Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Press

PERAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG KEPUTUSAN MANAJEMEN PADA PT PLN (PERSERO) UP3 MAKASSAR SELATAN

Alisya Putri (Universitas Muhammadiyah Makassar)
Chairul Ihsan Burhanuddin (Universitas Muhammadiyah Makassar)
muttiarni (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
03 Sep 2025

Abstract

Alisya Putri. 105731110521. The Role of Accounting Information Systems in Supporting Management Decisions at PT PLN (Persero) UP3 South Makassar. Thesis, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Chairul Ihsan Burhanuddin and Muttiarni. This study aims to analyze the accounting information system used to support management decision-making at PT PLN (Persero) UP3 South Makassar. This study used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results show that the accounting information system used is integrated with the SAP (Systems, Applications, and Products) system, which supports the efficiency and effectiveness of financial information processing. This system plays a crucial role in recording, processing, and reporting financial information and serves as the primary basis for managerial decision-making. However, several obstacles remain, such as system disruptions and limitations in real-time data processing, which require attention to improve the quality of the information presented. Overall, the accounting information system at PT PLN UP3 Makassar Selatan strengthens transparency, accountability, and accuracy in management decision-making.

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Journal Info

Abbrev

didaktik

Publisher

Subject

Education

Description

Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua ...