ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENYAJIAN LAPORAN KEUANGAN PADA PT. PERTAMINA GEOTHERMAL ENERGY AREA LAHENDONG

Abstract

This study aims to analyze the implementation of the Sales Accounting Information System  (AIS)  and  its  effect  on  the  effectiveness  of  financial  reporting  at  PT  Pertamina Geothermal  Energy,  Lahendong  Area.  The  main  issues  addressed  include  the  uneven implementation of the SAP-based ERP system, particularly in operational units that still use manual recording, as well as weak internal controls. This research employs a descriptive qualitative  approach  with  a  case  study  method  through  observation,  interviews,  and document  analysis.The  results  indicate  that  although  the  company  has  implemented  an integrated  AIS,  several  obstacles  remain,  such  as  delays  in  recording,  non-automated validation processes, and a lack of task segregation, which increases the risk of errors and fraud.  Financial  statements  are  prepared  periodically  and  reflect  good  performance,  but they  are  not fully  real-time due to manual  processes and limited system  integration.  The study concludes that the effectiveness of the financial reporting system still has room for improvement. Therefore, it is recommended that the company accelerate comprehensive digitalization, strengthen internal controls, and enhance human resource competencies in managing digital systems to support accurate, efficient, and audit-ready financial reporting.