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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 119 Documents
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PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA PT GRAZINDO ASIA PERKASA JAKARTA) Setiadi Hartoko
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 (575.769 KB) | DOI: 10.34127/jrakt.v2i2.204

Abstract

ABSTRACT Tax is a compulsory contribution to a country owed by an individual or a coercive body under the Act, By not reciprocating directly and used for the purposes of the state for the greatest prosperity of the people. Research methodology with direct observation and literature through interview. Calculation, Deposit, reporting until recording is conducted in accordance with Taxation Law no. 36 of 2008 and for listing in accordance with PSAK No. 46 Keywords : PPh Pasal 21, UU No 36 / 2008, Hitung – Setor - Lapor – Catat.
ANALISIS PENGAMBILAN KEPUTUSAN PENAMBAHAN INVESTASI AKTIVA TETAP Djoko Maryanto
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 (619.939 KB) | DOI: 10.34127/jrakt.v4i1.279

Abstract

This study aims to find out and analyze the Accounting System for Receivables carried out by Fixed Assets Investment and to find out the obstacles faced by the implementation of the Accounts Receivable Accounting System. Research method applied in this research is associative method and method correlation by using data exposit facto. Data analytical technique applied is regression test and correlation beforehand does analysis clauses Normality test. Hypothesis test done with correlation coefficient formula product moment yielding r calculate = 0,953, so that with calculating determinant coefficient is known by addition of investment of plant asset equal to 90,9% while equal to 9,1% is addition at outside by investment Plant asset.Key words: Analysis, investment in plant asset, operating income
PENGGUNAAN SOFTWARE SAGE ERP ACCPAC Muhammad Setiadi Hartoko
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 (652.466 KB) | DOI: 10.34127/jrakt.v2i1.44

Abstract

Sistem informasi merupakan sistem yang dapat membantu  pelaksanaan kegiatan operasional perusahaan sehari-hari. Akuntansi memerlukan database yang confidential, karena seluruh transaksi yang ada rata-rata berkaitan dengan keuangan sebuah perusahaan atau badan perseorangan. Pengolahan akuntansi secara manual memiliki lebih banyak resiko dibandingkan dengan menggunakan sistem yang terkomputerisasi. Dibahas untuk diketahui mengenai proses, permasalahan dan solusi dapat memberikan masukan sistem terbaik yang disesuaikan dengan PSAK.Kata kunci : Sistem Akuntansi, system pencatatan, proses pencatatan.
KEANEKA RAGAMAN DEWAN KOMISARIS DAN KOMITE AUDIT "PERSPEKTIF TATA KELOLA" DIHADAPKAN DENGAN KINERJA KEUANGAN Piter Nainggolan
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 (479.462 KB) | DOI: 10.34127/jrakt.v5i1.363

Abstract

The purpose of this study is to gain a better understanding of how an integrated and expanded corporate governance model explains the relationship between the structure of corporate governance and the financial performance of companies in companies listed on the Indonesia Stock Exchange. This study also examines the influence of the background of the board of commissioners, citizenship of the board of commissioners, independent board of commissioners, and audit committee on corporate financial performance. This study is unique in that we analyze the diversity of the board of commissioners' committees to gain broader insights on how to share the diversity of board functions and shareholder value on the Indonesia Stock Exchange. The sample studied was based on companies listed on the Indonesia Stock Exchange in 2015-2017. Data is collected using quantitative techniques from secondary sources from the company's annual report to be studied. Based on test results using panel data regression, it can be concluded that: (1) The background of the board of commissioners has a significant influence on the company's financial performance; (2) The citizenship of the company's Board of Commissioners does not have a significant influence on the company's financial performance. (3) Independent Board of Commissioners does not have a significant influence on the Company's Financial Performance; and (4) The Audit Committee has a significant influence on the Company's Financial Performance.Keywords: Background of the board of commissioners, citizenship of the boardof commissioners, independent board of commissioners, audit committee
PENGARUH SIKLUS OPERASIONAL, RESIKO HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA Piter Nainggolan
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 (432.896 KB) | DOI: 10.34127/jrakt.v6i1.433

