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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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PENGARUH RESTRUKTURISASI KREDIT DAN TINGKAT SUKU BUNGA KREDIT KORPORASI TERHADAP LOAN TO DEPOSIT RATIO PADA PT BANK RAKYAT INDONESIA TBK Agus Prasetya
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.v7i2.745

Abstract

The purpose of this study was to determine the effect of Credit Restructuring and Credit Interest Rates Corporate on the Loan to Deposit Ratio at PT Bank Rakyat Indonesia, Tbk. This research is a quantitative study with a sample of secondary data from the Financial Statement of PT Bank Rakyat Indonesia, Tbk in the period 2014 to 2021 obtained from Bank Rakyat Indonesia website. The independent variables in this study are Credit Restructuring and Credit Interest Rates Corporate, while the dependent variable is Loan to Deposit Ratio. Analysis of the data used is multiple linear regression analysis at a significance level of 5%. The results of the study indicate that Credit Restructuring and Interest Rates Credit Corporate have a significant positive effect on the Loan to Deposit partially, while simultaneously have not effect and coefficient determination test has result only 18,7%, the rest is influenced by other variables.Key words: Credit Restructuring, Credit Interest Rates Corporate, and Loan to DepositRatio.
ANALISIS SINGLE INDEX MODEL DALAM PEMBENTUKAN PORTOFOLIO OPTIMAL (STUDI SAHAM INDEKS LQ45 PERIODE 2017–2022) Jabida Latuamury
JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i1.747

Abstract

This study examines the optimal portfolio composition of stocks and calculates the return and risk of the optimal portfolio formed using a single index model. The type of research used in this study is descriptive research with a quantitative approach. This research uses secondary data in the form of stock prices for the 2017-2022 period. The data analysis method used is stock analysis with a single index model. The results showed five stocks from 29 stock samples, including the optimal portfolio. Here are the optimal portfolio stocks and their composition: ADRO at 4.41%, ANTM at 10.02%, BBCA at 54.33%, BBRI at 8.65%, and CPIN at 22.59%. The portfolio formed will generate an expected portfolio return of 1.72% and a portfolio risk level of 1.20%.Key words: Expected Return, Optimal Portfolio, Risk, Single Index Model
TEORI AGENCY DALAM PERSEPEKTIF SOSIAL BUDAYA Kamilia, Ibna; Fitriya, Elok
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.753

Abstract

Agency tehory assumes that the principal and agent have different purposes, concerned with their utility and have different risk preferences. This study assumes that cultural diffrences will give a different color in the agency theory. Culture can align objectives between principle and agent, change their risk preferences and reduce opportunistic actions. Based on these arguments will be deve;oped some proporsitions which are expected to be tested empirically.Keywords : Agency Theory, Culture, Behavior
PERAN HEXAGON FRAUD DALAM MENDETEKSI FRAUD PENGELOLAAN DANA DESA DENGAN MATERIALISME SEBAGAI PEMODERASI Shella Gilby Sapulette
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.v7i2.777

Abstract

This study aims to examine the influence of pressure, opportunity, rationalization, ability, arrogance, and collusion in detecting village fund management fraud with materialism as the moderator. The population in this study are all village/traditional state apparatus in Ambon City, totaling 15 states, namely: 3 customary lands in each sub-district. The sample consisted of 66 respondents consisting including the Village head, Secretary of the village, Head of Administration and General Affairs, Head of Finance, Head of Planning and Development, Head of Government, Head of Services and Head of Empowerment. The method of analysis in this study is path analysis using PLS. The results of the study prove that the variables pressure, rationalization, ability, arrogance, and collusion do not affect village fund management fraud, opportunity affects village fund management fraud, materialism strengthens the effect of pressure, opportunity, and arrogance on village fund management fraud, but does not strengthen the effect of rationalization and collusion against village fund management fraud.Keywords: pentagon fraud, materialism, management village fund, fraud
EFEK SUBSTITUSI PERTUMBUHAN PINJAMAN PEER-TO-PEER (P2P) TERHADAP PERTUMBUHAN KREDIT BANK KONVENSIONAL DI INDONESIA Kohardinata, Cliff; Widianingsih, Luky Patricia
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.735

Abstract

Peer-to-peer (P2P) platforms have developed rapidly in the financial industry in Indonesia. The rapid P2P Platform influences the banking sector in Indonesia so that it is important to examine the effect of P2P loan growth on banking credit growth from various perspectives to gain a deeper understanding. This study aims to examine the effect of peer-to-peer (P2P) loan growth on the credit growth performance of conventional banks in Indonesia from July 2019 to March 2020 using data from 33 provinces in Indonesia. The results of this study indicate that P2P loan growth has a significant negative effect on overall banking credit growth.Key words: P2P, peer-to-peer, Fintech, Banking Credit, Loan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BEI PERIODE 2007-2021 Fitriana, Anita Noni; Juwita, Ratna
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.740

