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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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IMPLEMENTASI PEMBIAYAAN MUDHARABAHMUQAYYADAH DAN PEMBIAYAAN MUDHARABAH MUTLAQOH PADA BMT TA’AWUN Lasimun Lasimun; Maryam Jamilah
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 (606.084 KB) | DOI: 10.34127/jrakt.v1i1.149

Abstract

Pada dasarnya BMT (Baitul Maal wa Tamwil) tidak mengenal pinjaman uang tetapi yang ada adalah kemitraan atau kerja sama dengan prinsip bagi hasil, halinimerupakan sesuatu yang menarik untuk diteliti mengingat maraknya perbankan yang menjalankan operasinya dengan peminjaman uang yang menggunakan sistem bunga. Sementara peminjaman uang pada BMT hanya dimungkinkan untuk tujuan sosial tanpa ada imbalan apapun. Produk pembiayaan syariah berupa bagi hasil dikembangkan dalam produk mudharabah dan musyarakah, sedangkan dalam bentuk jual beli adalah murabahah, salam, dan istishna, serta dalam sewa yakni ijarah dan ijarah muntahia  bittamlik.Kenyataan didunia maupun diIndonesia, produk pembiayaan masih didominasi oleh produk pembiayaan jual beli.Secara Internal, kalangan perbankan belum memahami secara baik tentang konsep dan praktek bagi hasil, karena syarat resiko utamanya yang berkaitandengan pelanggan. Alasan ini muncul disebabkan oleh faktor eksternal bank, yaitu kondisi masyarakat pengguna jasa pembiayaan bagi hasil, kondisi yang dimaksud adalah keadaan tingkat kejujuran dan amanah masyarakat dalam menjalankan pembiayaan bagi hasil.Pada prinsipnya,dalam pembiayaan mudharabah tidak ada jaminan, namun agar mudharibtidak melakukan penyimpangan, Lembaga Keuangan Syariah(LKS)dapat meminta jaminan dari mudharib atau pihak ketiga. Jaminan ini hanya dapat dicairkan apabila mudharib terbukti melakukan pelanggaran terhadap hal-halyang telah disepakati bersama dalam akad.Dalam penelitian ini dibahas tentang “ImplementasiPembiayaanMudharabah Muqayyadah dan PembiayaanMudharabah Mutlaqoh pada BMT Ta’awun” pada kantor pusatnya di Cipulir.Key word : Pinjaman Uang, Jaminan, Pembiayaan Mudharabah Muqayyadah dan Pembiayaan Mudharabah Mutlaqoh
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN ( Studi Kasus di CV Sawangan Farm Dairy Depok-Jawa Barat) Surono Surono
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 (447.533 KB) | DOI: 10.34127/jrakt.v5i2.391

Abstract

This research  was written by Surono,Nirm : 13010382, in May 2017 to November 2017, with the title: Effect of Employment Performance Discipline on CV Sawangan Farm Dairy Depok. This research aims to produce information in the form of a deeper explanation of the effect of Employment Discipline on Employee Performance and obtain the results of data processing on how much the influence of Employment Discipline to Employee Performance. The research method used in this research was quantitative and qualitative data obtained by using descriptive method, with the form of direct field survey and survey through interviews and observations in the form of direct observation. Based on the calculation with simple linear regression equation between X and Y is Ŷ = 64,963 + 0,456X ...... e, this means that if there is an increase in Work Discipline of 1 point then Employee Performance will increase to 64,963 + 0,456 (1) = 65,419. While the result of Hypothesis Testing, the variable of Work Discipline has sig <0,05 meaning significant. While tcount = 9,011 and ttable = 2,0484. Then Work Discipline variables have a positive and significant effect on Employee Performance. And based on the analysis of the correlation coefficient, the value of r = 0.456 means that there is a strong and positive relationship that shows that the increase in Work Discipline can generally improve the Employee Performance. While the result of KD (R ^ 2) = 20,8%. That means 20.8% of independent variables, ie Work Discipline can be explained by dependent variables ie Employee Performance. While the remaining 79.2% is explained by other factors not investigated by this study.Key words: Keywords: Work Discipline, Employee performance
NILAI TUKAR RUPIAH MELEMAH Ferinton Mahmud
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 (448.916 KB) | DOI: 10.34127/jrakt.v2i2.203