Abstract

The purpose of this study was to examine the effect of operating cash flow, debt levels, and firm size on earnings persistence. Earnings persistence reflects the quality of a company's earnings, which indicates that the company can maintain profit in its activities. This study used secondary data and the research sample is determined by purposive sampling method. The sample which used in this study were 8 retail goods companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 until 2019. The analysis in this study used the SPSS 25 program where the statistical model used was multiple regression analysis.Based on the research results, the conclusion obtained is that the level of company’s debt and company’s size partially has no effect on earnings persistence. Operating cashflow partially affects earnings persistence.Keywords: Background of the board of commissioners, citizenship of the board of commissioners, independent board of commissioners, audit committee
PENGARUH MODAL SENDIRI TERHADAP LABA USAHA PADA KOPERASI SIMPAN PINJAM ARTHA JAYA DEPOK Rina Apriliani
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 (893.027 KB) | DOI: 10.34127/jrakt.v3i2.242

Abstract

AbstractThis study aims to determine the effect of working capital in the form of cooperatives operating income of net income. And to produce a study of the processed information data on the extent to which and how much influence the working capital in the form of cooperatives operating profit of net income. The method used is the Facto Expose method with correlation approach and direct observations to the competent authority in the cooperative. Based on the analysis of the correlation coefficient, the value of r = 0.484 means that there is a moderate and positive influence which indicates that an increase in own capital can increase operating profit. As well as the calculation of the coefficient of determination produces kd = 23.5%. This means that 23.5% of the dependent variable, which is operating income, can be explained by an independent variable, namely equity. While the remaining 76.5% is explained by other factors not examined by this study such as the provision of credit, investment in the business sector, investment in banks and others.Keywords: working capital, wards profit, savings and loan cooperatives.
STRATEGI PEMASARAN DALAM RANGKA PENINGKATAN PENJUALAN PRODUK ROKOK LUCKY STRIKE MILD PT. BENTOEL INVESTAMA, TBK WILAYAH PEMASARAN DEPOK Teguh Prakoso
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 (257.267 KB) | DOI: 10.34127/jrakt.v4i2.326

Abstract

This research was written by Tri Setyo Waluyo, August to September 2016, with the title "Marketing Strategies In Order To Increase Sales Products Lucky Strike Cigarettes Mild PT. Bentoel Investama Tbk Territory Marketing Depok ". This study aims to obtain a better overview of the results of a SWOT analysis of the marketing strategy in an effort to increase sales. And generates information or rupiah a percentage increase that can be achieved from olehan marketing strategies in order to improve penjualanultan.Methods using descriptive qualitative approach because researchers wanted to know how far the company steps in implementing marketing strategies and be able to compete with its competitors in order to increase its market share. The research proves that the SWOT Analysis PT. Bentoel Investama Tbk can be identified that can be factors Strength (strength), Weakness (weakness), Opportunities (opportunities) and Threats (threats) as follows; (1) The power of such products, prices and promotions due to extremely has the power to conduct the competition in the market; (2) the weakness is in the distribution channel because there are still many shortcomings that must be corrected; (3) Opportunities include macro external environment; (4) The threat of such an external environment Micro. The company's position is based on the analysis of total factor Internal and External companies using IE matrix models aiming to acquire the right strategy to be applied in a company. Based on these factors, to have obtained a score of IFAS and EFAS = 2.522 = 2.507 so it appears that cigarette company's business Growth through horizontal integration. In this position, the company can carry out the expansion of the market, develop products, increase product quality, or increasing access to a wider market, and improve the production facilities to increase the number of sales.Key words: marketing strategies, increase sales, SWOT analysis 
EVALUASI PENYUSUTAN AKTIVA TETAP PADA PT. ADHIMIX PRECAST INDONESIA Litdia Litdia; Didi Suardi
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 (419.368 KB) | DOI: 10.34127/jrakt.v1i1.154

