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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Journal of Governance, Taxation, and Auditing
Suwongso, Imanuel
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Aplikasi Pembentuk Laba Kotor pada Perusahaan Freight Forwarder Suwongso, Imanuel; Munandar, Agus
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p300-310.47045

Abstract

Penyajian informasi yang cepat dan akurat guna pengambilan keputusan menjadi kebutuhan yang harus dapat dipenuhi, dengan tujuan menyikapi kompetisi saat ini. Hal ini dapat direalisasikan dengan penerapan sistem informasi akuntansi. Penggunaan system informasi secara manual menimbulkan isu keakuratan laporan yang diberikan, selain kekurangefektifan pada proses penginputannya. Penulisan bertujuan untuk mengetahui apakah aplikasi yang didesain khusus industri freight forwarding yang bernama Cargosoft membentuk laporan laba kotor secara akurat, tepat waktu, dan data-datanya dapat dipindahkan ke sistem informasi akuntansi perusahaan. Metode penelitian menggunakan studi literatur dan analisa deskriptif. Penelitian menemukan bahwa Cargosoft dapat diandalkan karena memberikan kualitas informasi akuntansi terhadap pembentukan laba kotor, meningkatkan efisiensi perusahaan, serta berperannya pengendalian internal dalam modul-modul dan prosesnya.
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 Djumiyati, Dewi Jimmy, Ucok Yusup Setiawan, Yusup