Analisis Peranan Sistem Informasi Akuntansi Manajemen dan Sistem Pengendalian Manajemen Dalam Meningkatkan Kinerja Perusahaan pada PT. Askrindo Cabang Surabay. (Analysis of The Role of Accounting Information Systems Management and Internal Management Control Systems Improving Company Performance at PT. Askrindo Surabaya Branch).

Oktavianty, Mufidah Sahla (2024) Analisis Peranan Sistem Informasi Akuntansi Manajemen dan Sistem Pengendalian Manajemen Dalam Meningkatkan Kinerja Perusahaan pada PT. Askrindo Cabang Surabay. (Analysis of The Role of Accounting Information Systems Management and Internal Management Control Systems Improving Company Performance at PT. Askrindo Surabaya Branch). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

In today’s hisnis competition, businesses must be able to create flexible and innovative business conditions, and businesses must consider external factors of the company that are increasingly difficult to predict. Improving SIAM efficiency can help companies manage their resources more efficiently, such as reducing production costs and increasing productivity. Improving SIAM and SPM can help companies control risks and prevent fraud. Among the roles of SIAM above, researchers use the decision-making stage, managers or company leaders need to carefully consider various options for action and choose the best option to achieve predetermined goals. The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java. The research time and data collection were carried out starting from October 2023 until completion. The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR. To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.

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