Implementation of a Management Accounting Information System at CV. Damai Bogani

Florencia Pontoh; Victorina Tirayoh; Meily Kalalo

doi:10.55927/jfbd.v5i1.11

Authors

Florencia Pontoh Universitas Sam Ratulangi
Victorina Tirayoh Universitas Sam Ratulangi
Meily Kalalo Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/jfbd.v5i1.11

Keywords:

Management Accounting Information System, Operational Efficiency, Decision Making, Agribusiness

Abstract

CV. Damai Bogani is an agribusiness company that sells fruit seeds that still uses manual recording in managing transactions and operational information. This condition causes data to be inaccurate, prone to loss, and late reports, which hinders decision-making. This study aims to analyze the needs and potential of the implementation of Management Accounting Information System (SIAM) to improve operational efficiency. The method used is descriptive qualitative through interviews, observations, and documentation. The results of the study show that the company has not implemented SIAM so that the information has not been integrated and timely. The implementation of SIAM is considered important, but it is constrained by costs, human resource competencies, and the absence of SOPs that support computerized systems.

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