EVALUATION OF TECHNICAL REQUIREMENT FOR ACCOUNTING INFORMATION SYSTEM TO IMPLEMENT GROUP WIDE ACTIVITY BASED COSTING

• Main Author: Setiawati, Siska
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/35603
• Institution: Institut Teknologi Bandung

XYZ Group is a transportation company and has several business segments. The business segments of XYZ Group are bus transportation (charter bus, employee shuttle bus, and AKAP), dealer, logistic, car rental, and taxi. The business of XYZ Group is spread in Indonesia which concentrated in Java Island. XYZ Group needs a perfect information technology to support their business. The management is build information system from internal IT team. Information technology implementation is an investment that will contribute to decrease the company’s cost and increase the quality of decision making from reports produce by the systems. The problem of current system is low quality of reporting data including financial statement and management report. The current information system does not yet fully integrate, the several business functions still using separate system. This situation creates some problem in the preparation of financial statement. The data from the system is not valid, complete, and there is redundancy of data. In addition, there are many incorrect cost allocations between subsidiaries. The incorrect cost allocations also mislead management reporting for decision making and also for business controlling purposes. This problem can be solved if the current system can applied activity based costing. In this final project, author will evaluate some alternatives to solve the problem. The alternatives will be consist of maintain the current system or implement new information system from the third party (SAP or Oracle). This final project will review comprehensively based on the concept of accounting information system and management accounting for both alternatives.