance than the level of compliance held by the wholesalers of the Antasari market.Keywords: Income Tax, Tax Compliance
FIRM SIZE MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Rahman Sastrawan; Ariefanda Iqbal Perdhana; Chornolius Hendreo
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.718

Abstract

The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.Key words: Corporate Social Responsibility, Good Corporate Governance, Company Size, Company
TELAAH EMPIRIS FAKTOR-FAKTOR PENENTU PENERIMAAN PAJAK Fransiska Laelatul Luviana; Ardiani Ika Sulistyawati
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.716

Abstract

This study aims to empirically examine the effect of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on tax revenues at the KPP Pratama Demak tax office. The population of this research is all taxpayers.  In this research, purposive sampling technique is used. The sample used in this study were 96 respondents. The results of this study indicate that all independent variables, namely NPWP ownership obligation, tax audit, tax collection, and taxpayer awareness have a positive and significant effect on tax revenue (Y) partially or simultaneously (together). Based on the coefficient of determination of 0.929. In this case, it means 92.9% of purchasing decision variables. It is explained by the variable of NPWP ownership, tax audit, tax collection, taxpayer awareness of tax revenue. While the remaining 7.1% is explained by other variables outside the model.Key words : Taxpayer Identification Number Obligation, Tax Audit, Tax Collection, Taxpayer Awareness and Tax Revenue
EFISIENSI PERBANKAN DI INDONESIA DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) SEBAGAI PERTIMBANGAN KINERJA PERBANKAN Ridho Muarief; Miranti Miranti
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.739

Abstract

To implement sound banking principles, the assessment of bank efficiency is very important. This is because efficiency is a picture of a bank's performance as well as a factor that must be considered by the bank to act rationally in minimizing the level of risk faced in dealing with its operational activities. This study aims to measure the relative efficiency of banks in Indonesia using the Data Envelopment Analysis (DEA) methodology based on the intermediation approach. The research samples are Mandiri, BRI, BNI, BCA, and BTN. DEA is a methodology with a non-parametric-deterministic approach that aims to determine the relative efficiency and managerial performance, based on empirical data by determining the input and output of a UPK (Decision Making Unit). The results showed that BNI was relatively inefficient during the study years. Bank Mandiri was efficient in 2013. BCA was relatively inefficient during the study years. BRI experienced perfect efficiency level in 2013. BTN experienced perfect efficiency level from year to year. Overall, the commercial banks that are widely referenced by other commercial banks are BRI in 2011, BTN, BNI, and Bank Mandiri in 2013. The summary of potential improvement shows that the combined sources of inefficiency in banks are revenue needs to be increased by 35.58% and credit needs to be increased by 31.83%. While deposits need to be reduced by 9.49%, total assets need to be reduced by 1.51%, and interest expenses reduced by 21.48%.Key words: Banking, Efficiency, DEA Methodology Approach.
PENGARUH KOMPETENSI DAN PRAKTEK AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI Kathleen Asyera Risakotta
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.741

Abstract

This study aimed to examine the effect of competence and accountability practice on fraud prevention in the management of village funds with morality as a moderating variable. This study uses the questionnaire survey. Analysis of data using Moderated Regression Analysis (MRA). The results showed that competence and accountability practices significant effect on fraud prevention in the management of village funds. Individual Morality is able to moderate and competence on fraud prevention in the management of village funds. Individual Morality does not moderate accountability practice on fraud prevention in the management of village funds.Key words:      Competence, Accountability Practice, Individual Morality, Fraud Prevention, Moderated Regression Analysis

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