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All Journal JURNAL LENTERA AKUNTANSI Buletin Abdi Masyarakat (BAM) Neo Journal of economy and social humanities Best Journal of Administration and Management Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) JURNAL ABDIMAS PLJ Jurnal Pengabdian Masyarakat dan Riset Pendidikan 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 Mathematics 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.
ANALISIS LAPORAN KEUANGAN PERIODE 2022-2024 PADA PT SUPRA BOGA LESTARI TBK JAKARTA Alya Shahira; Enggun Gunawan
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2331

Abstract

This study was conducted to evaluate the company’s ability to manage financial resources and ensure business sustainability. The methodology used was a quantitative descriptive approach based on an analysis of officially published annual financial statements. The results indicate that the company’s financial performance has improved, particularly in 2024. Regarding liquidity, the current ratio, quick ratio, and cash ratio have not yet demonstrated optimal capacity to meet short-term obligations. From a solvency perspective, there has been a decline in the debt to assets ratio, debt to equity ratio, and long term debt to equity ratio, indicating an improvement in capital structure. Meanwhile, regarding profitability, the gross profit margin, net profit margin, return on assets, and return on equity ratio have improved, with net income shifting from a negative position in 2022-2023 to a positive one in 2024. Overall, it can be concluded that there has been a recovery in the financial performance of PT Supra Boga Lestari Tbk. However, the company still needs to improve its liquidity management and strengthen its capital structure.
The Effect Of Minimum Capital On Investment Interest With Investment Motivation As A Moderating Variable: Penelitian Vidya Ramadhan Putra Pratama; Smita Catur Sudyantara; Enggun Gunawan; Sari Utami; Tono Wartono
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7413

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector operate in a hyper-competitive market characterized by low entry barriers and rapidly changing consumer preferences. This study analyzes the critical impact of digital marketing capability and product innovation on the marketing performance of culinary MSMEs. Drawing on the Resource-Based View (RBV) and Dynamic Capabilities theory, this research investigates how local food entrepreneurs leverage digital technologies and unique product developments to achieve a sustainable competitive advantage. Utilizing a quantitative survey methodology with data collected from culinary MSMEs, the research framework is examined using Structural Equation Modeling (SEM). The empirical findings demonstrate that both digital marketing capability and continuous product innovation exert a positive and highly significant influence on marketing performance, measured through sales growth, customer retention, and market share expansion. Furthermore, the integration of digital agility accelerates market responsiveness, allowing innovations to be commercialized more effectively. The study concludes with tactical frameworks for MSME owners and regional policymakers to optimize digital literacy and foster collaborative innovation ecosystems to sustain rural and urban economic resilience.
Financial Ratio Analysis to Measure Financial Performance at PT Astra International, Tbk Titik Purwaningtyas; Enggun Gunawan; Mahardika Sugiawan
Best Journal of Administration and Management Vol 1 No 3 (2023): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v1i3.82

Abstract

In general, the purpose of establishing a company is to obtain optimal profits or profits according to the company's capabilities. Earning a profit for the company is an effort to maintain business continuity and increase the expected growth. To find out the success of a company in achieving these goals, financial measures or indicators are needed. Financial statement analysis needs to be done by every company so that management can find out the company's performance in that year. The main purpose of this research is to determine the financial position, calculation and interpretation of the company's financial ratios. The method used in this research is descriptive quantitative, namely the method used to describe, explain, summarize various conditions, situations, or various research variables. The ratio analysis used in this research is the liquidity ratio, solvency ratio and profitability ratio. The results show that the company is declared liquid but has not been able to take advantage of existing assets and equity to get maximum revenue.
Calculation, Deposit, Reporting and Recording of VAT Accounting With E-Invoice On PT. Cipta Medika Indonesia Enggun Gunawan; Regita Adhia Pramesti
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.
PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI MASA MARET 2025 PADA PT. NCL INTER LOGISTIK INDONESIA Achmad Hidayat; 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 Alya Shahira Anggraini Safitri Bakri Bambang Hermanto Damiyana, Damdam Dedy Suryadi Dedy Suryadi Dudi Haryadi Efrinal Elis Chalisyah Hedar Rusman Irmawati Irmawati Istna Fibriyadi Mahardika Sugiawan Mahardika Sugiawan Mohammad Sigit Adi Nugraha Nurul Giswi Karomah prihandono prihandono Regita Adhia Pramesti Rizky Putra Ramadhan Rosedi Sari Utami Shofa Rosita Almakiyah Smita Catur Sudyantara Syalazkiya Tamara Fitriani Titik Purwaningtyas Titik Purwaningtyas Tono Wartono Umi Hanik Makmuroh Vidya Ramadhan Putra Pratama Yopi Ratna Dewanti Yopy Ratna Dewanti