ANALISIS PENERAPAN SOFTWARE AKUNTANSI ACCURATE ONLINE DENGAN PENDEKATAN MODEL HUMAN, ORGANIZATION, TECHNOLOGY FIT (HOT-FIT) (STUDI KASUS: PT GAMA WISATA)
Sugesti Yeni Prastiwi, Dr. Faiz Zamzami, SE., M.Acc., QIA., CMA., CAPM., CAPF., CRA., CACP
2026 | Tugas Akhir | D4 Akuntansi Sektor Publik
Teknologi informasi yang semakin berkembang mendorong perusahaan untuk menggunakan sistem informasi akuntansi berbasis komputer guna meningkatkan efisiensi dan akurasi pengelolaan keuangan. PT Gama Wisata, perusahaan yang bergerak di bidang tour dan travel melakukan migrasi sistem akuntansi ke Accurate Online sebagai upaya untuk meningkatkan efisiensi pengelolaan keuangan. Penelitian ini bertujuan untuk menganalisis sejauh mana penerapan Accurate Online sesuai dengan kebutuhan di PT Gama Wisata menggunakan Model Human, Organization, Technology-Fit (HOT-Fit). Penelitian ini menggunakan metode kualitatif dengan jenis penelitian studi kasus. Data diperoleh melalui observasi, wawancara, dan dokumentasi dari pihak-pihak terkait. Hasil penelitian menunjukkan bahwa aspek manusia (human) yang tercermin dalam indikator penggunaan sistem dan kepuasan pengguna telah terpenuhi. Aspek organisasi (organization) yang mencakup indikator dalam struktur dan lingkungan belum sepenuhnya optimal, terutama karena kebijakan atau SOP belum terdokumentasi secara formal. Aspek teknologi (technology) menunjukkan bahwa indikator dalam komponen kualitas sistem, informasi, dan layanan terpenuhi walaupun performa sistem sangat dipengaruhi oleh kestabilan jaringan internet. Manfaat bersih (net benefit) tercermin dari peningkatan efektivitas, efisiensi, dan pengurangan kesalahan, meskipun belum optimal dalam mendukung kualitas pengambilan keputusan. Selain itu, terdapat kesesuaian antara human, organization, dan technology, meskipun belum kuat karena masih dalam tahap awal implementasi. Pada dasarnya, Accurate Online sudah sesuai dengan kebutuhan PT Gama Wisata, namun masih memerlukan evaluasi dan pengembangan lebih lanjut agar penggunaan sistem dapat berjalan dengan optimal.
The rapid advancement of information technology has prompted companies to adopt computer-based accounting information systems to improve the efficiency and accuracy of financial management. PT Gama Wisata, a company operating in the tour and travel industry, migrated its accounting system to Accurate Online as part of an effort to enhance the efficiency of its financial management. This study aims to analyze the extent to which the implementation of Accurate Online aligns with the needs at PT Gama Wisata using the Human, Organization, Technology-Fit (HOT-Fit) Model. This study employs a qualitative method with a case study design. Data was collected through observation, interviews, and documentation from relevant parties. The results indicate that the human aspect reflected in system usage and user satisfaction indicators has been met. The organizational aspect encompassing indicators related to structure and environment remains suboptimal, primarily due to the lack of formal documentation of policies or standard operating procedures (SOP). The technology aspect indicates that indicators in the system quality, information, and service components are met, although system performance is significantly influenced by internet network stability. Net benefits are reflected in increased effectiveness, efficiency, and reduced errors, although they are not yet optimal in supporting decision-making quality. Additionally, there is alignment between the human, organizational, and technological aspects, though it is not yet strong as the system is still in the early stages of implementation. Essentially, Accurate Online already meets the needs of PT Gama Wisata, but further evaluation and development are required to ensure the system operates optimally.
Kata Kunci : Accurate Online, HOT-Fit, Sistem Informasi Akuntansi
