PENGARUH DIGITALISASI AKUNTANSI MANAJEMEN DAN INOVASI PERUSAHAAN TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN PADA PT. SEMEN TONASA PANGKEP

Abstract

This research aims to analyze the effect of digitalization of management accounting and company innovation on company operational efficiency at PT Semen Tonasa Pangkep. Digitalization of management accounting is the implementation of technology in the accounting process, while company innovation is the effort to create new solutions that increase efficiency and competitiveness. Operational efficiency is measured through the management of costs, time, and the utilization of technology in the production and distribution processes. This research uses a quantitative method and a research sample of 94 employees of PT Semen Tonasa Pangkep, with data collection through questionnaires distributed to 120 employees of PT Semen Tonasa Pangkep. Of the 120 questionnaires distributed, 110 questionnaires were returned (91.67%), and after the validation process, 94 questionnaires (78.33%) were analyzed using regression techniques to test the research hypotheses. The research results show that the digitalization of management accounting and company innovation have a significant effect on company operational efficiency. This indicates that the implementation of technology in accounting and innovation efforts can increase operational efficiency at PT Semen Tonasa Pangkep.

Keywords: Digitalization of Management Accounting, Company Innovation, Operational Efficiency, PT Semen Tonasa Pangkep