Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi

https://doi.org/10.35912/jakman.v6i3.4179
Published: Jun 10, 2025

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.

Keywords:
1. Accounting Information System
2. Black Box Testing
3. Framework Laravel
4. Lease
5. Right of Use Assets
Authors:
1 . Dewi Djumiyati
2 . Agus Munandar
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How to Cite
Djumiyati, D., & Munandar, A. . (2025). Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi . Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(3), 689–700. https://doi.org/10.35912/jakman.v6i3.4179
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Issue & Section
Vol. 6 No. 3 (2025): Juni
Articles
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References

    Amrulloh, & Jasmadeti. (2022). Analisis Implementasi Penerapan Psak 73 Sewa Dan Aspek Perpajakannya Terhadap Laporan Keuangan (Studi Empiris Pada Pt Mahabbah Realty). Jurnal Ekonomi Dan Bisnis, 10(1), 403–414. Https://doi.org/10.34308/eqien.v10i1.532

    Ananda, S. D., Lubis, A. W., & Hasugian, H. (2024). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara. Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 161–168. Https://doi.org/10.35912/sakman.v4i1.3259

    Bin Tahir, T., Rais, M., & Apriyadi HS, M. (2019). Aplikasi Point OF Sales Menggunakan Framework Laravel. JIKO (Jurnal Informatika Dan Komputer), 2(2), 55–59. Https://doi.org/10.33387/jiko.v2i2.1313

    Chung, H. J. (2022). The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease. International Journal of Financial Studies, 10(3). Https://doi.org/10.3390/ijfs10030068

    Hadi, A. Z., Syafina, L., Fadhilah, N., & Hasibuan, A. (2024). The Application of Financial Reporting Based on SAK- EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery. 6(1), 221–229. Https://doi.org/10.35912/jakman.v6i1.3694

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    Khasbulloh, A., & Karim, A. A. A. (2023). Rancang Bangun Sistem Informasi Penerimaan Peserta Didik Baru Berbasis Web Menggunakan Framework Laravel. Simtek?: Jurnal Sistem Informasi Dan Teknik Komputer, 8(1), 17–23. Https://doi.org/10.51876/simtek.v8i1.165

    Kustiawan, D., Cholifah, W. N., Destriana, R., & Heriyani, N. (2022). Rancang Bangun Sistem Informasi Akuntansi Pengelolaan Koperasi Menggunakan Metode Extreme Programming. Jurnal Teknologi Dan Informasi, 12(1), 78–92. Https://doi.org/10.34010/jati.v12i1.6756

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    Merilyn Elintra Kloko, D., & Indah Bayunitri, B. (2020). Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73. International Journal of Financial, Accounting, and Management, 2(2), 145–157. Https://doi.org/10.35912/ijfam.v2i2.187

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    Mukhayaroh, A. (2020). Penerapan Metode Waterfall dalam Rancang Bangun Sistem Informasi Koperasi Berbasis Web Pada Koperasi Utama Ikatan Karyawan Perpustakaan Universitas Negeri Jakarta. Jurnal Infortech, 2(1), 31–39. Https://doi.org/10.31294/infortech.v2i1.7790

    Nugroho, F. S., & Gantyowati, E. (2023). Effect of the New Standard of Leasing (PSAK 73 Adopts IFRS 16) on Firm Value During the Covid-19 Pandemic. International Journal of Professional Business Review, 8(6), e02455. Https://doi.org/10.26668/businessreview/2023.v8i6.2455

    Prajanto, A. (2020). Implementasi Psak 73 Atas Sewa Terhadap Kinerja Keuangan Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(2), 1–8. https://doi.org/10.56696/jaka.v1i2.4277

    Rahman, B., & Ningsi, S. A. (2022). Sistem Informasi Monitoring Skripsi Mahasiswa Berbasis Website. Simtek?: Jurnal Sistem Informasi Dan Teknik Komputer, 7(2), 166–170. https://doi.org/10.51876/simtek.v7i2.152

    Rahmansyah, A. I., & Darwis, D. (2020). Sistem Informasi Akuntansi Pengendalian Internal Terhadap Penjualan (Studi Kasus?: Cv. Anugrah Ps). Jurnal Teknologi Dan Sistem Informasi, 1(2), 42–49. Https://doi.org/10.33365/jtsi.v1i2.388

    Rosyid, M. I. F., & Firmansyah, A. (2021). Bilancia?: Jurnal Ilmiah Akuntansi Bilancia?: Jurnal Ilmiah Akuntansi Vol . 5 No . 1 , Maret 2021. Jurnal Ilmiah Akuntansi, 5(1), 26–37.

