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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Governance, Taxation, and Auditing
Djumiyati, Dewi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi Djumiyati, Dewi; Munandar, Agus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4179

Abstract

Purpose: The aim of this study is to develop an accounting information system as an application using a framework laravel to support the calculation of depreciation  and interest expense on the right-of-use assets of PT Bank Oke Indonesia, Tbk. Methodology/approach: The research methodology used the Laravel Framework with PHP programming language, MySQL as the database, and testing with Black Box Testing. Results/findings: This research shows that the accounting information system based on the Laravel Framework has been successfully developed according to the agreed-upon design, as evidenced by the testing results, and operates according to the requirements. Conclusions: This study develops an accounting information system for right-of-use assets by designing a PSAK 73 application using the Laravel framework with the PHP programming language, MySQL database, and black box testing. The application supports storing lease agreements, calculating Net Present Value (NPV), right-of-use asset values, lease liabilities, depreciation, and interest expenses, as well as generating journal entries for depreciation and accumulated depreciation automatically to reduce errors and improve data accuracy. Limitations: This study is limited to a single case study of PT Bank Oke Indonesia (TBK).  This application is not representative of all companies in the banking industry, and is only designed for Bank Oke Indonesia. Contribution: This research is beneficial for Bank Oke Indonesia in calculating depreciation expense and interest expense rights to use assets and information technology to improve the quality of financial reporting.
Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Wibowo, Daryanto Hesti; Suwongso, Imanuel; Setiawan, Yusup; Jimmy, Ucok; Djumiyati, Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

Abstract

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.
Co-Authors Agus Munandar Daryanto Hesti Wibowo Jimmy, Ucok Suwongso, Imanuel Yusup Setiawan, Yusup