Comparative Analysis Of The Accuracy And Reliability Of Financial Statements Before And After The Implementation Of Accurate Online: A Qualitative Study At Pt Indah Dewi
Keywords:
Accurate Online, Accuracy, Reliability, Financial Statements, Accounting Information System, Agency theoryAbstract
This study aims to analyze the comparison of the accuracy and reliability of financial reports before and after the implementation of Accurate Online at PT. Indah Dewi, a heavy equipment contractor service company in North Kalimantan. The main problem faced by the company was errors in recording and delays in preparing financial statements when still using a manual system based on Microsoft Excel. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation to examine users' perceptions and experiences of the accounting system change. The results of the study show that the implementation of Accurate Online has significantly improved time efficiency, transaction recording accuracy, and financial report reliability. The reporting process, which previously took 12–14 working days, can now be completed in 3–5 days after the new system was implemented. The error rate in recording decreased dramatically, from 10–15% to below 3%. In addition, the system provides audit trail and automatic validation features that support the transparency and accountability of financial reports. Thus, Accurate Online has been proven to improve the quality of company financial reports and reduce agency costs through increased transparency and internal control. This study also enriches the literature on the effectiveness of accounting information systems in the contractor service sector.
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