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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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PENGARUH RETURN ON ASSET, GROWTH, TOTAL ASSET TURNOVER, OWNERSHIP, FIRM SIZE DAN DEBT TO TOTAL ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Sandra Meilina Simanjuntak
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 (641.128 KB) | DOI: 10.34127/jrakt.v2i2.208

Abstract

ABSTRACT Dividend Payout Ratio is the guidelines established by the company to determine the amount of money that will be paid out as a dividend to investors .There  are  many  factors  that  could  affect  dividend  policy  .  In  this  study,  the independent variables used were Return on Assets , Growth , Total Asset Turnover, Ownership , Firm Size and Debt to Total Assets . This study used 60 companies were listed in the Indonesia Stock Exchange during the period 2010-2012 . Data downloaded from the internet via the official website later www.idx.com financial statements of listed companies to be taken in the selection of data companies thatonly distribute dividends during the period 2010-2012 alone. Keyword : Financial Ratio, Dividend Payout Ratio
PENGARUH TEKNIK MENGAJAR DAN GAYA BELAJAR TERHADAP KEMAMPUAN BERBICARA BAHASA INGGRIS MAHASISWA POLITEKNIK LP3I JAKARTA KAMPUS CIKARANG Euis Rabiatul Awaliah
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 (740.014 KB) | DOI: 10.34127/jrakt.v3i1.225

Abstract

ABSTRACTThis research entitled "The Influence Of Teaching And Learning Techniques Of English Speaking Ability Of LP3I Polytechnic Students Of Jakarta Campus Of Cikarang". The purpose of this study is to know the influence of teaching techniques and learning styles on the ability to speak english students and know the indicators of teaching techniques and learning styles that affect the ability to speak English students Polytechnic LP3I Jakarta Campus Cikarang. The method used in this research is quantitative descriptive research method. The population of this research is all students of junior profession of Polytechnic LP3I Jakarta Campus Cikarang which amounts to 100 students and sampling technique used is simple random sampling which produce sample of 40 students. Instrument used in this study is a questionnaire and along with data analysis used is simple regression. The result of this research is positive influence of teaching technique and learning style to students english speaking ability equal to 8,3%. There is a positive correlation between teaching technique and learning style to students' english speaking ability shown by correlation coefficient (R) of 0.623. Indicators of teaching techniques and learning styles have an influence on students' english speaking skills.Keywords: Teaching Technique, Learning Style, Ability to Speak
ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA PADA PT SATUNOL MIKRO SISTEM JAKARTA Hamizar Hamizar; Muhammad Iqbal
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 (384.323 KB) | DOI: 10.34127/jrakt.v4i2.328

Abstract

This study aims to determine the condition of financial statements PT Satunol Mikro Sistem Jakarta, find out the performance of PT Satunol Mikro Sistem Jakarta in 2015, 2016, and 2017 in terms of Liquidity, Activity and Profitability ratios by focusing on the financial statements of PT Satunol Mikro Jakarta System which consists of Financial Position Report and Income Statement period 2015, 2016, and 2017. The method used by the writer is descriptive analysis method. Data collection techniques used by the author are observation and literature study with horizontal financial statement comparison analysis techniques, liquidity ratios, activity ratios and profitability ratios. The results obtained that the financial situation of PT Satunol Mikro Sistem Jakarta is fluctuating. Based on the calculation of the liquidity ratio, PT Satunol Mikro Sistem Jakarta is in a liquid state because the company is able to pay off all its short-term debt. Based on the calculation of the activity ratio, PT Satunol Micro Systems Jakarta has not been effective in carrying out its daily activities and the company has not efficiently reduced its operating costs. Based on the calculation of profitability ratios, PT Satunol Mikro Sistem Jakarta has not been able to increase its profits and has a low ratio level and far from the industry average. That is, even though the company made a profit, the company did not get the profit as expected, or it was not above the average industry ratioKeywords: Financial Statement Analysis, Liquidity Ratio, Activity Ratio, Profitability Ratio.
ANALISA RASIO LAPORAN KEUANGAN SEBAGAI ALAT PENILAIAN KESEHATAN PERUSAHAAN PADA PT. BENS PROMOSINDO JAKARTA Hamizar Hamizar; Dewi 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 (460.287 KB) | DOI: 10.34127/jrakt.v1i1.150