Abstract

Dalam sebuah badan usaha  baik formal maupun informal pada umumnya mempunyai motif yang sama yaitu mencari laba yang sebesar-besarnya dan mengeluarkan biaya yang sekecil-kecilnya. Oleh karena itu, setiap usaha dituntut untuk dapat bekerja secara efektif dan efisien sesuai dengan tujuan didirikannya sebuah usaha.Disetiap perusahaan pasti memiliki aktiva tetap, baik yang berwujud maupun tidak berwujud. Aktiva tetap berwujud adalah aktiva berwujud yang diperoleh dalam bentuk siap pakai atau dengan dibangun terlebih dahulu, yang digunakan dalam operasi perusahaan, tidak dimaksudkan untuk dijual dalam rangka kegiatan normal perusahaan dan mempunyai masa manfaat lebih dari satu tahun dan memenuhi batasan materialitas biaya perolehan yang ditetapkan oleh perusahaan. Aktiva tetap tidak berwujud adalah harta tetap yang bersifat abstrak, yang tidak tertangkap dengan panca indera, terutama mata.Aktiva tetap mempunyai peranan yang sangat penting didalam kegiatan operasi perusahaan. Aktiva tetap digunakan oleh perusahaan untuk jangka waktu yang panjang. Oleh sebab itu, pembebanan aktiva tetap dicatat per periode pembukuan. Hal ini sangat perlu diperhatikan karena akan berpengaruh baik dalam perhitungan laba atau rugi maupun dalam neraca perusahaan. Adapun pencatatan pembebanannya dicatat pada akun beban penyusutan aktiva tetap. Keyword: Aktuva, Penyusutan, Perhitungan Laba dan Neraca Perusahaan.
ANALISA RASIO LAPORAN KEUANGAN SEBAGAI EVALUASI KINERJA KEUANGAN PERUSAHAAN PADA RSIA KARUNIA BUNDA TANGERANG Ermanuri Ermanuri
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 (705.56 KB) | DOI: 10.34127/jrakt.v3i1.224

Abstract

ABSTRACTRSIA Karunia Bunda is a mother and child hospital in Tangerang area of Banten.This research took the object RSIA Karunia Bunda in the period 2011 and 2012. The purpose of this research is to determine the condition of RSIA Karunia Bunda financial statements in the period 2011 and period 2012. Besides that also to knowand evaluate financial performance RSIA Karunia Bunda in the period 2011 and 2012. The type of research used in this research isdescriptive. While the research method is quantitative, because there are numbers and calculations using the formula. Analytical tool used is theratio of liquidity, solvability ratio and profitability ratio. Judging from the liquidity ratio, solvability ratio and profitability ratio from2011 to 2012, the performance of RSIA Karunia Bunda shows good progress, because it can be shown from the increasing sales and net profit also increased. Besides, the obligations can be fulfilled smoothly, although it should be further enhanced the sales turnover and cost efficiency, so that the company’s stability will be maintened well.Keywords: Financial Performance, Liquidity Ratio, Solvability Ratio, and Profitability Ratio.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS (ROA) PADA POLITEKNIK LP3I JAKARTA KAMPUS JAKARTA UTARA TAHUN 2014-2018 Featy Octaviany; Nanik Mutmainnah
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 (442.483 KB) | DOI: 10.34127/jrakt.v4i2.305

Abstract

This study aims to determine cash turnover, account receivable turnover and its effect on Return On Assets (ROA) at the LP3I polytechnic, Nort Jakarta Campus. To carry out economic activitiesa company must have the ability to process financial statement data as a tool to provide information that can be used ini economic decision making. The components of working capital namely cash turnover, accounts receivable turnover and Return On Assets (ROA) are needed by a company to determine whether or not an company is efficient in carrying out its business or activities. In this study the author conducted a case study at the LP3I Jakarta Polytechnic, North Jakarta Campus. With the problems studied are the components of working capital consisting of two sub-variables, namely cash turnover (X1) and receivable turnover (X2) as independent variables and Retun On Assets (ROA) (Y) as the dependent variable. To analyze the comparison of cash turnover performance, accounts receivable turnover and Return On Assets (ROA), the author uses a comparison analysis of these ratios which is made a comparison chart and descriptive statistics test. In addition to making comparisons, the author uses classical assumptions, multiple linear regression, correlation coefficient, coefficient of determination, t test and f test. From the results of the analysis, it shows the performance of cash turnover, accounts receivable turnover and Return On Assets (ROA). Then from the results of statistical analysis on testing the coefficient of determination against the very strong influence between cash turnover and receivable turnover on Return On Assets (ROA) which is equal to 97.21%, while the F test results indicate that cash turnover and receivable turnover have a significant towards Return On Assets (ROA). The conclusion of the research is, all variable X cash turnover and accounts receivable turnover are significant to Return On Assets (ROA).Keywords: Cash Turnover, Receivable Turnover and Return On Assets (ROA)

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