ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI TERINTEGRASI PADA PERUSAHAAN MANUFAKTUR

Abstract

This study analyzes the implementation of integrated accounting information systems (AIS) in manufacturing companies in Indonesia. AIS is an integral part of management information systems that play a crucial role in data collection, classification, and organization for decision-making. The research uses a qualitative approach with a descriptive method, focusing on literature studies to formulate theoretical and methodological contributions related to the topic. The research findings indicate that effective AIS implementation can enhance company performance through automation and improved accuracy of financial reporting. However, AIS implementation also faces various challenges such as mismatch with company needs and potential decline in operational performance. Case studies from several companies, including PT Business Technology Management and PT Ladfanid Konsultindo Batam, show that the use of accounting software like ABSS Accounting and Acosys provides significant benefits, while other companies like PT Geomed Indonesia and UD. Dwi Karya Mandiri encounter challenges with manual recording. Therefore, selecting the appropriate system and implementing the right processes are crucial to maximize the benefits of information technology in accounting.