Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Vol. 6 No. 2 (2025): Desember

Implementasi Perancangan Sistem Informasi Akuntansi Penjualan BBM Berdasarkan SAK Entitas Privat (Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya)

Jannati, Nur Hafnil (Unknown)
Nurhazana (Unknown)



Article Info

Publish Date
17 Dec 2025

Abstract

This study aims to implement the design of a fuel sales accounting information system at PT Bumi Laksamana Jaya's gas station units based on the Private Entity Financial Accounting Standards (SAK-EP). The background of this research is based on the need for PT BLJ's gas station units to improve the quality of sales transaction recording and financial reporting through a more computerized system in accordance with the latest accounting standards. The research method used is qualitative with a descriptive approach. Data collection techniques included observation, interviews, and documentation. This study discusses the interface of the accounting information system designed using the prototype method, an approach that involves the creation of a software prototype. The results indicate that, based on the prototype display, the designed sales accounting information system is feasible for implementation and use at PT BLJ's gas station units, improving operational efficiency, reducing the risk of errors, and providing accurate, timely, and digitized sales transaction recording and financial reporting. Therefore, this system is expected to contribute to helping the company improve operational performance and strengthen corporate data security to enhance transparency and accountability in financial reporting at PT BLJ's gas station units.

Copyrights © 2025






Journal Info

Abbrev

IAKP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan merupakan Jurnal ilmiah Nasional yang mengeksplorasi disiplin ilmu bidang Akuntansi, Keuangan, Perpajakan, dan Audit. Publikasi dapat berupa artikel, penelitian, review dan kajian ilmiah. Adapun bidang ilmu terkait meliputi: Akuntansi ...