Implementation of the accounting information system at Bhakti Husada Indonesia University

Authors

  • Rini Adriani Auliana Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, Indonesia Author
  • Nina Nurdianingsih Fakultas Ekonomi, Universitas Terbuka, Tangerang Selatan, Indonesia Author

DOI:

https://doi.org/10.60036/wdksvm79

Keywords:

Accounting, Financial Management, Bhakti Husada University

Abstract

This study aims to analyze the implementation of the Accounting Information System at Bhakti Husada Indonesia University. The researcher used a qualitative research method, employing interviews and document analysis in the finance unit of Bhakti Husada Indonesia University. The information sources used as research subjects included financial staff and accountants, system managers, heads of related units, heads of foundations, and rectors. The novelty of this study lies in the structured interviews conducted with many important parties at Bhakti Husada Indonesia University, from the lowest to the highest levels. The results of the study indicate that the implementation of the Accounting Information System has been running and has made a real contribution to improving the speed of financial administration processes and the accuracy of systematic financial data processing. The results of the study indicate that leaders play a very important role in implementing financial management policies, including planning, implementation, and evaluation. This research provides a theoretical contribution to the scientific study of accounting information systems. The results of this study also provide implications regarding the importance of AIS in improving the efficiency of financial administration. Time constraints led the researcher to use only interviews for data collection, not observations, so the information obtained was limited to interview results with informants.

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Published

2026-05-19

How to Cite

Auliana, R. A., & Nurdianingsih, N. (2026). Implementation of the accounting information system at Bhakti Husada Indonesia University. Social Sciences Insights Journal, 4(1), 24-33. https://doi.org/10.60036/wdksvm79