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All Journal JURNAL LENTERA AKUNTANSI Neo Journal of economy and social humanities DIVERSITY: Journal of Multi Science Linearity
Gunawan, Enggun
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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.
Calculation, Deposit, Reporting and Recording of VAT Accounting With E-Invoice On PT. Cipta Medika Indonesia Gunawan, Enggun; Pramesti, Regita Adhia
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.127

Abstract

VAT is a single tax that will be imposed on all transactions, both sales and purchases of goods and services that take place in Indonesia at a single rate as of April 2022, which is 11%. VAT is charged to individual taxpayers or business entities that obtain the status of a Taxable Entrepreneur (PKP). VAT and PPnBm have the same legal basis, namely Law Number 42 of 2009, which has been replaced or revoked by Law Number 7 of 2021 concerning Harmonization of Taxes. The purpose of this study is to find out how to calculate, deposit, report and record VAT with e-Faktur at PT Cipta Medika Indonesia. The data collection technique used is by using observation and interview methods. The data taken is real based on what is in the company. The results of this study indicate that calculating, depositing, reporting and accounting records VAT  through the e-Faktur  applications are very helpful and facilitate the process from accounting records to reporting at PT Cipta Medika Indonesia.
Co-Authors Fibriyadi, Istna Fitria, Nabiilah Putri Maulidah Rahma Pramesti, Regita Adhia Supadi Bambang Sutrisno