ANALYSIS OF THE USE AND CONTROL OF ACCOUNTING INFORMATION SYSTEMS AT THE INDONESIAN MINISTRY OF YOUTH AND SPORTS

Abstract Accounting Information Systems (AIS) have played a crucial role in financial management and accounting within various organizations, including both public and private entities. The implementation of AIS has yielded positive effects in enhancing the efficiency and reliability of financial information. However, a lack of understanding and awareness regarding the significance of AIS, coupled with insufficient support from management, as well as limited efforts in socialization and training, has resulted in the underutilization of AIS. This research aims to analyze the usage and control of accounting information systems at the Ministry of Youth and Sports. The research method employed is qualitative with a phenomenological approach, allowing for an in-depth exploration of individuals' experiences and perceptions regarding AIS implementation at Kemenpora. The research findings indicate that the implementation of AIS has indeed had a positive impact on improving financial information efficiency and reliability. However, the underutilization of AIS at Kemenpora, primarily stemming from a lack of understanding and awareness of its importance, has hindered optimal performance.