Analisis Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan PT WYCA Dengan Metoda PIECES

Authors

DOI:

https://doi.org/10.30659/jai.12.2.153-164

Abstract

ABSTRACT This study analyzes the accounting information system in preparing financial reports at PT WYCA. The method used in conducting research is the application of qualitative methods. The resulting data comes from interviews with one of PT WYCA’s accounting staff. Researchers used an additional analytical method, namely the PIECES method. The results of this study indicate that the implementation of the accounting information system used in the preparation of PT WYCA’s financial statements has been going well. Based on the analysis using the PIECES method, a computerized system is able to speed up the process of preparing financial reports because data is input automatically and saves time in collecting and processing data. The use of user id and password as internal control over system access is intended to prevent unauthorized access. This study found that data processing with a computerized system can save and be more efficient for companies. Computerized accounting information systems usually update the system regularly. But sometimes it can interfere with work because the system will update automatically during working hours. This problem is not an obstacle for companies to produce more reliable and quality information in preparing financial reports. Keywords: Accounting Information System, Financial Statement Preparation, PIECES Analysis. ABSTRAK Studi ini menganalisis sistem informasi akuntansi dalam penyusunan laporan keuangan di PT WYCA. Metoda yang digunakan dalam melakukan penelitian adalah dengan penerapan metoda kualitatif. Data yang dihasilkan berasal dari hasil wawancara dengan salah satu staff accounting PT WYCA. Peneliti menggunakan metoda analisis tambahan yaitu metoda PIECES. Hasil studi ini menunjukkan adanya penerapan sistem informasi akuntansi yang digunakan dalam penyusunan laporan keuangan PT WYCA yang telah berjalan dengan baik. Berdasarkan analisis menggunakan metoda PIECES, sistem yang terkomputerisasi mampu mempercepat proses penyusunan laporan keuangan karena data di input secara otomatis dan menghemat waktu dalam pengumpulan dan pemrosesan data. Penggunaan user id dan pasword sebagai pengendalian internal terhadap akses sistem ditujukan untuk mencegah akses tidak sah. Penelitian ini menemukan bahwa pemrosesan data dengan sistem terkomputerisasi dapat menghemat dan lebih efisien bagi perusahaan. Sistem infomasi akuntansi terkomputerisasi biasanya melakukan update sistem secara berkala. Namun terkadang dapat mengganggu pekerjaan kerena sistem akan update secara otomatis disaat jam kerja. Permasalahan ini tidak menjadi hambatan bagi perusahaan untuk menghasilkan informasi yang lebih andal dan berkualitas dalam penyusunan laporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Penyusunan Laporan Keuangan, Analisis PIECES

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Published

2023-08-09

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Vol. 12 No. 2 (2023): Jurnal Akuntansi Indonesia

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