Jakman

Article Details

Vol. 6 No. 3 (2025): Juni

Articles

Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi

D Dewi Djumiyati A Agus Munandar
10 June 2025 Vol. 6 No. 3 (2025): Juni https://doi.org/10.35912/jakman.v6i3.4179
Abstract
10 Jun 2025

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: Accounting Information System Black Box Testing Framework Laravel Lease Right of Use Assets
How to Cite
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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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