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Ayu Astuti
Universitas Nahdlatul Ulama Sulawesi Tenggara

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ANALISIS PENERAPAN TEKNOLOGI INFORMASI DALAM PENYUSUNAN LAPORAN KEUANGAN BERBASIS SISTEM HYBRID (STUDI KUALITATIF PADA PT. ADE SULA KENDARI) Ayu Astuti; Dian Mayafaty Rauf; Muh. Fathir Maulid Yusuf
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/j0xe1r15

Abstract

This study aims to analyze the implementation of information technology in the preparation of financialstatements using a hybrid system at PT. Ade Sula Kendari, identify the factors causing the accounting informationsystem to remain inadequately integrated, and examine its impact on the effectiveness of financial statementpreparation. This research employed a qualitative method with a descriptive approach. Data were collectedthrough observation, in-depth interviews, and documentation involving informants directly engaged in thefinancial reporting process. The findings indicate that the company utilizes SID RETAIL PRO, S&D PRO,Microsoft Excel, and physical documents to support the preparation of financial statements. The implementationof information technology has improved data processing efficiency, information accuracy, and reportingtimeliness. However, system integration remains suboptimal due to the incomplete utilization of applicationfeatures, continued reliance on Microsoft Excel for reconciliation, and manual verification across departments.The study concludes that the effectiveness of financial statement preparation is influenced by system optimization,human resource competence, interdepartmental coordination, and business process integration
Co-Authors Dian Mayafaty Rauf Muh. Fathir Maulid Yusuf