    Saing, H. J., & Firmansyah, A. (2021). The Impact of PSAK 73 Implementation on Leases In Indonesia Telecommunication Companies. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(3), 1033–1049. Https://jurnal.stie-aas.ac.id/index.php/IJEBAR

    Syaharman, S. (2020). Peranan Sistem Informasi Akuntansi Dalam Mengambil Keputusan Manajemen Pada Pt Walet Solusindo. Bisnis-Net Jurnal Ekonomi Dan Bisnis, 3(2), 185–192. Https://doi.org/10.46576/bn.v3i2.1007

    Syahril, M., & Ramdhani, M. F. (2024). Sistem Administrator Debt Recording Berbasis Website pada Toko Serunai Sekayu. Jurnal Ilmu Siber Dan Teknologi Digital, 2(2), 75–107. Https://doi.org/10.35912/jisted.v2i2.3278

    Triana, T., Yusman, M., & Hermanto, B. (2021). Sistem Informasi Manajemen Data Klien Pada Pt. Hulu Balang Mandiri Menggunakan Framework Laravel. Jurnal Pepadun, 2(1), 40–48. Https://doi.org/10.23960/pepadun.v2i1.33

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    Yuningtyas, E., Halim, M., & Aspirandy, R. M. (2022). Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft. BUDGETING?: Journal of Business, Management and Accounting, 3(2), 300–306. Https://doi.org/10.31539/budgeting.v3i2.3881

