Penelitian ini bertujuan untuk menganalisis perbandingan akurasi dan keandalan laporan keuangan sebelum dan sesudah implementasi Accurate Online di PT. Indah Dewi, sebuah perusahaan jasa kontraktor alat berat di Kalimantan Utara. Masalah utama yang dihadapi perusahaan adalah kesalahan pencatatan dan keterlambatan dalam penyusunan laporan keuangan saat masih menggunakan sistem manual berbasis Microsoft Excel. Dengan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi untuk mengkaji persepsi dan pengalaman pengguna terhadap perubahan sistem akuntansi tersebut.
Hasil penelitian menunjukkan bahwa implementasi Accurate Online memberikan peningkatan signifikan terhadap efisiensi waktu, akurasi pencatatan transaksi, dan keandalan laporan keuangan. Proses pelaporan yang sebelumnya memakan waktu 12–14 hari kerja dapat diselesaikan dalam 3–5 hari setelah sistem baru diterapkan. Tingkat kesalahan pencatatan menurun drastis, dari 10–15% menjadi di bawah 3%. Selain itu, sistem menyediakan fitur jejak audit dan validasi otomatis yang mendukung transparansi dan akuntabilitas laporan keuangan. Dengan demikian, Accurate Online terbukti mampu meningkatkan kualitas laporan keuangan perusahaan, serta mengurangi agency cost melalui peningkatan transparansi dan pengendalian internal. Penelitian ini juga memperkaya literatur tentang efektivitas sistem informasi akuntansi dalam sektor jasa kontraktor.


Kata kunci: Accurate Online, Akurasi, Keandalan, Laporan Keuangan, Sistem Informasi Akuntansi, Agency theory

The purpose of this study is to compare the accuracy and dependability of financial statements before and after Accurate Online was implemented at PT Indah Dewi, a heavy equipment contractor and service firm in North Kalimantan. The biggest issue for the organization is recording inaccuracies and delays in creating financial reports while still employing a manual system based on Microsoft Excel. Data was obtained using a descriptive qualitative approach, which included interviews, observations, and documentation, to investigate users' perspectives and experiences With accounting system changes. The results revealed that using Accurate Online significantly improved time efficiency, transaction recording accuracy, and financial statement reliability. The reporting procedure, which formerly took 12-14 working days, may now be completed in 3-5 days after the new system is implemented. The recording error rate fell considerably, from 10-15% to less than 3%. In addition, the system has audit trails and automated validation functions to improve financial report transparency and accountability. Consequently, Accurate Online has demonstrated the ability to improve the accuracy of the company's financial statements while also lowering agency expenses through increased transparency and internal control. This study also contributes to the literature on the efficacy of accounting information systems in the contracting services sector. Keywords: Accurate Online, Accuracy, Reliability, Financial Statements, Accounting Information System, Agency theory