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All Journal JURNAL LENTERA AKUNTANSI DIVERSITY: Journal of Multi Science Linearity
Gunawan, Enggun
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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SISTEM AKUNTANSI PEMBELIAN BARANG PADA PT XYZ Gunawan, Enggun; Maulidah Rahma; Supadi Bambang Sutrisno
DIVERSITY: Journal of Multi Science Linearity Vol. 2 No. 1 (2024): DIVERSITY: Journal of Multi Science Linearity , Agustus 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v2i1.798

Abstract

This study aims to analyze and evaluate the purchasing accounting system applied at PT XYZ, as well as identify weaknesses and provide recommendations for improvement in order to improve the efficiency and accuracy of recording purchasing transactions. The research method used is a descriptive study with a qualitative approach, which includes direct observation, interviews with related parties, and document analysis. The results of the study indicate that the purchasing accounting system at PT XYZ has generally been running in accordance with standard procedures, but there are still some weaknesses, such as the lack of separation of duties in the purchasing and recording process, and delays in recording transactions. Therefore, it is recommended that PT XYZ make improvements to its internal control structure, implement an integrated computer-based accounting information system, and improve training for related employees. With these improvements, it is hoped that the purchasing process will be more effective, efficient, and accurate in recording and financial reporting
PENGHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPH UNIFIKASI DENGAN SISTEM CORETAX PADA PT XYZ Gunawan, Enggun; Fitria, Nabiilah Putri; Fibriyadi, Istna
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1647

Abstract

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.
Co-Authors Fibriyadi, Istna Fitria, Nabiilah Putri Maulidah Rahma Supadi Bambang Sutrisno