Abstract

Dalam perekonomian modern laporan keuangan sudah merupakan media   penting dalam proses pengambilan keputusan ekonomis. Laporan keuangan  yang  diterbitkan perusahaan merupakan  salah satu sumber informasi mengenai posisi keuangan perusahaan, kinerja serta perubahan posisi keuangan perusahaan yang sangat berguna untuk mendukung pengambilan keputusan yang tepat. Agar informasi yang disajikan menjadi lebih bermanfaat maka datakeuangan harus di konfersi menjadi informasi yang lebih berguna dalam pengambilan keputusan ekonomis. Model yang sering digunakan dalam melakukan analisis tersebut adalah dalam bentuk rasio-rasio keuangan. Oleh karena itu, laporan  keuangan merupakan hal yang penting dalam suatu organisasi.Disamping itu, manajemen dalam sebuah perusahaan harus dapat mengetahui sejauh mana kondisi keuangan perusahaannya saat ini.Suatu laporan keuangan harus bisa menjadi informasi kerena sangat penting dalam menilai kondisi perusahaan. Analisa yang dilakukan bias dengan cara membandingkan setiap periode ataupun setiap tahun. Laporan keuangan merupakan suatu informasi yang sangat penting yang dapat memberikan gambaran mengenai kondisi perusahaan. Dengan melakukan analisa laporan keuangan, informasi yang ada dalam laporan keuangan akan menjadi lebih transparan, akurat, sehingga perusahaan dapat mengambil keputusan secara tepat.Keyword : Analisa, Rasio, Laporan Keuangan, dan Kehesatan Perusahaan
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP PENGENDALIAN INTERNAL PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2019 Sutrisno Sutrisno; Abdul Majied
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 (242.139 KB) | DOI: 10.34127/jrakt.v5i2.399

Abstract

The Writer take has choosen the theme that has named Installment Sales Accounting System Analysis of Internal Control at ACE Hardware Indonesia Inc. at 2019 to describing about the different implementation of Installment Sales Accounting System Analysis and Internal Control at ACE Hardware Indonesia Inc. between the Mulyadi’s Theory. This obeservation is a qualitative observation with the descriptive methods, It’s included with the observation from January till December,2019. the sources of information based on documentation and interviewing the respondens which work on that activity as the primary datas meanwhile Documents and Attachments as secondary datas. The result of the observation: there’s have dissonant the implementation. It shown with the disproportionate jobdesk of each other, the writer could suggest to increase the quality of facilities and increase the human resources of the company. Keywords: Installment Sales Accounting Information System, Internal Control
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI Feni Marnilin; JMV Mulyadi; Darmansyah Darmansyah
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 (525.414 KB) | DOI: 10.34127/jrakt.v2i2.202

Abstract

ABSTRACT This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company's annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence. Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT EFISIENSI PERBANKAN SYARIAH DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS Miftahurrohman Miftahurrohman
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 (362.413 KB) | DOI: 10.34127/jrakt.v4i1.282

Abstract

The Purpose of this researche is to analyze of efficiency Islamic Bank of ASEAN Countries and Factors Determining using Data Envelopment Analysis (DEA). Variable used in this research measuring efficiency of Islamic bank is input variable consisting Deposit, Labor Cost, Fixed Asset and output variabel consisting Total of Financing and Operational Income. While the independent variable consists of Capital Adequacy ratio (CAR), Return On Asset (ROA), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Size and Gross Domestic Product (GDP). The results of this research indicate that : 1. The average of Islamic Bank in ASEAN countries have lower efficiency. 2. The Capital Adequacy Ratio (CAR) a significant negative effect to efficiency. 3. Return on Asset (ROA) does not influence on efficiency. 4. Non Performing Financing (NPF) does not influence to Efficiency 5. Financing Deposit Ratio (FDR) a significant positive influence on efficiency. 6. Size does not influence on efficiency. 7. Gross Domestic Product (GDP) is a significant positive influence on Efiiciency.Key words:: Efisiensi Bank, Data Envelopment Analysis (DEA), Return On Asset (ROA), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Size and Gross Domestic Product (GDP)
AKUISISI INTERNAL DALAM TINJAUAN PASAR MODAL Bambang Hermanto
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 (660.887 KB) | DOI: 10.34127/jrakt.v1i1.145

