Comparative Analysis Of Financial Reporting Records In Sql And Manual Systems (Case Study At Pt Pratiwi Asia Sejati For The Period 2022–2025)

Abstract

This study aims to describe the accounting recording processes conducted manually and using a SQL-based system, as well as to compare the effectiveness of these two systems in supporting the preparation of the company’s financial statements. The research method employed in this study is a qualitative approach with a descriptive comparative method. Data collection techniques included interviews, observations, and documentation involving parties directly engaged in the accounting recording process at PT Pratiwi Asia Sejati. The results of the study indicate that the manual recording system has limitations in terms of efficiency, data accuracy, and ease of transaction tracing. The step-by-step nature of manual recording, which heavily relies on individual accuracy, increases the risk of input errors and delays in financial reporting. In contrast, the SQL-based recording system is capable of integrating data within a centralized database, thereby accelerating the recording process, improving the accuracy of information, facilitating transaction tracking, and strengthening the company’s internal control. The SQL-based accounting recording system is found to be more effective and efficient than the manual system in supporting the preparation of financial statements at PT Pratiwi Asia Sejati. The implementation of a SQL-based system contributes positively to the quality of financial information management and supports more precise managerial decision-making.