Implementasi Pengendalian Dokumen untuk Mendukung Akuntansi Administrasi Konstruksi pada PT HKI – ACSET – NK – KSO
DOI:
https://doi.org/10.69714/cshp2762Keywords:
document control, accounting administration, construction project, archiving, internal controlAbstract
Document control plays a crucial role in supporting accounting administration for construction projects, as every financial transaction requires documentation that is complete, accurate, and accountable. The complexity of administrative activities in construction projects drives companies to implement structured document management systems, ensuring that financial information is presented accurately, is easily traceable, and supports decision-making processes. This study aims to analyze the implementation of document control at PT. HKI–ACSET–NK–KSO, examine its contribution to construction accounting administration, identify the challenges faced, and explain the company's efforts to enhance the effectiveness of its document control system. The study employs a qualitative approach using a descriptive method. Data were collected through field observations, semi-structured interviews with Finance Division staff, and a review of project administrative documents. Data analysis was conducted using the interactive model developed by Miles, Huberman, and Saldaña, involving the stages of data reduction, data display, and conclusion drawing and verification. The results indicate that the company has implemented document control systematically through processes involving the receipt, inspection, verification, recording, archiving, and distribution of documents in accordance with established procedures. This implementation contributes to improved transaction recording accuracy, streamlined payment verification, faster financial report preparation, and enhanced transparency and accountability in project administration. Challenges encountered include delays in document submission, incomplete administrative documentation, and suboptimal digitization of archives. Consequently, the company continues to strengthen coordination between work units, improve checks on document completeness, and develop digital archiving systems to enhance the effectiveness of accounting administration in construction projects.
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