Improving Financial Reporting Efficiency Through Accounting Information System Design

Abstract

This study aims to analyze the weaknesses of the manual accounting recording and reporting system used by CV. XXX and to design a computerized Accounting Information System (AIS) tailored to the company’s needs. The research employed a descriptive qualitative approach with a case study design. Data were collected through interviews, observations, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. The findings reveal that the manual Excel-based system results in frequent input errors, weak internal control, delayed financial reporting, and inefficient archiving. The proposed AIS design incorporates automated transaction recording, role-based authorization controls, real-time financial reporting in compliance with accounting standards, and centralized digital storage. The theoretical implication highlights the essential role of AIS in improving the accuracy, reliability, and timeliness of financial information. Practically, this research contributes by providing an applicable AIS design model for small and medium-sized enterprises (SMEs) with limited resources. The novelty of this study lies in its emphasis on developing a system design that not only evaluates but also offers a comprehensive solution adapted to the operational context of SMEs in Indonesia.