Meminimalkan Risiko Ketidaksesuaian Catatan Piutang dan Utang Usaha Antarsistem Perangkat Lunak Akuntansi: Studi Kasus Pertamina New and Renewable Energy

Muhammad Ariel Satyagraha, Arizona Mustikarini, S.E., M.Bus(Acc)., Ph.D., Ak., CA., CACP., QRGP.,

2026 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menganalisis risiko ketidaksesuaian dalam pencatatan piutang (Accounts Receivable/AR) dan utang (Accounts Payable/AP) dalam konteks penggunaan multi tool accounting system di Pertamina New and Renewable Energy (PNRE). Penelitian ini dilakukan karena ketergantungan divisi Financial Accounting and Reporting (FAR) PNRE pada beberapa alat akuntansi, yaitu SAP, Microsoft Excel, dan Anaplan, dapat menimbulkan potensi risiko terkait ketidakkonsistenan data dan salah saji keuangan. Dengan menggunakan pendekatan studi kasus tunggal kualitatif, penelitian ini didasarkan pada observasi langsung yang dilakukan selama lima bulan masa magang di PNRE. Data dikumpulkan melalui analisis dokumen, observasi sistem, dan keterlibatan dalam proses akuntansi rutin. Hasil penelitian menunjukkan bahwa ketidaksesuaian sering kali muncul akibat adanya duplikasi catatan transaksi yang belum ditagihkan (unbilled transaction) dan kesalahan klasifikasi pos laporan keuangan, yang didorong oleh proses transfer data secara manual, ketidakkonsistenan master data, serta tekanan operasional yang lebih mengutamakan efisiensi daripada akurasi. Selain itu, ditemukan potensi kelemahan dalam sistem pengendalian internal, khususnya yang berkaitan dengan COSO Internal Control Framework dan Internal Control over Financial Reporting (ICoFR). Penelitian ini memberikan kontribusi dengan menyediakan wawasan praktis mengenai risiko yang terkait dengan penggunaan multi tool accounting system dalam konteks perusahaan milik negara serta menawarkan rekomendasi, termasuk penguatan tata kelola master data, peningkatan integrasi sistem, dan perbaikan prosedur pengendalian internal untuk memitigasi ketidaksesuaian dan meningkatkan keandalan pelaporan keuangan.

This study aims to analyze the risks of discrepancies in accounts receivable (AR) and accounts payable (AP) records in the context of Pertamina New and Renewable Energy (PNRE) multi tool accounting system. The study is done since the Financial Accounting and Reporting (FAR) division of PNRE reliance on multiple accounting tools, namely SAP, Microsoft Excel, and Anaplan, may lead to potential risks related to data inconsistencies and financial misstatements. Utilizing a qualitative single-case study approach, this study is based on direct observations conducted during a five-month internship at PNRE. Data were collected through document analysis, system observation, and involvement in routine accounting processes. The findings show that discrepancies often arise from duplicate unbilled transaction records and misclassification of financial statement items, driven by manual data transfer processes, inconsistencies in master data, and operational pressures that prioritize efficiency over accuracy. Furthermore, potential weaknesses in internal control system are identified, particularly those related to COSO Internal Control Framework and Internal Control over Financial Reporting (ICoFR). This study contributes by providing practical insights into risks associated with multi tool accounting systems in a state-owned enterprise context and offer recommendations, including strengthening master data governance, enhancing system integration, and improving internal control procedures to mitigate discrepancies and improve financial reporting reliability.

Kata Kunci : discrepancies, accounts receivable, accounts payable, multi-tool accounting system, internal control, ERP, state-owned enterprise