ANALISIS SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGKURAN KINERJA PADA PT PLN (PERSERO) UP3 MAKASSAR SELATAN

Abstract

Endang sulistiani. 105731109821. Title: Analysis of Management Accounting

Information Systems and Performance Measurement Systems at PT PLN

(Persero) UP3 South Makassar. Thesis, Accounting Department, Faculty of

Economics and Business, Muhammadiyah University of Makassar. Supervised by

Ismail Badollahi and Abd Salam.

This study aims to analyze the implementation of Management Accounting

Information System (MAIS) and the effectiveness of performance measurement

systems at PT PLN (Persero) UP3 Makassar Selatan. The research is motivated by

the importance of integrating accurate and real-time information systems to support

managerial decision-making and organizational performance evaluation. This study

uses a descriptive qualitative method with a case study approach. Data were

collected through interviews, observations, and documentation from employees

directly involved in the use of MAIS and performance measurement systems. The

results show that the implementation of the ERP-SAP-based MAIS at PT PLN

(Persero) UP3 Makassar Selatan has successfully supported managerial

processes, particularly in terms of reporting efficiency, information accuracy, and

cross-functional integration including finance, HR, and asset management. The

performance measurement system in place is also considered effective, utilizing

MAIS data for work achievement monitoring and evaluation, although some

technical challenges remain. This research is expected to provide insights for

improving information systems and performance measurement in state-owned

enterprises.