Abstract:
This research aims to implement the Intuit Quickbooks software as the new accounting process in PT. Trisan Pakar Baja for improving the timeliness and faithful representation aspects. Timeliness in PT. Trisan Pakar Baja refers to ability for the company to create the financial statement on-time which at the end of month. Faithful representation refers to how the company presents all the accounts in financial statement in correct amount. These problems happened due to conventional accounting process that adopted by the company and lack of experience of the Accounting & Finance Department in treating each type of transactions. This research is a qualitative research. The object of this study is accounting process of PT. Trisan Pakar Baja especially in general ledger and financial statement. The research methods used are interview, observation, documentation, tracing, vouching, and conversion. The research uses primary data. The results of this study show that a lot of side effects caused by timeliness and faithful representation issues that still not been solved yet by the company. The delayed in deciding to restock the inventory happened due to delayed financial statement generated from Accounting & Finance Department for two weeks after the end of month. Also, overstatement in recording the amount of credited vehicle happened in the company that resulting the depreciation charged higher and lowering the profit, To improve timeliness and faithful representation at PT. Trisan Pakar Baja, the researcher implemented Intuit Quickbooks as the new accounting process in recording and reporting.
