ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN BERDASARKAN SISTEM ACTS PADA PT TRI SAMUDRA AMBON (ANALYSIS OF THE REVENUE CYCLE ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON THE ACTS SYSTEM AT PT TRI SAMUDRA AMBON)

Abstrak

 This research evaluates the implementation of the Accounting ACTS (Accounting Control and Tracking System), an ERP-based Accounting Information System (AIS), at PT Tri Samudra Ambon, a prominent FMCG distributor in Maluku. The study aims to analyze how the system mitigates operational risks, specifically within the revenue cycle, such as bad debts and data inaccuracies. Using a qualitative descriptive method through observation and interviews, the researchers mapped the system’s logic using Data Flow Diagrams (DFD). The analysis reveals that ACTS effectively strengthens internal control by integrating real-time data and employing automated preventive measures, such as the “lock” feature for customers exceeding credit limit. However, a significant geographical challenge was identified: the system’s heavy reliance on the internet connectivity. In the context of Eastern Indonesia, fluctuating network stability in remote areas hinders seamless data synchronization between field sales and the central server. The study concludes that while ACTS provides robust financial tracking and fraud prevention, its reliability could be enhanced by developing offline data-entry capabilities. These findings offer practical insights for distributors in developing regions on balancing advanced ERP adoption with local infrastructural constraints.