Analisis Peranan Sistem Informasi Akuntansi dalam Efektivitas Penyajian Laporan Keuangan pada PT. PLN (Persero) Area Medan

Abstract

This study aims to know how the Role of Accounting Information Systems Against the Effectiveness of Financial Statement Presentation at PT. PLN (Persero) Medan Area. The type of data used in this research is qualitative data. Source of data in this research is secondary data in the form of financial statements of PT. PLN (Persero) Medan Area. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis technique used is descriptive technique that is how to analyze, interpret, and process data of PT. PLN (Persero) Medan Area. Information system for the preparation of financial statements used by PT. PLN (Persero) The field area is SAP ERP. SAP is an abbreviation of "system analysis and program development (in German: system analyze und program mentwicklung), SAP is one of the ERP ( Enterprise Structure Planning) software. The results showed that PT. PLN (PERSERO) Medan Area has implemented accounting information system to support the effectiveness in presenting the financial statements in accordance with indicators of effectiveness of the presentation of financial statements. The financial statements presented are good, supported by the fulfillment of accounting information system elements and the fulfillment of accounting information system components. Presentation of financial statements at PT. PLN (Persero) Medan area has been effective, this is supported because the achievement of the objectives of the financial statements and the fulfillment of characteristics and the appropriate nature of the financial statements.