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All Journal JURNAL LENTERA AKUNTANSI Buletin Abdi Masyarakat (BAM) Best Journal of Administration and Management Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) JURNAL ABDIMAS PLJ Jurnal Akuntansi dan Keuangan Entitas DIVERSITY: Journal of Multi Science Linearity
Enggun Gunawan
Politeknik LP3I Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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SISTEM PENGELOLAAN PERSEDIAAN PADA PT BENDORO KREASI INDONESIA, JAKARTA Enggun Gunawan; Rizky Putra Ramadhan
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1154

Abstract

The inventory management system at PT. Bendoro Kreasi Indonesia is good enough. This can be seen from the existence of inventory management procedures that start from the arrival of inventory to the production of products. Likewise, the procedure is in accordance with the existing system, namely with a clear separation of functions between the operational department along with finance and marketing, as well as recording and reporting to the President Director with supporting documents. The inventory management system still has several weaknesses, namely in stock card recording or Daily Stock which uses manual recording which can still be improved. So that later there will be no mistakes and mistakes at the time of stock recording.
SISTEM AKUNTANSI PENJUALAN KREDIT PADA PT SETAJAYA TOYOTA, DEPOK Enggun Gunawan; Syalazkiya Tamara Fitriani; Istna Fibriyadi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1358

Abstract

Credit Sales Accounting System at PT. Setiajaya Toyota Depok. The purpose of this research is to find out how the accounting system, accounting recording system, internal control system, and documents are used in credit sales activities at PT. Setiajaya Toyota Depok. Field studies and literature studies were used to conduct research. To collect data, observation and interview methods were used. The steps used include discussing the sales accounting system, credit sales system accounting records, documents used, and internal control of the credit sales system at PT. Setiajaya Toyota Depok.
PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI MASA MARET 2025 PADA PT. NCL INTER LOGISTIK INDONESIA Hidayat, Achmad; Enggun Gunawan; Ahmad Dihyan Firza
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2111

Abstract

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. NCL Inter Logistik 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 consisting of observation, interviews, and documentation studies conducted during the March 2025 tax period. The results 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, payment through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax website, and maintaining accounting records in accordance with standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian tax system and complies with the provisions of Regulation (PER)-14/PJ/2022 and Regulation (PMK) No. 58/PMK.03/2022. Thus, the company has implemented tax administration in an orderly and accountable manner.
Co-Authors Achmad Hidayat Ahmad Dihyan Firza Anggraini Safitri Bakri Bambang Hermanto Damiyana, Damdam Dedy Suryadi Dedy Suryadi Dudi Haryadi Efrinal Elis Chalisyah Hedar Rusman Irmawati Irmawati Istna Fibriyadi Mahardika Sugiawan Mohammad Sigit Adi Nugraha Nurul Giswi Karomah prihandono prihandono Rizky Putra Ramadhan Rosedi Shofa Rosita Almakiyah Syalazkiya Tamara Fitriani Titik Purwaningtyas Titik Purwaningtyas Umi Hanik Makmuroh Yopi Ratna Dewanti Yopy Ratna Dewanti