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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal of Environmental, Sustainability, and Social Science Journal of Governance, Taxation, and Auditing
Djumiyati, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences

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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.
The Role of Strategic Management Accounting at PT Bank Jawa Barat TBK in Supporting the Achievement of SDG’S in West Java Province DJUMIYATI, Dewi; SUWONGSO, Imanuel; RAMADHAN, Yanuar
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1708

Abstract

This study discusses the implementation of the Sustainable Development Goals (SDGs), specifically SDGs 1 (No Poverty) and SDGs 8 (Decent Work and Economic Growth). The purpose of this study is to provide recommendations for company management in supporting poverty alleviation and the provision of decent work and economic growth through job creation and collaboration with local governments. The approach used is descriptive analysis with a literature study method at PT Bank Jawa Barat from 2022-2024 in West Java Province. The results of the study indicate that PT Bank Jawa Barat has consistently implemented SDGs 1 and SDGs 8. The limitation of this study lies in the scope of the research, which only covers West Java Province. The implications of this study indicate that Bank BJB's contribution to achieving the SDGs has the potential to increase public, investor, and government trust and encourage sustainable regional development.
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.
Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000 Djumiyati, Dewi; Munandar, Agus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5677

Abstract

Purpose: This study examines the disclosure of CSR programs in the sustainability reports of banking companies included in the KBMI 4 category. Methodology/approach: Qualitative analysis with descriptive analysis. Results/findings: The analysis shows that the level of hunger disturbance based on the GRI Standards for banks in KBMI 4, has shown significant progress during the 2022-2024 period. All four banks consistently implemented the requirements in accordance with POJK No. 51/POJK.03/2017, with a high level of compliance with the general standards and accountability principles of AA1000, although there are still variations in disclosures of standard topics. Conclusions: The sustainability report disclosure of KBMI  4 banks showed significant progress during 2022-2024. All four consistently complied to with POJK No. 51/POJK.03/2017 and AA1000 accountability principles, with generally high adherence to GRI Standard.  Despite variations in topic disclosures, CSR reporting has become a key strategy to enhance image, public trust, and sustainable competitiveness. Limitations: The scope of the study was limited to banks in KBMI 4, observation period only covered 2022-2024, focused on CSR disclosure and research data is secondary in nature. Contributions: The Banks within KBMI 4 have implemented CSR programs to support sustainability in accordance with applicable standards and support sustainable development in Indonesia.
Co-Authors Agus Munandar Daryanto Hesti Wibowo Jimmy, Ucok Suwongso, Imanuel Yanuar Ramadhan Yusup Setiawan, Yusup