JURNAL LENTERA AKUNTANSI

ANALISIS IMPLEMENTASI KEBIJAKAN ELECTRONIC FILING SYSTEM PAJAK ORANG PRIBADI APARATUR SIPIL NEGARA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK

Sya’bani Nurma Sakinah — 2024-11-09

Technology Development plays the role in influencing modernization of tax system one of them is e-Filing System. E-Filing is a tax filing system electronically that facilitates taxpayers in submitting Tax Return anytime and anywhere. The objective of this study is to analyze the implementation of policy on individual tax e-Filing, obstacles encountered and efforts undertaken in coping with such obstacles at the Public Work and Spatial Planning Office of Depok. This study used qualitative descriptive research method. Result of this study identified that the implementation of e-Filing has been good enough. Some obstacles which can be overcome with efforts carried out from the implementor and taxpayer.

PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS FRAMEWORK CODEIGNITER PADA MASJID AN NUR KABUPATEN SANGGAU

Rahman Sastrawan — 2024-11-09

The mosque is a non-profit organization, whose income is based on voluntary donations from the community. The An Nur Mosque's financial management still uses conventional or manual methods. To improve accountable and transparent financial reporting, an accounting information system design was created that uses a website with the codeigniter framework method at the An Nur Mosque in Sanggau Regency, West Kalimantan. This research aims to develop an accounting information system that uses the codeigniter framework, with a focus on making it easier to prepare financial reports for the An Nur Mosque. The research method applied is descriptive qualitative with a waterfall method approach which includes various steps such as needs analysis, design, implementation and testing. The results of this research show that the design of an accounting information system can help non-profit organizations, especially the An Nur Mosque, in preparing more accurate and transparent financial reports.

PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)

Salma Maisaroh — 2024-11-09

This study aims to analyze the effect of Good Corporate Governance, accounting conservatism, and company size on earnings management (empirical study of property sector companies listed on the Indonesia Stock Exchange 2018-2022). This research method is quantitative. The object of this research is the annual report and audit report of Real Estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling method of this research is purposive sampling, with techniques based on judgment sampling considerations. The data used in this study are secondary. The data collection method is the documentation method. The analytical tool used in this research is multiple regression analysis with the help of the IBM Statistical Package for Sciences (SPSS) program version 26. The result of this study is that Good Corporate Governance has no significant effect on earnings management. Accounting conservatism hurts earnings management. Company size does not affect earnings management.

FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA BANK KONVENSIONAL

Verene Barbie — 2024-11-09

Companies with strong financial conditions tend to complete their financial statement audits more quickly to enhance investor confidence. Investors need timely financial statements to assess business activities, performance, and profit potential over multiple periods. When there is a delay in publishing financial statements, it may hinder investors' decision-making and affect their perception of the company's financial condition. In conducting business activities, every company requires banking institutions. Banks have an important role in the economy and society, especially as a driver of fund flows and supporting economic activities. Banks are the link between those who have more funds (such as savers) and those who need funds (such as entrepreneurs or individuals who need loans). Using a quantitative research method, this study aims to analyze the impact of profitability, solvency, liquidity, and company size on audit delay in banks with core capital (KBMI) levels 3 and 4, as listed on the Financial Services Authority (OJK) website for the period 2017-2022. The quantitative method involves using secondary data, specifically financial statements, as the research data source. The sample was selected through non-probability sampling and purposive sampling techniques, resulting in 14 companies with a total of 84 data points. This study employs multiple linear regression analysis. Based on partial test results (t-test), it shows that solvency and liquidity do not affect audit delay, with significance values of 0.423 and 0.056, respectively, both of which are greater than 0.05. On the other hand, profitability and company size significantly influence audit delay, with significance values of 0.011 and 0.003, both of which are less than 0.05. The F-test, with a significance value of 0, indicates that profitability, solvency, liquidity, and company size collectively impact audit delay.