Abstract

Dalam strategi perusahaan (corporate strategy) untuk mendapatkan dan mempertahankan keunggulan kompetitif akusisi dianggap sebagai salah satu komponen penting, dengan tujuan utama guna memaksimalkan kekayaan para pemegang saham. Akuisisi internal menguntungkan seluruh pemegang saham jika didalam akuisisi internal menciptakan nilai (creating value) bagi semua pemegang saham. Dalam konteks strategi perusahaan, akuisisi internal menguntungkan pemegang saham jika implementasi strategi perusahaan dapat dioptimalkan agar akuisisi internal dapat membawa hasil lebih baik dari pada tidak melakukan akuisisi internal. Secara prinsip akuisisi tidak berbeda dengan proyek investasi lain yang dijalankan perusahaan dalam rangka mengimplementasikan strateginya. Suatu proyek dinilai feasible jika kekayaan pemegang saham akan lebih tinggi dangan adanya proyek tersebut dibandingkan tanpa proyek, demikian juga criteria yang dipakai untuk menilai kelayakan suatu akuisisi internal. Dalam suatu investasi harus memperhitungkan opportunity cost dari dana yang dipergunakan untuk melakukan investigasi yang feasible jika memberikan rate of return lebih tinggi daripada opportunity cost atau cost of capital-nya, dalam perhitungan Net Present Value (NPV) tercermin sebagai discount rate yang digunakan. Opportunity cost dari dana yang dipakai untuk melakukan akuisisi internal adalah required rate of return tertinggi dari alternative-alternatif investasi yang memiliki resiko setara dengan investasi lewat akuisisi internal. Tingkat suku bunga deposito menurut peneliti terlalu rendah jika dipakai sebagai pembanding opportunity cost dari dana untuk akusisi internal, karena resiko akuisisi internal jelas lebih tinggi daripada mendepositokan uang. Jadi hendaknya dipahami bahwa opportunity cost dari sejumlah uang tidak ditentukan dari mana uang itu berasal, tapi kemana uang itu digunakan. Keyword : Saham, Akuisisi,Strategi Perusahaan dan Opportunity Cost
PENGARUH PERSEDIAAN BAHAN BAKU TERHADAP LABA BERSIH PERUSAHAAN PADA PT. YOKOGAWA INDONESIA Djoko Maryanto
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 (423.848 KB) | DOI: 10.34127/jrakt.v5i2.393

Abstract

This research aims to determine the effect of the raw material inventory to net profit at PT. Yokogawa Indonesia. The value of raw material inventory that used to measure the effect on net profit is the value of Inventory-Work in Progress.  The data used is a sample of the company's financial statements for 3 years (2011-2013). The method used in this thesis is a quantitative method to test the assumptions of classical, as well as statistical analysis of the simple linear regression analysis using SPSS version 20. The variable of this thesis is raw material inventory as a variable X (independent variable) and net profit as a variable Y (dependent variable), with a total sample for three years as many as 36 data. The result of this thesis is that Ho accepted raw materials inventory no significant effect on net income.Keywords: Raw Material Inventory, Net Profit, Inventory Work in Progress
PENGARUH PERSEDIAAN BAHAN BAKU TERHADAP LABA BERSIH PERUSAHAAN PADA PT. YOKOGAWA INDONESIA JAKARTA Sri Setiawati; Minar Hana
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 (477.239 KB) | DOI: 10.34127/jrakt.v6i1.435

Abstract

This study aims to determine the effect of raw material inventory on the company's net profit at PT. Yokogawa Indonesia by using the value of Inventory-Work in Progress. The sample company financial statements for the 3 year period 2011-2013 are the data presented. quantitative methods with classical assumption testing, as well as statistical analysis, namely simple linear regression analysis using SPSS version 20 program is a stage of the research methodology. raw material inventory as variable X (independent variable) and net income as variable Y (dependent variable), with a total sample of 36 data for three years. H0 is accepted where the raw material inventory has no significant effect on net income.Keywords: Raw Material Inventory, Net Profit, Inventory Work in Progress

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