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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.