Abstract

ABSTRACT Foreign exchange (FX) in banking industry and financial market, an activity of exchanging two or more currencies, has been done since 2000 years ago. It was written in the Bible that outside the temple, money lending and money changing activities between Israeli currency-Shakel and Roman currency-Dinari was done based on  foreign exchange conversion rate.After FX crash in Europe (1944), United States and England sought the solution by implementing Free, Stable and Multilateral Monetary System using Gold Standards’ Concept or known as Bretton Woods Agreement. It was along with the founding of International Monetary Funds which serves to stabilize and monitor currency exchange using “All Currency to USD or Gold”. Recently, the FX trading activities significantly affect the economy of a country including Indonesia. The depreciation of IDR against USD to IDR 13,393 gave impacts to President Jokowi government and perceived as more burden. The perception is normal since the IDR value is considered much weaker when compared to IDR 12,600/USD during the situation of global economic crisis in 2008. Certainly there is strong expectation that the depreciation of IDR against USD is only temporary, and consequently the demand for USD will soon back to normal. To realize this expectation, it needs synergy from all stakeholders involved such as government, OJK and BI, so that it will give positive impact to the foreign exchange market.Keyword: Foreign exchange, banking, rupiah
PENGARUH LABA KOMERSIAL, PENDAPATAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK DI BURSA EFEK INDONESIA Enggun Gunawan
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 (439.622 KB) | DOI: 10.34127/jrakt.v4i1.280

Abstract

The purpose of this study is to determine the effect of commercial net income and deferred tax income to current tax expense, simultaneously (together) and partial (separate). The sampling method used is purposive sampling to obtain 46 financial statement data of manufacturing companies whose shares are listed in Indonesia Stock Exchange (BEI), 46 data of this financial statements consist of 23 sample companies with year of research 2014 and 36 other sample company with year of research 2015 The data were analyzed by regression model of panel data using the help of computer statistic application program Eviews 7.0. The results of this study are: t test result states that hypothesis 1 is accepted while hypothesis 2 is rejected, ie the net commercial net profit partially significant to current tax burden while the deferred tax income does not significantly affect the current tax burden. In addition, hypothesis 3 is accepted that the result of F test states that commercial earning and deferred tax income significantly influence the current tax burden which is tested simultaneously. Keywords: commercial net income, deferred tax income, current tax expense
PERANAN ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN SUATU TINJAUAN KONSEPTUAL ATAS SISTEM ANGGARAN LEMBAGA PENDIDIKAN DAN PENGEMBANGAN PROFESI INDONESIA (LP3I) TANGERANG Yopy Ratna Dewanti
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 (401.257 KB) | DOI: 10.34127/jrakt.v2i1.45

Abstract

LP3I Tangerang resmi berdiri pada tanggal 22 September 1991, adalah sebuah yayasan yang bergerak dibidang pendidikan profesi 2 (dua) tahun yang modalnya dimiliki oleh sekelompok orang dan melaksanakan usaha lembaga pendidikan profesi 2 (dua) tahun dengan program yang dibuka adalah Komputer Akuntansi, Office Management, Informatika Komputer dan Teknik Mekanika Industri.LP3I Tangerang menyusun anggarannya didasarkan pada rencana kerja yang disusun oleh masing-masing kelompok unit kerja dalam Rakercab (Rapat Kerja Cabang) dan kemudian dikonsolidasikan pada tingkat pusat  (LP3I Pusat). Anggaran tersebut kemudian dirapatkan oleh seluruh LP3I se- Indonesia dalam Rakernas (Rapat Kerja Nasional), kemudian disahkan oleh peserta Rakernas (anggota terdiri atas Dewan Direksi, Manajer Cabang, Asisten Manajer I Pendidikan, Asisten Manajer II Keuangan dan Personalia dan Asisten Manajer III Marketing, dan Koordinator Bidang Keahlian seluruh Program Profesi) dan kemudian menjadi anggaran masing-masing cabang.Ada 5 jenis anggaran yang sekarang diberlakukan di LP3I Tangerang, yaitu anggaran pendidikan, anggaran keuangan dan personalia, anggaran marketing, anggaran pengembangan karir dan anggaran umum lainnya.LP3I Tangerang menggunakan anggaran untuk merencanakan dan mengendalikan semua pendapatan dan biaya. Anggaran tersebut digunakan sebagai alat otorisasi formal dalam penggunaan sumber daya perusahaan dan sebagai sarana penilai efisiensi karena perbandingan yang dilakukan selain antara biaya actual dengan anggaran yang telah disetujui juga dengan pos-pos lainnya.Pengendalian anggaran di LP3I Tangerang telah berjalan cukup efektif,. Setiap semester LP3I Tangerang selalu mengadakan penilaian terhadap kinerja masing-masing fungsi/unit yang ada melalui pertanggungjawaban anggaran. Setiap penyimpangan yang signifikan diminta penjelasan mengenai sebab-sebab terjadinya, sehingga dapat dilakukan perbaikan secara dini. Pada akhir tahun dilakukan lagi evaluasi terhadap realisasi seluruh rencana kerja dan anggaran untuk menilai prestasi kerja suatu fungsi. Selain sebagai alat pengendalian intern, Laporan Realisasi Anggaran dan analisanya, juga sebagai sarana pertanggungjawaban Manajer Cabang Tangerang kepada Direktur Keuangan LP3I Pusat. Tujuan dari penelitian yang dilakukan oleh penulis adalah untuk mengetahui peranan anggaran dalam penyusunan program perusahaan dan untuk mengetahui manfaat anggaran dalam rangka pengendalian operasional di LP3I Tangerang.Kata Kunci: Perencanaan, Sistem Anggaran
PENGARUH POLITICAL CONNECTION, COMPENSATION EXECUTIVE, DAN SALES GROWTH TERHADAP TAX MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE Yohanes Mardinata Rusli
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 (553.217 KB) | DOI: 10.34127/jrakt.v5i1.364

