Indonesia Teknologi Digital dalam Sistem Informasi Akuntansi: Studi Fenomeologi pada Organisasi Jasa Ketenagalistrikan di Jawa Tengah

Penulis

DOI:

https://doi.org/10.30659/jai.11.2.133-145

Abstrak

Abstrak

Sistem informasi akuntansi sebagai sarana dalam membantu organisasi dalam mengidentifikasi sumber daya, mengevaluasi, dan membantu dalam meningkatkan kinerja perusahaan. Terlebih lagi ketika sistem informasi akuntansi yang menggunakan teknologi berbasis digital. Dengan adanya teknologi digital sistem informasi akuntansi lebih bernilai karena mampu menyajikan informasi keuangan lebih akurat dan real time. Akan tetapi masih ada terdapat ketidak efektifan dalam penerapannya karena hanya mampu diakses oleh otoritas tertentu. Oleh karena itu penelitian ini bertujuan mengeksplorasi sistem informasi akuntansi yang menerapkan teknologi digital dalam operasional perusahaan supaya lebih efektif dan efisien. Penelitian ini termasuk penelitian kualitatif, dengan metode fenomenologi. Fokus penelitian di lakukan di PT. Nalendra Halilintar Samudra di Jawa tengah. Peneliti menggunakan metode wawancara sebanyak 10 orang untuk menggali informasi yang terkait dengan sistem informasi akuntansi dengan teknologi digital. Wawancara ditujukan kepada sejumlah informan yang memahami siklus informasi akuntansi di perusahaan. Hasil penelitian mendeskripsikan bahwa sistem informasi akuntansi yang menggunakan teknologi digital lebih efektif dan efisien karena data yang disajikan dalam informasi keuangan lebih akurat dan dapat diandalkan. Oleh karena itu penerapan teknologi digital dalam sistem informasi akuntansi harus benar-benar dipertimbangkan dalam penerapannya di perusahaan karena dapat membantu meningkatkan kinerja di perusahaan.

Kata kunci: sistem informasi akuntansi; teknologi; digital

Abstract

Accounting information system as a means to assist organizations in identifying resources, evaluating, and assisting in improving company performance. With digital technology, accounting information systems are more valuable because they are able to present financial information more accurately and in real time. However, there is still ineffectiveness in implementation because it can only be accessed by certain authorities. Therefore, this study aims to explore accounting information systems that apply digital technology in company operations to be more effective and efficient. This research includes qualitative research, with phenomenological methods. The focus of the research was carried out at PT. Nalendra Halilintar Samudra in Central Java. Researchers used the interview method as many as 10 people to explore information related to accounting information systems with digital technology. Interviews were addressed to a number of informants who understand the accounting information cycle in the company. The results of the study describe that an accounting information system that uses digital technology is more effective and efficient because the data presented in financial information is more accurate and reliable. Therefore, the application of digital technology in accounting information systems must really be considered in its application in the company because it can help improve performance in the company.

Keywords: accounting information system; technology; digital

Biografi Penulis

  • Ani Setyowati Setyowati, Universitas Semarang
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Unduhan

Diterbitkan

2022-10-24

Terbitan

Vol 11 No 2 (2022): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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