Jurnal Ilmiah Manajemen Kesatuan
Vol. 14 No. 5 (2026): JIMKES Edisi September 2026

The Effectiveness of Accounting Information System Integration in Claim Cost Management at a State-Owned Stevedoring Enterprise

Prisma Rohman Wardana (Universitas Muhammadiyah Malang, Indonesia)
Nazaruddin Malik (Universitas Muhammadiyah Malang, Indonesia)
Driana Leniwati (Universitas Muhammadiyah Malang, Indonesia)



Article Info

Publish Date
25 Sep 2026

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.

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Journal Info

Abbrev

jimkes

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...