EFFECTIVENESS OF DIGITALIZING ACCOUNTING INFORMATION SYSTEMS IN PT KAI DAOP ASSET MANAGEMENT

Abstract

Digitalization of accounting information systems has been the most significant aspect in improving the effectiveness and efficiency of asset management in numerous sectors, including the transportation sector. PT KAI DAOP 5 Purwokerto, as part of the inseparable components of train operation within the region, has implemented a digital-based accounting information system to improve the asset management of the company. The objective of this research was to analyze the effectiveness of the system implementation in facilitating more organized and precise asset management. The research approach utilized was primary experience via the magang program, observational field study, involvement in the daily work process, and interview with managers and employees involved. The research found that computerization of accounting systems has enhanced precision of asset records, sped up the reporting process, and enabled real-time asset monitoring. Moreover, the implementation of this system also enabled the optimization of asset utilization, improved transparency in financial recording, and improved decision-making based on data. PT KAI DAOP 5 Purwokerto was able to manage assets more structurally and sustainably, improve operating efficiency, and improve the company's competitiveness in the transportation business through this system.