ANALISIS KETIDAKINTEGRASIAN SISTEM INFORMASI AKUNTANSI TERHADAP AKURASI PENCATATAN PADA PERUSAHAAN JASA PERBAIKAN

Abstract

Poor system integration is a major problem in implementing accounting information system in services company. It contributes to unreliable financial reports and has potential to lead to errors in managerial decision-making. This study attempts to examine AIS integration on accuracy of recording revenue and expenses within repair service company. The method used qualitative based on case study repair service company. Data were collected based on interviews with operational division, sales division, and accounting division about recording process revenue and expense. Findings show that the accounting system implemented in the company is not fully integrated across divisions, leading to multiple versions of financial reports caused by differences in the timing of recognition and recording of revenue and expense. This finding confirms that poor system integration is a primary factor in of the weakness AIS implementation, resulting inconsistencies in revenue and expense recording. These findings can provide strategic recommendations for companies to improve system integration between divisions by restructuring workflows and providing training to employees. Revenue and expense recording should be based on accrual basis, with expense recognition based on matching cost principle. Accurate financial information can support management in making the right decision.