Implementasi Sistem Data entry dalam Mendukung Efektivitas Pengendalian Internal dan Kualitas Pelaporan Keuangan: Studi Kasus pada PT Makmur Berkah Amanda Tbk

Lathifa Nur Lailiyah; Chairil Anwar

doi:10.30640/ekonomika45.v13i2.6543

Authors

Lathifa Nur Lailiyah Universitas Nahdlatul Ulama Sidoarjo
Chairil Anwar Universitas Nahdlatul Ulama Sidoarjo

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.6543

Keywords:

Accounting Information System, Data Entry System, Financial Reporting Quality, Financial Statements, Internal Control

Abstract

The development of information technology encourages companies to optimize their accounting information systems to support the effectiveness of internal control and produce high-quality financial statements. This study aims to analyze the implementation of a data entry system in supporting the effectiveness of internal control and improving the quality of financial reporting at PT Makmur Berkah Amanda Tbk. This study utilizes a descriptive qualitative approach with a case study method. Data were obtained through observation, interviews, and documentation in the form of Excel files containing the company's budget and financial realization data. The results of the study indicate that the spreadsheet-based data entry system is capable of managing financial data systematically through the stages of input, processing, verification, and reporting. This system is able to increase recording accuracy to approximately 95% and support the efficiency of budget management with a realization rate of 85%. Furthermore, the data entry system plays a role in strengthening internal control through the implementation of data validation, segregation of duties, and authorization mechanisms. However, the limitations of a system that is not yet fully integrated create the potential for inefficiency in managing large volumes of data. Therefore, the development of a more integrated system is required to continuously improve the quality of financial reporting.

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