PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI KEUANGAN PADA PT KERETA API INDONESIA (PERSERO) DIVRE III PALEMBANG

Abstract

SIA SAP KAI Divre Palembang serves as the central focus of this study, which examines the implementation of the SAP-based Accounting Information System (AIS) and its influence on the quality of financial information at PT Kereta Api Indonesia (Persero) Divre III Palembang. The study is motivated by the fact that, although SAP has been used since 2010, several issues remain, including delays in data input, incomplete module integration, and limited employee competence, all of which may affect the quality of financial information. This research aims to describe how SAP is implemented, evaluate the resulting financial information quality, and assess the influence of AIS on that quality. The study employs a descriptive qualitative approach using interviews, observations, and documentation, validated through source, technique, and time triangulation. The findings indicate that SAP ERP has been consistently implemented and has improved the accuracy, relevance, timeliness, transparency, and reliability of financial reports. System integration across units accelerates the recording process and reduces errors, although technical constraints still occur and can be addressed through employee training and network improvements. Overall, AIS implementation has a positive and significant impact on the quality of financial information.