PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN EKSPOR STUDI KASUS PT LOKA FIBER INDONESIA

This study aims to analyze and design an Accounting Information System (AIS) for export sales at PT Loka Fiber Indonesia. The background of this research is based on the importance of an integrated accounting information system in supporting export activities, considering that export sales involve various documents and complex administrative procedures. PT Loka Fiber Indonesia, as a kapok fiber manufacturing company, still applies a recording system that is not fully integrated, which may lead to risks of recording errors, delays in reporting, and weak internal control. This research uses a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The analysis focuses on the system components consisting of input, process, and output within the existing export sales accounting information system. The results indicate that in the input stage there are weaknesses in document completeness and validation; in the process stage, the system is not fully supported by automation, increasing the risk of recording errors; and in the output stage, reports are not yet fully real-time and integrated.
Based on these findings, this study proposes a more structured design of an export sales accounting information system by considering specific export procedures, internal control mechanisms, and inter-departmental integration. The proposed system design is expected to improve recording accuracy, accelerate report preparation, strengthen internal control, and support managerial decision-making. Therefore, the proper implementation of an accounting information system becomes a strategic step in enhancing operational efficiency and the global competitiveness of PT Loka Fiber Indonesia.