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

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.