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All Journal Jurnal Ilmiah Manajemen Kesatuan
Prisma Rohman Wardana
Universitas Muhammadiyah Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Effectiveness of Accounting Information System Integration in Claim Cost Management at a State-Owned Stevedoring Enterprise Prisma Rohman Wardana; Nazaruddin Malik; Driana Leniwati
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5655

Abstract

This study examines the integration of the Accounting Information System (AIS) for claim costs. It evaluates its effectiveness as a cost-control instrument at PT Terminal Petikemas Surabaya (TPS), a state-owned stevedoring company under the Terminal Petikemas Subholding. It addresses how the AIS for incoming, outgoing, and insurance claims is currently constructed, and how integrated and effective this system is across departments. Using a qualitative case study design, data were collected through semi-structured interviews with four key informants from the finance and legal functions, supported by observation and internal documentation, then assessed using eight indicators of the IS Success Model. The findings show that although the claim system runs procedurally, it remains only partially integrated: manual claim documents that do not consistently reach the legal and finance departments create transaction gaps between units. Consequently, the system has not yet fully functioned as an effective instrument for controlling unexpected costs, with the lowest applicability found in adaptability and cost-control aspects due to dependence on head-office policy and cost components that cannot be transferred to insurance. This study implies that strengthening cross-departmental integration is essential for the claim-cost AIS to function as a sustainable, long-term cost-control mechanism.
Co-Authors Driana Leniwati Nazaruddin Malik