Analysis of Accounting Information Systems for Claim Payments in Motor Vehicle Insurance

Nasira Nasira(1*), Manawaty Sangkala(2), Samirah Dunakhir(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This research aims to determine the accounting information system for claim payments for motor vehicle insurance. The variable in this research is Accounting Information System. The population of this research is Standard Operating Procedures (SOP). The data collection techniques used were documentation and interviews. The data analysis technique used is qualitative descriptive analysis. Based on research results, the accounting information system at PT BRI Insurance Makassar branch is running very well by using a "care" system, making it easier to make decisions quickly and accurately. The accounting system used is an accounting system for fluctuating petty cash expenditures. Researchers found that at PT BRI Insurance there were errors and non-compliance with Standard Operating Procedures (SOP) regarding practice, apart from that there was no flowchart for settling claims. Therefore, researchers created a flowchart based on Standard Operating Procedures (SOP) and practices that actually occur in the company.

Keywords


Accounting Information Systems; Cash Disbursements & Standard Operating Procedures (SOP)

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References


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