JURNAL LENTERA AKUNTANSI

ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN

Rahman Sastrawan — 2025-05-14

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.

ANALISIS PENGARUH BOPO, LDR, NIM, DAN GWM TERHADAP KINERJA PROFITABILITAS (ROA) DI BPD DKI JAKARTA

Sutrisno Wibowo — 2025-05-14

This study aims to analyze the factors that affect Return on Assets (ROA) at Bank Pembangunan Daerah (BPD) Jakarta during the period 2017 from the first quarter to the fourth quarter of 2024. The method used is multiple linear regression with independent variables BOPO, Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Minimum Required Current Account (GWM). The estimation results show that all independent variables have a significant effect on ROA at a significance level of 1%. BOPO has a negative effect on ROA, while LDR, NIM, and GWM have positive effects. Among these variables, NIM has the most dominant effect on ROA. The R-squared value of 0.9762 indicates that the model can explain 97.62% of the variation in ROA. The F test also shows that this model is significant. The Durbin-Watson value of 2.64 indicates the absence of serious autocorrelation in the data. These findings emphasize the importance of operational efficiency and interest margin management in increasing the profitability of regional banks. Thus, BPD DKI Jakarta needs to strengthen operational efficiency as well as credit distribution and fund management strategies to maintain and improve its financial performance.

PENGARUH EARNING PER SHARE, LEVERAGE, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS

Amila Lutfiyani — 2025-05-14

This study aims to analyze the impact of Earning Per Share (EPS), leverage, and liquidity on the likelihood of financial distress, which is measured using the Altman Z-Score method, based on data available from the annual financial reports for the period 2021–2023 obtained from the official IDX website (www.idx.co.id) and the respective companies. The dependent variable in this research is financial distress, while the independent variables are earning per share, leverage, and liquidity. The sampling technique used is purposive sampling, resulting in 10 companies being selected as samples, with a total of 30 observational data points. Data analysis was conducted using multiple linear regression with the assistance of SPSS Version 25 statistical software. The results indicate that the variables Earning Per Share and leverage have a significant effect on financial distress, whereas the liquidity variable does not show a significant effect on financial distress.

OPINI GOING CONCERN DIPENGARUHI AUDIT TENURE, OPINI TAHUN SEBELUMNYA, AUDIT DELAY

Ami Julianti — 2025-05-16

This study aims to determine how audit tenure, previous year's audit opinion, and audit delays affect going concern audit opinions, especially in textile and garment sub-sector companies for 5 years. This study has a descriptive quantitative research type. The target population is textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. A total of 22 companies collected population data. There are a sample of 11 companies selected through the purposive sampling method. Data were collected through secondary sources, especially the textile and garment sub-sector. The limitation in the study is only in one sector so it is recommended for further researchers to add other sectors. The analysis method used is logistic regression with the help of SPSS 25 software. The findings state that partially going concern audit opinions are not affected by audit tenure. Conversely, previous year's audit opinions and audit delays have an effect on going concern audit opinions. Simultaneously, the findings show that the dependent variable is affected by the audit engagement period, previous year's opinion, and audit delays.

FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

Kurnia Mulindawati Hasriyono — 2025-06-02

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.

ANALISIS SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAN FOOD AND STAPLES RETAILING

Iin Rahmawati — 2025-06-04

Manufacturing companies still have an influence on the Indonesian economy. Most people will of course be related to food and retail companies. This research was conducted to analyze the solvency and profitability ratios. The research method of this research is a type of non-statistical quantitative research. The data in this research was taken from food and staples retailing sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2022 to 2024, which are in the Food and Staples Retailing sub-sector companies. The results of the solvency ratio analysis show that the DAR ratio of the company that has the largest decreasing trend in DAR is BUAH in 2021-2022 at 25.11% and in 2022-2023 MIDI at 11.36% and in 2023-2024, namely PCAR at 7.24%. The company's DER ratio with the largest downward trend in this ratio is WICO in 2023-2024 of 5,637.78%, PAYA in 2023-2024 of 2,134.90% and MPPA in 2022-2023 of 546.79%. In terms of profitability ratios, the company with the highest ROA value is the HERO company of 16.21% in 2022-2023, MPPA of 4.34%, RANC in 2023-2024 of 11.95 and DAYA of 7.03%. The highest ROE in 2021-2022 is the HERO company at 116.57%. In 2022-2023 the MPPA company will be 160.26% and in 2023-2024 the WICO company will be 2051.93%.

PENGGUNAAN APLIKASI KASIR DALAM MENDUKUNG DIGITALISASI TRANSAKSI DI WARMINDO BESTIE

Lucky Sanjaya — 2025-06-09

A cashier application helps SMEs improve transaction efficiency and accuracy. With a digital system, payment processes become faster and reduce the risk of miscalculations. Additionally, this application makes it easier for business owners to manage financial data, allowing them to monitor income and expenses more accurately. Customers also benefit, as transactions become more transparent and convenient. This study involved interviews with business owners and customer surveys, which showed that using a cashier application positively impacts business operations. To maintain a competitive edge, it is essential to enhance data security and provide ongoing technical support. With the right technology, SMEs like Warmindo Bestie can grow faster and offer better services to their customers.

PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI

Andika Patria — 2025-06-11

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.

PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI KALIMANTAN BARAT

Edi Saputra — 2025-06-19

The purpose of this study is to measure how much the contribution of PAD, which includes parameters of regional taxes, regional levies, results of management of separated regional assets, and other PAD sources, affects the ability of regions to manage finances independently in the Regency/City of West Kalimantan Province. The approach uses an associative quantitative method, using secondary data taken from budget implementation report documents recorded at the West Kalimantan BPS during the 2020-2023 period. The hypothesis was tested using the WarpPLS application using the Structural Equation Modeling (SEM) reference. The conclusion of the study proves that regional original income, measured through parameters of regional taxes, regional levies, and results of management of separated regional assets, has a significant impact on regional financial independence. However, other variables in legitimate PAD do not show a significant effect on regional financial independence.

ANALISIS KINERJA KEUANGAN PADA PT BANK CENTRAL ASIA, TBK BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS

Titik Purwaningtyas — 2025-06-25

The success of PT Bank Central Asia, Tbk in innovating products and services that meet the needs of customers, has made BCA receive attention from the public and investors. The success of a bank can also be seen from its financial statements which reflect the ability to generate profits, manage assets, pay liabilities and optimize capital. The purpose of this study was to determine the condition of the financial statements, determine the calculation of financial ratio analysis and interpretation of the results of ratio analysis at PT Bank Central Asia, Tbk. This research uses quantitative descriptive method using data obtained from literature and field studies. Based on the results of data analysis shows the financial condition of PT Bank Central Asia, Tbk in a healthy state when viewed from the liquidity ratio, solvency ratio, and profitability ratio. Which means PT Bank Central Asia must maintain and also improve its financial health by paying attention to the balance between assets, liabilities and equity to maximize net income from its income.

PENGHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPH UNIFIKASI DENGAN SISTEM CORETAX PADA PT XYZ

Enggun Gunawan — 2025-07-15

This study aims to analyze the calculation, payment, reporting, and recording of Unified Income Tax (PPh) using the Coretax system at PT XYZ. The Coretax system is a digital tax platform developed by the Directorate General of Taxes to improve the efficiency and accuracy of tax administration. The research method used was a case study with a descriptive qualitative approach, which included direct observation, interviews, and documentation at PT XYZ. The results indicate that the implementation of the Coretax system helps the company calculate Unified Income Tax more accurately and efficiently, and facilitates timely tax payment and reporting. Furthermore, tax recording becomes more systematic and well-documented. However, challenges remain in terms of user adaptation and technical system constraints. Therefore, ongoing training and technological infrastructure improvements are key to optimizing the Coretax system within the company environment. This research contributes to a better understanding of the integration of digital technology in corporate tax administration.

PENGARUH HARGA EMAS DUNIA,HARGA MINYAK DUNIA DAN NILAI TUKAR USD TERHADAP HARGA SAHAM LQ45

Fera Lufhidarani Pranita — 2025-07-15

This study aims to analyze the influence of global gold prices, global oil prices, and the USD exchange rate on LQ45 stock prices on the Indonesia Stock Exchange. Global gold and oil prices are considered global indicators that influence investor sentiment, while the USD exchange rate reflects external forces affecting domestic economic stability. The data used is monthly time series data from 2021-2023, analyzed using multiple linear regression. The results show that global gold prices, global oil prices, and the USD exchange rate influence LQ45 stock prices. This finding indicates that investors in the Indonesian capital market pay attention to global macroeconomic conditions. This research is expected to serve as a reference for investors and policymakers in understanding the dynamics of the Indonesian capital market.

MENGUKUR TINGKAT KESEHATAN KEUANGAN PT WIJAYA KARYA (PERSERO) TBK. BERDASARKAN KEPUTUSAN MENTRI BUMN NO KEP-100/MBU/2002

Hamizar Hamizar — 2025-07-15

This study aims to measure the financial performance of PT Wijaya Karya (Persero) Tbk during the 2021–2023 period using financial ratio analysis as an evaluation tool. Secondary data obtained from annual financial reports was used to calculate and analyze various ratios, including liquidity, solvency, profitability, and activity ratios. The methodology applied included calculating the cash ratio, net profit margin, return on assets, and other ratios to provide a comprehensive overview of asset management efficiency and the company's ability to meet short-term obligations. The results of the study indicate a downward trend in several performance indicators, particularly profitability and liquidity, reflecting operational pressures in 2023 compared to the previous period. These findings provide a comprehensive overview of the company's financial condition and indicate the need for adjustments to its financial management strategy to improve stability and competitiveness in the future.

PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PT. VP INTERNATIONAL LOGISTICS INDONESIA

Achmad Hidayat — 2025-07-23

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. VP International Logistics Indonesia. VAT is an indirect tax on the consumption of Taxable Goods and/or Taxable Services within the customs area, as regulated in Law Number 8 of 1983, most recently amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The method used was descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies conducted during the March 2025 tax period. The results of the study indicate that the company has fulfilled its tax obligations in accordance with applicable regulations. This process includes issuing tax invoices with the appropriate object code, calculating VAT based on the replacement value or effective rate, making payments through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax application, and maintaining accounting records according to standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian taxation system and complies with the provisions of PER-14/PJ/2022 and PMK No. 58/PMK.03/2022. Therefore, the company has implemented tax administration in an orderly and accountable manner.

PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DESA SELEMAK KECAMATAN HAMPARAN PERAK KABUPATEN DELI SERDANG)

Zefanya Putri Sianipar — 2025-05-23

This study aims to determine the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency. This study aims to determine whether the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency complies with Minister of Home Affairs Regulation No. 20 of 2018, which outlines the stages of village fund management, including planning, implementation, administration, reporting, and accountability. It also emphasizes principles of village fund management, such as transparency, participation, accountability, and budgetary discipline. This study employed a qualitative descriptive approach with a case study approach. The data collected consisted of primary and secondary data, obtained through interviews and documents documenting village fund management budget realization reports. Source triangulation was used to analyze data validity. The data analysis technique employed in this study was narrative analysis. The results of this study indicate that the Village Officials in Selemak Village have played a positive role in the accountability of village fund management stages, starting from the planning process, implementation, administration, reporting, and accountability, carried out in accordance with their respective responsibilities. However, in terms of transparency, the Selemak Village Officials have played a less effective role because the realization report has not been announced in detail and in its entirety to the Selemak Village community on the billboards located in the Selemak Village Office

PENGARUH KUALITAS PRODUK, PROMOSI, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN AIR MINERAL NESTLE PURE LIFE

Yola Yolanda — 2025-07-23

This research aims to acknowledge and analyze The Influence of Product Quality, Promotion, and Price on Purchasing Decisions for Nestlé Pure Life Mineral Water Products among Accounting Study Program Students at Prima Indonesia University (UNPRI) in Medan. The sampling technique in this research used Accidental Sampling by distributing questionnaires online using Google Forms to 100 samples, which are all consumers of Nestlé Pure Life Mineral Water. The data analysis method used in this research is multiple linear regression analysis. As the result shows, partially Product Quality and Price have no significant effect on Purchasing Decisions, while Promotion has a significant effect on Purchasing Decisions. Simultaneously shows that Product Quality, Promotion, and Price have a significant effect on Purchasing Decisions. The coefficient of determination (Adjusted R Square) value obtained is 53% and the remaining 47% is influenced by other factors not examined in this research

PERANCANGAN APLIKASI SIKLUS AKUNTANSI BERBASIS EXCEL FOR ACCOUNTING PADA UMKM WARUNG AGIN PABUARAN MEKAR

Agin Putra Ariyadi — 2025-08-07

observation that aims to answer the problem formulation about how the conditions of recording financial transactions that have been running in MSMEs, how to design the accounting system finance using Excel For Accounting, and How is the process of preparing financial statements by applying Excel For Accounting. In this study, the authors used the library study writing methodology and field studies. Data collection through observation and interviews. The result of this study is that the authors found that these MSMEs only kept simple records in the form of transaction records every day. So that MSMEs Warung Agin Pabuaran Mekar needs help in designing structured records and designing financial reports using Excel For Accounting so that it can make it easier for owners to project and calculate numbers related to business operations and minimize the risk of errors that may occur. so that the financial statements are properly structured. And can help in making decisions for future business developments.

PENGENDALIAN INTERNAL SEBAGAI TOOLS SISTEM PENGELUARAN KAS PADA CAFÉ JOE NATHAN DI JAKARTA SELATAN

Herlina Herlina — 2025-08-08

This article discusses the internal control system as a tool for controlling the cash disbursement system at Café Joe Nathan. The research methodology used is a qualitative method with a field study approach to collect data directly through the process of recording activities occurring in the field to prepare a research report. Based on the data obtained from the field study, interviews, field notes, and documentation, the report is then compiled. This research discussion covers the main elements of internal control: organization, authorization system, recording procedures and sound practices, as well as the risks faced in the cash receipts system, as well as procedures that can be implemented to ensure the system runs safely and effectively. The implementation of internal controls in the cash receipts system is expected to provide insight for Café Joe Nathan's management to strengthen their financial system and increase stakeholder trust in the company. The research results indicate that the Internal Control System (ISC) implemented by Café Joe Nathan is sound, with a separation of functions, an authorization system and recording procedures, and the implementation of sound practices such as same-day recording. The organizations involved in the Cash Disbursement System are the production department, operations department, and accounting department. Regular evaluations of cash disbursement reports and internal audits are conducted to maintain data accuracy and prevent misuse.