Routine checks on computer systems

Oct 13, 2025 by wbrum.org 33 views

Accounting Information System for Pertamina UPMS I Medan: A Study on Efficiency and Effectiveness

PT. Pertamina UPMS I Medan, a State-Owned Enterprise (BUMN) in Indonesia, plays a vital role in the oil and gas sector. In an effort to meet the need for speed and accuracy of information, the company has implemented a computerized system to manage receivable data. This system aims to improve the efficiency and effectiveness of the management of receivables that have a positive impact on company performance. In this study, we aim to analyze the difference between accounting information systems that are managed manually and through computerization, as well as the controls carried out on receivables at PT. Pertamina UPMS I Medan.

The primary purpose of this study is to analyze the difference between accounting information systems that are managed manually and through computerization. In addition, this research also wants to know the controls carried out on receivables at PT. Pertamina UPMS I Medan. The study aims to provide insights into the current state of the accounting information system at PT. Pertamina UPMS I Medan and identify areas for improvement.

To collect primary data, the author conducts direct interviews with PT. Pertamina UPMS I Medan. Through a deep question and answer session, the writer gets a valuable insight and helps in analyzing the system applied. In addition, secondary data is also collected from organizational structure, company history, operational activities, and information about the computerized system used by the company.

The results showed that the control of receivables at PT. Pertamina UPMS I Medan has been going well. However, there are several factors that cause problems in the process of entering data to the computer and reporting of receivable data. Some of these obstacles can result in delays in processing vital information for the company. The study found that the current accounting information system at PT. Pertamina UPMS I Medan has several limitations, including:

Manual data entry: The current system requires manual data entry, which can lead to errors and delays.
Batch system: The company uses a batch system, which can lead to delays in processing data.
Limited system checks: The company does not conduct regular system audits, which can lead to errors and inconsistencies in data.

Based on these findings, the authors provide some suggestions to improve the accounting information system, including:

Improving the quality of Human Resources (HR): Through routine training, employees are expected to better understand and master the computerized system that is applied, thereby reducing errors in data income.
Batch system replacement with real-time systems: By using a real-time system, the company can process data directly, which will speed up reporting and minimize the possibility of errors.
Routine checks on computer systems: Conducting regular system audits is very important to ensure that there is no damage to computer devices that can affect the delivery of information, as well as maintaining consistency and accuracy of data.

Receivable accounting information system applied at PT. Pertamina UPMS I Medan has great potential to improve the efficiency and effectiveness of accounts receivable management. However, some aspects still need to be improved to reduce the risks that may arise from data management errors. With the implementation of the suggestions given, the company can strengthen its accounting system and improve overall performance.

Through this research, it is expected that the management of PT. Pertamina UPMS I Medan can consider this recommendation for the development of better and more efficient accounting information systems in the future.

Based on the findings of this study, the following recommendations are made:

The company should implement a real-time system to improve the efficiency and effectiveness of data processing.
The company should conduct regular system audits to ensure the accuracy and consistency of data.
The company should provide routine training to employees to improve their understanding and mastery of the computerized system.

By implementing these recommendations, the company can improve its accounting information system and reduce the risks associated with data management errors.

This study has several limitations, including:

The study was conducted at a single company, which may limit the generalizability of the findings.
The study relied on primary and secondary data, which may be subject to biases and limitations.
The study did not consider the impact of external factors, such as economic and regulatory changes, on the accounting information system.

This study provides a foundation for future research on the accounting information system at PT. Pertamina UPMS I Medan. Future research could explore the following areas:

The impact of the accounting information system on the company's performance and competitiveness.
The role of human resources in the implementation and maintenance of the accounting information system.
The impact of external factors, such as economic and regulatory changes, on the accounting information system.

By exploring these areas, future research can provide a more comprehensive understanding of the accounting information system at PT. Pertamina UPMS I Medan and identify areas for improvement.
Q&A: Accounting Information System for Pertamina UPMS I Medan

In our previous article, we discussed the accounting information system at PT. Pertamina UPMS I Medan and identified areas for improvement. In this article, we will answer some of the frequently asked questions (FAQs) related to the accounting information system at PT. Pertamina UPMS I Medan.

A: The accounting information system at PT. Pertamina UPMS I Medan is a computerized system that manages receivable data. The system aims to improve the efficiency and effectiveness of the management of receivables that have a positive impact on company performance.

A: The current accounting information system at PT. Pertamina UPMS I Medan has several limitations, including:

Manual data entry, which can lead to errors and delays.
Batch system, which can lead to delays in processing data.
Limited system checks, which can lead to errors and inconsistencies in data.

A: Based on the findings of this study, the following suggestions are made:

Improving the quality of Human Resources (HR) through routine training.
Replacing the batch system with a real-time system.
Conducting regular system audits to ensure the accuracy and consistency of data.

A: The accounting information system at PT. Pertamina UPMS I Medan can be improved by:

Implementing a real-time system to improve the efficiency and effectiveness of data processing.
Conducting regular system audits to ensure the accuracy and consistency of data.
Providing routine training to employees to improve their understanding and mastery of the computerized system.

A: The benefits of improving the accounting information system at PT. Pertamina UPMS I Medan include:

Improved efficiency and effectiveness of data processing.
Reduced errors and inconsistencies in data.
Improved accuracy and consistency of data.
Improved overall performance of the company.

A: The challenges of improving the accounting information system at PT. Pertamina UPMS I Medan include:

Resistance to change from employees.
Limited resources and budget.
Complexity of the system.

A: The challenges of improving the accounting information system at PT. Pertamina UPMS I Medan can be overcome by:

Providing training and support to employees.
Allocating sufficient resources and budget.
Simplifying the system and making it more user-friendly.

The accounting information system at PT. Pertamina UPMS I Medan has great potential to improve the efficiency and effectiveness of accounts receivable management. However, some aspects still need to be improved to reduce the risks that may arise from data management errors. By implementing the suggestions given, the company can strengthen its accounting system and improve overall performance.