Evaluation of The Application of Information Technology and User Expertise in The Preparation of Financial Reports at PT. Pertamina Trans Kontiental Belawan Branch

Abstract

Information technology has long been used to make accounting easier for businesses and organizations.Accounting's use of information technology improves effectiveness, produces more accurate financial reports, saves time and money, and increases efficiency.Individually and collectively, human resources also play a significant role.When it comes to running a successful business, effective employee management is especially important for those who are in charge of the company's financial reporting.To effectively manage a company's finances, finance managers need to be aware of how to utilize emerging information technologies.In 2019, this study was conducted at PT.Pertamina Trans Kontinental Belawan Branch to determine how user expertise and information technology can be used to prepare financial reports.and analyze all of the data.This study uses both primary and secondary data.PT's chief financial officer was interviewed.Primary data are provided by the Pertamina Trans Kontinental Belawan Branch, while secondary data are provided by direct business observations.The findings of the research show that user expertise in the preparation of computerized financial reports is considered satisfactory and that the use of information technology in the preparation of financial reports is beneficial by comparing the data collected during the research with the actual conditions at the research location.