Abstract

The main purpose of this research is to find out how much tax management is carried out by companies in carrying out tax planning. This study aims to determine and analyze the influence of political connections, compensation executives, and sales growth on tax management. The population in this study is publicly traded companies that are not in the financial sector. The methodology in this study uses a purposive sampling method through predetermined criteria, and obtained 18 companies that are sampled in this study. The data used are secondary data in the form of company annual reports for the 2015-2018 reporting period. Data is collected using quantitative techniques from secondary sources from the company's annual report to be studied. In this study, researchers used panel data analysis. Based on the test results using multiple linear regression for panel research data, it can be concluded that: (1) political connections do not have a significant effect on tax management; (2) compensation executive has no significant effect on tax management; (3) sales growth has a significant effect on tax management. Keywords:political connection, compensation executive, sales growth, tax management. 
PENGARUH BEBAN PROMOSI TERHADAP DANA YANG DIHIMPUN PIHAK KETIGA PADA PT BANK MANDIRI PERSERO TBK, JAKARTA Rina Apriliani; Wulan Diantini
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 (443.168 KB) | DOI: 10.34127/jrakt.v6i1.443

Abstract

Third party funds are funds sourced from the public, namely in the form of savings, current accounts or time deposits. Many factors can increase third party funds, one of which is promotion costs. Promotional expenses are costs incurred by banks to carry out promotions in order to increase the quantity of sales. This study aims to produce information in the form of a more in-depth explanation of the effect of promotional expenses on third party funds and obtain results from processed data on how much influence the promotional expenses have on third party funds. The research method used a quantitative descriptive method, namely some researchers who emphasize numerical data that is processed in statistical methods. Based on calculations using a simple linear regression equation between X and Y is Y = 380716222,908 + 480,123X…e the coefficient of determination is R Square = 0,517 or 51.7% of third party funds, while the remaining 48.3% is influenced by the variables not researched. The relationship test, namely the correlation analysis of R = 0.719 and the hypothesis testing (t) the promotion expense variable tcount 5.668 > ttable 2.04227, it can be said that the relationship between the promotional expense variable and third party funds is strong.Key words: Banks, Promotional Expenses and Investor Funds
ANALISA MANAJEMEN KAS KEUANGAN DESA BERBASIS DIGITAL EKONOMI PADA PELAKU USAHA KECIL DAN MENENGAH (UKM) & INDUSTRI KECIL DAN MENENGAH (IKM) KABUPATEN BOGOR Sri Setiawati
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 (477.026 KB) | DOI: 10.34127/jrakt.v3i2.243

Abstract

Abstract The high consuming growth supported by the ease of transaction push the consumer to have services and goods. Digital economy offered ease in transaction not only the finance system, payment system, cyber security, integrity but also secure in finance transaction. The aim of this study is to know the role of community in supporting, building, and developing the Small & Medium Enterprises; and Small & Medium Industry in empowering the people’s economy. Quantitative is used as the method by collecting data through case study, observing, field and library research. the result showed that Small & Medium Enterprises; and Small & Medium Industry have a low cashflow which is proven from the low of liquidity of the income. Therefore, there must be a special role from the local government, cooperative, industrial, and trade service in guiding the cash management for the Small & Medium Enterprises; and Small & Medium Industry doer in order to increase its’ program. Keywords: Cash Management, Digital Economy, Small and Medium Enterprises, and Small and Medium Industry Doer.
INTEREST SINGLE DIGIT (Target dua tahun Pemerintahan Jokowi-JK) Ferinton Mahmud
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 (294.071 KB) | DOI: 10.34127/jrakt.v2i1.40

