ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM MENGOPTIMALKAN PENGENDALIAN BIAYA OPERASIONAL PADA PT. ASAFA GLOBAL WISATA

Fika Kusuma Nur. 2024. Analysis of the Use of Accounting Information Systems in Optimizing Operational Cost Control at PT Asafa Global Wisata Makassar, supervised by Indrawan Azis and Dara Ayu Nianty.
This study aims to (1) Understand the use of accounting information systems for operational cost control, (2) To understand the operational cost control carried out at PT Asafa Global Wisata Makassar.
The type of data used by the author is primary data in the form of interview results andsecondary data obtained from company files in the form of profit and loss reports for 2019- 2023. The data is then analyzed with a qualitative approach.
The results of the study show that the integration of the accounting information systemhas helped improve efficiency, accuracy, and transparency in tracking operational costs at PT Asafa Global Wisata. So far, it has been implemented as best as possible. The importance of using an accounting
information system as a strategic tool to manage operational costs more efficiently. The practical implications of this study emphasize the need for companies to adopt and utilize accounting information systems optimally to improve their operational cost control and, ultimately, achieve the desired financial goals.