Analysis of Oil Sales Accounting Information System at Pendem Petrol Station 54.651.18

Abstract

This study aims to find out the implementation of the sales accounting information system runs and whether the accounting information system is effective in the process of selling fuel oil at SPBU Pendem 54.651.18. The increasing volume of fuel sales transactions at gas stations requires an effective Accounting Information System (AIS) to ensure accurate transaction recording, reliable financial reporting, and strong internal control. High transaction volumes also increase operational risks, including recording errors, discrepancies between cash receipts and sales data, reporting delays, and potential fraud. Therefore, this study aims to analyze the implementation of the fuel sales Accounting Information System at SPBU Pendem 54.651.18, evaluate its effectiveness in supporting operational activities and internal control, and identify the challenges encountered during its implementation. This study employed a qualitative case study approach. Data were collected through in-depth interviews, direct observations, and documentation involving managers, accounting staff, finance personnel, shift supervisors, and fuel dispenser operators selected using purposive sampling. The data were analyzed through data reduction, data presentation, conclusion drawing, and triangulation. The results indicate that the Accounting Information System has supported fuel sales transactions and financial reporting by improving transaction accuracy and operational control. However, several challenges remain, including (adjust based on your actual findings, such as reconciliation delays, manual verification, limited system integration, or human error). These findings suggest that strengthening system integration, refining operational procedures, and enhancing internal controls are essential to improve the effectiveness of the Accounting Information System in fuel sales operations.