  1. Amrulloh, & Jasmadeti. (2022). Analisis Implementasi Penerapan Psak 73 Sewa Dan Aspek Perpajakannya Terhadap Laporan Keuangan (Studi Empiris Pada Pt Mahabbah Realty). Jurnal Ekonomi Dan Bisnis, 10(1), 403–414. Https://doi.org/10.34308/eqien.v10i1.532
  2. Ananda, S. D., Lubis, A. W., & Hasugian, H. (2024). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara. Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 161–168. Https://doi.org/10.35912/sakman.v4i1.3259
  3. Bin Tahir, T., Rais, M., & Apriyadi HS, M. (2019). Aplikasi Point OF Sales Menggunakan Framework Laravel. JIKO (Jurnal Informatika Dan Komputer), 2(2), 55–59. Https://doi.org/10.33387/jiko.v2i2.1313
  4. Chung, H. J. (2022). The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease. International Journal of Financial Studies, 10(3). Https://doi.org/10.3390/ijfs10030068
  5. Hadi, A. Z., Syafina, L., Fadhilah, N., & Hasibuan, A. (2024). The Application of Financial Reporting Based on SAK- EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery. 6(1), 221–229. Https://doi.org/10.35912/jakman.v6i1.3694
  6. Handayani, D., Rusmana, O., Warsidi, W., Soedirman, U. J., & Tengah, J. (2023). Pengaruh Perkembangan E-Commerce, Modal Usaha, Pengetahuan Kewirausahaan, dan Penggunaan Sistem Informasi Akuntansi terhadap Pengambilan Keputusan Berwirausaha (The Influence of E-Commerce Development, Business Capital, Entrepreneurial Knowledge, and Use of Accounting Information Systems on Entrepreneurial Decision Making). Jurnal Bisnis Dan Pemasaran Digital, 2(2), 95–104. Https://doi.org/10.35912/JBPD.v2i2.2622
  7. Khasbulloh, A., & Karim, A. A. A. (2023). Rancang Bangun Sistem Informasi Penerimaan Peserta Didik Baru Berbasis Web Menggunakan Framework Laravel. Simtek?: Jurnal Sistem Informasi Dan Teknik Komputer, 8(1), 17–23. Https://doi.org/10.51876/simtek.v8i1.165
  8. Kustiawan, D., Cholifah, W. N., Destriana, R., & Heriyani, N. (2022). Rancang Bangun Sistem Informasi Akuntansi Pengelolaan Koperasi Menggunakan Metode Extreme Programming. Jurnal Teknologi Dan Informasi, 12(1), 78–92. Https://doi.org/10.34010/jati.v12i1.6756
  9. Liwu, M. B. W., & Anggoro, S. D. (2024). Analisis Penerapan PSAK 73 Atas Sewa Di Indonesia. Economics And Business Management, 3(1), 1–13. Https://ejournal-rmg.org/index.php/EBMJ/article/view/173
  10. Mahendra, D., Santosa, J., & Haryanto, A. T. (2020). Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal. Jurnal Akuntansi Dan Pajak, 21(01), 32–39. Https://doi.org/10.29040/jap.v21i1.1007
  11. Matos, A. I. A. (2021). Effects of the IFRS 16 adoption in the value relevance of accounting information for the European listed companies. Https://repositorio-aberto.up.pt/bitstream/10216/138317/2/519066.pdf
  12. Merilyn Elintra Kloko, D., & Indah Bayunitri, B. (2020). Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73. International Journal of Financial, Accounting, and Management, 2(2), 145–157. Https://doi.org/10.35912/ijfam.v2i2.187
  13. Moch Zawaruddin Abdullah, Mungki Astiningrum, Yuri Ariaynto, Dwi Puspitasari, & Atiqah Nurul Asri. (2021). Rancang Bangun Sistem Informasi Akuntansi Berbasis Website menggunakan Framework Laravel. Jurnal Pengabdian Polinema Kepada Masyarakat, 8(1), 74–80. Https://doi.org/10.33795/jppkm.v8i1.64
  14. Mukhayaroh, A. (2020). Penerapan Metode Waterfall dalam Rancang Bangun Sistem Informasi Koperasi Berbasis Web Pada Koperasi Utama Ikatan Karyawan Perpustakaan Universitas Negeri Jakarta. Jurnal Infortech, 2(1), 31–39. Https://doi.org/10.31294/infortech.v2i1.7790
  15. Nugroho, F. S., & Gantyowati, E. (2023). Effect of the New Standard of Leasing (PSAK 73 Adopts IFRS 16) on Firm Value During the Covid-19 Pandemic. International Journal of Professional Business Review, 8(6), e02455. Https://doi.org/10.26668/businessreview/2023.v8i6.2455
  16. Prajanto, A. (2020). Implementasi Psak 73 Atas Sewa Terhadap Kinerja Keuangan Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(2), 1–8. https://doi.org/10.56696/jaka.v1i2.4277
  17. Rahman, B., & Ningsi, S. A. (2022). Sistem Informasi Monitoring Skripsi Mahasiswa Berbasis Website. Simtek?: Jurnal Sistem Informasi Dan Teknik Komputer, 7(2), 166–170. https://doi.org/10.51876/simtek.v7i2.152
  18. Rahmansyah, A. I., & Darwis, D. (2020). Sistem Informasi Akuntansi Pengendalian Internal Terhadap Penjualan (Studi Kasus?: Cv. Anugrah Ps). Jurnal Teknologi Dan Sistem Informasi, 1(2), 42–49. Https://doi.org/10.33365/jtsi.v1i2.388
  19. Rosyid, M. I. F., & Firmansyah, A. (2021). Bilancia?: Jurnal Ilmiah Akuntansi Bilancia?: Jurnal Ilmiah Akuntansi Vol . 5 No . 1 , Maret 2021. Jurnal Ilmiah Akuntansi, 5(1), 26–37.
  20. Saing, H. J., & Firmansyah, A. (2021). The Impact of PSAK 73 Implementation on Leases In Indonesia Telecommunication Companies. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(3), 1033–1049. Https://jurnal.stie-aas.ac.id/index.php/IJEBAR
  21. Syaharman, S. (2020). Peranan Sistem Informasi Akuntansi Dalam Mengambil Keputusan Manajemen Pada Pt Walet Solusindo. Bisnis-Net Jurnal Ekonomi Dan Bisnis, 3(2), 185–192. Https://doi.org/10.46576/bn.v3i2.1007
  22. Syahril, M., & Ramdhani, M. F. (2024). Sistem Administrator Debt Recording Berbasis Website pada Toko Serunai Sekayu. Jurnal Ilmu Siber Dan Teknologi Digital, 2(2), 75–107. Https://doi.org/10.35912/jisted.v2i2.3278
  23. Triana, T., Yusman, M., & Hermanto, B. (2021). Sistem Informasi Manajemen Data Klien Pada Pt. Hulu Balang Mandiri Menggunakan Framework Laravel. Jurnal Pepadun, 2(1), 40–48. Https://doi.org/10.23960/pepadun.v2i1.33
  24. Yohana, M. jeni lumban gaol. (2021). Sistem Informasi Akuntansi. Konsep-Konsep Dasar Sistem Informasi Akuntansi, 3. Https://pustaka.ut.ac.id/lib/wp-content/uploads/pdfmk/EKSI431203-M1.pdf
  25. Yuningtyas, E., Halim, M., & Aspirandy, R. M. (2022). Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft. BUDGETING?: Journal of Business, Management and Accounting, 3(2), 300–306. Https://doi.org/10.31539/budgeting.v3i2.3881