Abstract

Financial performance is an important instrument used to determine whether a company is in health conditions or not. The way to measure financial performance is to look at profitability ratios through ROA and market ratios through EPS. The purpose of this research are to obtain empirical evidence regarding the influence of CSR and GCG on the financial performance of government banking as measured using ROA and EPS. This study uses secondary data, the population used are government banking companies listed on the Indonesia Stock Exchange in 2007-2021. The sample selection used a purposive sampling method and obtained 60 observational data. The analytical method in this study used panel data regression analysis which was processed using Eviews version 12 with the random effect model method for the ROA ratio and the fixed effect model for the EPS ratio. The results of this study indicate that CSR and GCG as measured through independent board have a significant effect on the financial performance of government banking, then GCG as measured using an audit committee has a significant effect on financial performance as measured by EPS, then the audit committee on ROA and institutional ownership does not significant effect on financial performance as measured by ROA and EPS.Keywords: CSR, GCG, Audit Committee, Independent Board, Institutional Ownership, ROA, EPS 
PENGARUH BEBAN PAJAK DAN KEPEMILIKAN ASNG TERHADAP KEPUTUSAN TRANSFER PRICING Ningsih, Harianti; Dewanti, Yopy Ratna
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.769

Abstract

Article 21 Income Tax is one type of Income Tax imposed on income in the form of salary, wages, honorarium, allowances, and other payments received or obtained by domestic individual taxpayers in connection with work or position, services, and activities. Therefore, government agencies and companies that pay employees or employees must implement the calculation of Income Tax Article 21 on the income received by their employees every month. This research was conducted at PT. Trimuda Eka Bhakty. In making this Final Project Report the author wants to know whether the application of calculation, deduction, depositing and reporting income tax article 21 for permanent employees of PT. Trimuda Eka Bhakty is in accordance  with  Taxation  Law No.  36  of  2008  concerning  Income  Tax.  This  study  uses descriptive research methods with qualitative approaches, and data collection techniques used are by observation, informants and literature. The results of this Final Project Report indicate that PT. Trimuda Eka Bhakty in the application of calculations, deductions and deposits is in accordance with the applicable provisions, while in the income tax reporting article 21 for employees there is a delay of several months so that it is not fully in accordance with the applicable tax regulations.Keywords: Article 21 Income Tax, PT. Trimuda Eka Bhakty, tax regulations
PENGARUH INDEPENDENSI, PROFESIONALISME DAN PENGALAMAN KERJA DALAM KINERJA AUDITOR Christina Sososutiksno
JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i1.764

Abstract

The purpose of this study was to determine the Effect of Independence, professionalism, and Work Experience on Auditor Performance in the Inspectorate of Maluku and Ambon City. This research method is quantitative research. The sample used is functional auditors work in the inspectorate of Maluku and Ambon City as 40 respondent. Data analysis method is SPSS version 22. The result of this study indicate independence and professionalism have effect on auditor performance, but work experience have not effect on auditor performance.Key words: Independence, Proffesionalism, Work Experience, Auditor Performance
PENGARUH KONSERVATISME AKUNTANSI, PERTUMBUHAN PENJUALAN DAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Ismanto, Juli
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.784

Abstract

This study aims to determine the effect of accounting conservatism, sales growth, and corporate governance on tax avoidance. Secondary data is sourced from the financial statements of companies included in the Consumer Non-Cyclicals index company in the Food & Beverage sub-sector listed on the IDX during the 2017-2021 period. The number of samples used was 22 companies as research objects for five years. Panel data regression analysis is used as a mechanism in this study. The results showed that accounting conservatism has a significant effect on tax avoidance. On the other hand, sales growth and corporate governance do not significantly affect tax avoidance. Therefore, it is indicated that accounting conservatism can indirectly affect tax avoidance by reducing corporate profits and producing more cautious financial statements.Keywords: Accounting Conservatism, Good Corporate Governance, Sales Growth, Tax Avoidance.
ANALISIS KINERJA RUMAH SAKIT DENGAN MENGGUNAKAN METODE BALANCED SCORECARD DI RUMAH SAKIT BHAYANGKARA TK III AMBON Christina Sososutiksno
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.v7i2.765

Abstract

This study aims to analyze the performance of Bhayangkara Hospital TK III Ambon using the balanced scorecard method from a financial perpective, a customer perspective, an internal business process perspective, and a growth and learning perspective. This research is a quantitative descriptive analysis research. Data collection techniques in this study were documentation, questionnaires, and interviews. The result of the study are the financial perspective is measured by 3 ratios, namely the economic ratio is categorized as balanced economy, the efficiency ratio is categorized as inefficient, and the effectiveness ratio is categorized as effective. Internal business for ALOS, BOR, TOI, and BTO are categorized as not ideal, GDR and NDR is categorized as ideal, and growth and learning perspectives through questionnaires are categorized as good.Key words: Performance, Hospital, Balanced Scorecard.

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