Analysis of the Accounting Information System at PT PNM (Persero), Langowan Unit
Keywords:
accounting information system; qualitative analysis; PT PNM; microfinance institutions; implementation constraintsAbstract
This study aims to: (1) analyze and describe the implementation of the Accounting Information System (AIS) at PT PNM (Persero) Langowan Unit; and (2) identify the obstacles faced in implementing the AIS. This study uses a qualitative approach with a descriptive method. The research subjects were determined through a purposive sampling technique, including the head of the unit, accounting staff, and operational staff at PT PNM Langowan Unit. Data collection techniques were carried out through observation, semi-structured interviews, and documentation. Data validity was tested using source triangulation and technical triangulation. Data analysis used the interactive model of Miles, Huberman, and Saldana which includes data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that: (1) the implementation of the Accounting Information System at PT PNM (Persero) Langowan Unit has generally run quite well through an integrated application system that includes transaction recording modules, financial reporting, customer monitoring, and internal control; (2) There are three main obstacles in the implementation of SIA, namely technological infrastructure obstacles in the form of network connectivity disruptions, obstacles in human resource competency which is not yet optimal, and obstacles in the form of limited system features which do not fully accommodate the unit's specific reporting needs.
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