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All Journal Journal of Applied Finance & Accounting Journal The Winners CommIT (Communication & Information Technology) Binus Business Review
Hery Harjono Muljo, Hery Harjono
Bina Nusantara University
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Applied Finance

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AN EVALUATION OF ACCOUNTING INFORMATION SYSTEM AND DEVELOPMENT OF FINANCIAL QUATERLY REPORT (FQR) REPORTING PROCESS Muljo, Hery Harjono; Wulandari, Wulandari; Noerlina, Noerlina
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9911

Abstract

This study aims to evaluate the results of the implementation of an Accounting Information System (AIS) which has been implemented by a consulting firm, focusing on the reporting processes at a Joint Venture company named Blue Water. Blue Water is an oil and gas exploration company. The evaluation method used is a Fit/Gap Analysis. The evaluation is only performed for the exploration and development stage of petroleum operations. From the results of the Fit/Gap Analysis, a gap in meeting the reporting requirements of the Indonesian Host Government (HG) was identified. Specifically, the HG requires that oil and gas contracting companies submit FQR to the Special Taskforce for Upstream Oil and Gas Business Activities, named SKK Migas. To overcome this gap, the author has constructed a business intelligence platform which extracts information from the AIS into a data model and enables reporting in the format required by the FQR. The data model also includes information which is outside the AIS. The data model is updated automatically with real-time information; it uses a powerful formula language for the analytics and uses the familiar user interface of Microsoft Excel.
Co-Authors Aries Wicaksono, Aries Atmojo, Robertus Nugroho Perwiro Heny Kurniawati Herru Darmadi, Herru Holly D, Holly Ignatius Edward Riantono, Ignatius Edward Lie, Yulius Noerlina Noerlina, Noerlina Pahala Pahala, Pahala Wulandari Wulandari