Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mengoptimalkan Pengendalian Biaya Operasional
DOI:
https://doi.org/10.59086/jeb.v3i3.585Keywords:
Sistem Informasi Akuntansi, Pengendalian Biaya, Biaya OperasionalAbstract
Penelitian ini bertujuan untuk menganalisis penggunaan sistem informasi akuntansi (SIA) dalam mengoptimalkan pengendalian biaya operasional di PT Kereta Api Indonesia (PT KAI). PT KAI sebagai perusahaan yang bergerak di sektor transportasi massal memiliki tantangan dalam mengelola biaya operasional yang besar dan bervariasi, termasuk biaya bahan bakar, pemeliharaan armada, dan gaji karyawan. Penelitian ini menggunakan pendekatan kualitatif dengan analisis data yang diperoleh dari studi literatur, wawancara dan observasi terhadap penerapan sistem informasi akuntansi di PT KAI. Hasil penelitian menunjukkan bahwa SIA yang diterapkan di PT KAI mampu meningkatkan efisiensi pengumpulan dan pemrosesan data keuangan dan operasional, serta memberikan kemudahan dalam memantau kinerja biaya secara real-time. SIA tidak hanya membantu dalam memantau biaya secara lebih efisien, tetapi juga mendukung pengambilan keputusan yang lebih tepat dalam merencanakan dan mengelola sumber daya. Penguatan sistem informasi akuntansi di PT KAI menjadi salah satu faktor kunci dalam menjaga efisiensi biaya dan meningkatkan kinerja perusahaan secara keseluruhan.
This research aims to analyze the use of accounting information systems (AIS) in optimizing operational cost control at PT Kereta Api Indonesia (PT KAI). PT KAI as a company operating in the mass transportation sector has challenges in managing large and varied operational costs, including fuel costs, fleet maintenance and employee salaries. This research uses a qualitative approach with data analysis obtained from literature studies, interviews and observations of the implementation of accounting information systems at PT KAI. The research results show that the AIS implemented at PT KAI is able to increase the efficiency of collecting and processing financial and operational data, as well as making it easier to monitor cost performance in real-time. AIS not only helps in monitoring costs more efficiently, but also supports more informed decision making in planning and managing resources. Strengthening the accounting information system at PT KAI is one of the key factors in maintaining cost efficiency and improving overall company performance
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