Analysis of the Effectiveness of Implementing Accounting Information Systems at PT. Diamond Hevea Industry


  • Alfika Pratiwi Faculty of Economy and Business, Universitas Potensi Utama, Medan, Indonesia
  • Siti Aisyah Faculty of Economy and Business, Universitas Potensi Utama, Medan, Indonesia


Accounting Information Systems, Qualitative Research Methods, Implementation Effectiveness, PT. Diamond Hevea Industry


This research aims to analyze the effectiveness of implementing accounting information systems at PT. Diamond Hevea Industry. The research uses qualitative research methods, where this research aims to obtain data that contains. In this research, data collection techniques used observation, interviews and documentation. In this research, the analysis technique used is map analysis, coding map and matrix framework. Based on the results of the analysis of the problem formulation, namely how effective the implementation of the accounting information system at PT. Intan Hevea Industry, then also what obstacles occur in implementing the effectiveness of the accounting information system and finally what efforts are made in implementing the accounting implementation system at PT. Diamond Hevea Industry.


Download data is not yet available.


Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196.

Batzner, S., Musaelian, A., Sun, L., Geiger, M., Mailoa, J. P., Kornbluth, M., ... & Kozinsky, B. (2022). E (3)-equivariant graph neural networks for data-efficient and accurate interatomic potentials. Nature communications, 13(1), 2453.

Betah, J., Elim, I., & Mawikere, L. (2021). Analisis Penerapan Sistem Informasi Akuntansi Penjualan Pada PT. Melodi Asri Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1), 282-288.

Diana, A., & Setiawati, L. (2011). Sistem Informasi Akuntansi, Yogyakarta: CV Andi Offset.

Elsharif, T. A. (2019). The elements of accounting information systems and the impact of their use on the relevance of financial information in Wahda Bank—Benghazi, Libya. Open Journal of Business and Management, 7(3), 1429-1450.

Gill, S. S., Tuli, S., Xu, M., Singh, I., Singh, K. V., Lindsay, D., ... & Garraghan, P. (2019). Transformative effects of IoT, Blockchain and Artificial Intelligence on cloud computing: Evolution, vision, trends and open challenges. Internet of Things, 8, 100118.

Hall, J. A. (2011). Accounting information systems. South-Western Cengage Learning.

Hosain, M. S. (2019). The impact of accounting information system on organizational performance: evidence from Bangladeshi small & medium enterprises. Journal of Asian Business Strategy, 9(2), 133.

Kartarina, K., Irfan, P., & Satria, C. (2019). Sistem informasi pemasaran produk desa berbasis web. ILKOM Jurnal Ilmiah, 11(3), 214-221.

Kumorotomo, W. (2005). State Administration Ethics. Jakarta: King Grafindo Persada.

Liu, M., Wu, K., & Xu, J. J. (2019). How will blockchain technology impact auditing and accounting: Permissionless versus permissioned blockchain. Current Issues in auditing, 13(2), A19-A29.

Maryadi, M., Apriliasari, V., & Yustiani, S. (2022). DEVELOPMENT OF SHARIA ACCOUNTING SYSTEM IN THE AGRICULTURAL SECTOR (SITASI) WITH PILOT CONVERSION METHOD. International Journal of Contemporary Accounting, 4(2), 133-150.

Nechaev, A. S., Zakharov, S. V., Barykina, Y. N., Vel'm, M. V., & Kuznetsova, O. N. (2022). Forming methodologies to improving the efficiency of innovative companies based on leasing tools. Journal of Sustainable Finance & Investment, 12(2), 536-553.


Rahmawati, M., & Suryadi, E. (2019). Guru sebagai fasilitator dan efektivitas belajar siswa. Jurnal Pendidikan Manajemen Perkantoran, 4(1), 49-54.

Ratih, R. M., Mulyatini, N., & Suhendi, R. M. (2020). PENGARUH SHIFT KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI (STUDI KASUS PADA PT. BKS (BERKAT KARUNIA SURYA) DI KOTA BANJAR. Business Management and Entrepreneurship Journal, 2(1), 28-37.

Setyowati, W., Widayanti, R., & Supriyanti, D. (2021). Implementation of e-business information system in indonesia: Prospects and challenges. International Journal of Cyber and IT Service Management, 1(2), 180-188.

Sihotang, I. M., & Hariani, P. P. (2021). Implementation of Lesson Study Based Accounting Learning with Student Facilitator and Explaining Learning Model. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol, 4(1), 153-159.

Sunaria, I., Rosyadi, I., & Kusumawardhani, H. H. (2020). Sistem Informasi Wisata Religi Islam Kabupaten Pekalongan Berbasis Android. Jurnal Surya Informatika: Membangun Informasi Dan Profesionalisme, 9(1), 11-21.

Susanto, A. (2015). What factors influence the quality of accounting information. International Journal of Applied Business and Economic Research, 13(6), 3995-4014.

Tavana, M., Hajipour, V., & Oveisi, S. (2020). IoT-based enterprise resource planning: Challenges, open issues, applications, architecture, and future research directions. Internet of Things, 11, 100262.

Tuerah, S. (2013). Evaluasi efektivitas sistem informasi akuntansi pembelian dan pengeluaran kas pada UD. Roda Mas Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 225-232.

Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2022). Accounting information systems: controls and processes. John Wiley & Sons.

Wei, X. (2021). 3D landscape art design and network space reconstruction based on complex embedded system. Microprocessors and Microsystems, 80, 103539.




How to Cite

Pratiwi, A., & Aisyah, S. (2023). Analysis of the Effectiveness of Implementing Accounting Information Systems at PT. Diamond Hevea Industry. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 719–728. Retrieved from