Abstract

iSingle Digit is one number before comma in loan interest rate which belongs to Indonesian Government. This program relates to some matters such as reducing LPS guaranteed deposit rate, BI rate, operational costs, and NPL. Loan collectibility influenced NPL in some categories Current, Special Mention, Substandard, Doubful, Loss. These loan collectibility categories are being used to calculate Activa Productive, and CAR. If the collectibility is getting lower, a bank will have to allocate more funds with BI as the Activa Productive increase. This condition has negative impacts on intermediary function of a bank. Percentage of bank industries in July 2015 and July 2016 (yoy) for CAR were 20.78% and 23.19%; NIM 5.59% and 5.32%; LDR 5.32% and 5.59%; NPL 2.95% and 3.22%.BI rate decreased from 7.75 bps to 5.75 bps in October 2016, meanwhile loan interest rate was 13.8% which was still higher than government target. This fact meant that change in loan interest rate was not really influenced by the decreasing BI rate.Every less digit of loan interest rate has positive impact to business and economy. Stakeholders such as society, government, OJK, BI, LPS and banking industry must be involved to decreasing loan rate more effectively. The effectiveness of this policy would be at stake if it only considers one aspect of stakeholders.The complex and highly regulated condition of banking industry based on its past performance would determine the loan interest rate established. Reduction of loan interest rate could be more efficient by decreasing spread between bank’s deposit rate and BI rate.Money Market and Capital Market affected the role of banking industry negatively in its efforts to implementing the monetary policy. Capital market instruments such as SUN of 5 year period offering 7% – 8% coupon has made the disparity between the coupon and bank deposit rate wide enough to cause cash flow out of the banks.Nowadays, Bank is in the right time to do some efforts to increasing their efficiency. Monetary authority controls inflation so that the inflation would be lower, that means positive to banking industry.Bank as a business institution has profit orientation to get have trust from its stakeholders. It must be careful in decreasing loan interest rate even though BI rate has already decreased. In contrary, if BI rate increased bank should increase loan interest rate while managing the debtor risks. The bank can use strategy by decreasing transaction costs and NPL or known as 5 C + 4 P + 3 R.In October 2016, ratio of loan taken from deposit was 90.19%. This situation indicated that banking industry had limitation to expand to other productive sectors. Ironically, bank loans focused more on long term financing with higher risks such as infrastructure and plantation that cannot be profitable in short term.iSingle Digit policy can be used to solve bank’s internal and external problems. This policy can work effectively only if regulation and efficiency of banking industry has been improved.In many countries, banking industry failure to run their intermediary function has caused monetary crisis. Every stakeholder must cooperate each other to help bank running their intermediary function, so that iSingle Digit policy can work effectively and in balance to support Indonesia economy sectors.
ANALISIS TINGKAT PERPUTARAN PIUTANG PADA PT. ANUGRAH TEXTILE DI JAKARTA Featy Octaviany; Kustari Kustari; Nofi Anasari
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 (288.638 KB) | DOI: 10.34127/jrakt.v5i1.372

Abstract

In achieving profit at PT. Anugrah Textile is needed analysis of the level of accounts receivable turnover to minimize high receivables. The way to analyze the level of accounts receivable turnover can be done through accounts receivable turnover, collection of receivables, arrears of receivables and collection of receivables. The problem discussed in this study is how the level of accounts receivable turnover at PT. Anugrah Textile Jakarta? Based on these problems, this study aims to determine the level of accounts receivable turnover at PT. Anugrah Textile Jakarta. The research method in this research is a quantitative descriptive analysis method used for testing receivables namely accounts receivable turnover, collection of receivables, arrears of receivables and collection of receivables. The population of this research is all sales and receivables report data. The sampling method is a saturated sampling technique, where all population data are used as samples (population research). So the sample is determined by a whole number of data. To get comprehensive data, accounts receivable data is used as a primary data source. The results of observations and interviews as a secondary data source. The results showed that the level of accounts receivable turnover at PT. Anugrah Textile Jakarta for 3 years has decreased.Keyword: Turnover, receivable, analysis

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