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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta Jurnal Ekuilnomi International Journal of Economics, Management, Business, and Social Science Abimanyu: Journal of Community Engagement Semanggi: Jurnal Pengabdian kepada Masyarakat Indonesian Sugar Research Journal Jurnal Informatika Ekonomi Bisnis Journal of Digital Business and Innovation Management International Journal Business, Management and Innovation Review
Rahman, Muhammad Fajar Wahyudi
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Library & Information Science Public Health Social Sciences

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Financial Reporting Transparency as A Managerial Control Mechanism: A Case Study of Accounting Information System Implementation in An Environmental Consulting Firm Nugraha, Dendra Aptanata; Fazlurrahman, Hujjatullah; Dhenabayu, Riska; Rahman, Muhammad Fajar Wahyudi
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pxg15221

Abstract

This study examines changes in financial reporting transparency before and after the implementation of an Accounting Information System (AIS) and its implications for managerial control in a project-based environmental consulting firm. Using a qualitative comparative case study, data were collected through semi-structured interviews and analyzed thematically. Findings show that manual reporting created delays and limited monitoring, while AIS adoption improved integration, timeliness, and cost oversight. The findings contribute to the AIS literature by highlighting financial reporting transparency as an integral component of managerial control in project-based organizations
Co-Authors Abbrori, Nanang Hoesen Hidroes Adinata , Restu Eri Akbar, Rasyidi Faiz Amirusholihin, Amirusholihin Anang Kistyanto Arifah, Ika Diyah Candra Bernandy, Marceli Putri Dwi Wahyuni Fahmi, Moh Farih Fazlurrahman, Hujjatullah Febrika Yogie Hermanto Firmansyah, Praditya Fresha Kharisma Husaini, Ravi Irwan Adimas Ganda Saputra Kautsar, Achmad khusnul khotimah Lestiani, Dwi Indah Mukholidah, Ainul Nihaya, Ina Uswatun Nugraha, Dendra Aptanata Oktavian, Fabian Nauval Rafli, Mohammad Ratih Amelia Riska Dhenabayu Rizkiya, Cahaya Alya Salsabila, Anggun Nur Saputra, Laurensius Herdimas Siti Aminah Syammakh, Zayyan Adyatma Wenny Restikasari Wihara, Dhiyan Septa Wijaya , Anne Ivena