Efisiensi dan Akurasi Pelaporan Keuangan TJSL Digital terhadap Literasi Keuangan Pemangku Kepentingan PT Bukit Asam Tbk

Abstract

Research on accounting information system digitalization typically stops at internal efficiency and accuracy, rarely extending to the question of whether improved internal reporting quality translates into better comprehension by external parties. This gap is evident in Corporate Social and Environmental Responsibility (TJSL) reporting by Indonesian state-owned enterprises (SOEs) in the mining sector, where local communities and regional governments are the primary stakeholders who need to understand these reports. Employing a qualitative case study approach, this study analyzes the effectiveness of document digitalization through the Program Accounting Information System (SIAP) TJSL on financial reporting efficiency and accuracy, and examines its implications for stakeholder financial literacy at PT Bukit Asam Tbk. Data were collected through in-depth interviews with five informants at the Sustainability Accounting and Finance Division, three months of direct observation, and analysis of internal documents at PT Bukit Asam Tbk for 2024-2025. Findings show reporting time decreased from 7-14 to 2-3 working days and accuracy improved from 75-80 to 92-96 percent. A critical finding reveals that automatic format validation cannot detect nominal value errors that are technically correct in format but wrong in value, leaving a 4-8 percent error rate. Grounded in stakeholder theory, this improvement contributes to stakeholder financial literacy through three mechanisms, though the external data accessibility mechanism remains limited because SIAP TJSL data does not yet fully meet Global Reporting Initiative (GRI) standards. This study contributes a novel conceptual distinction between technical and substantive reporting accuracy and provides the first empirical account of how a digital TJSL reporting system in an Indonesian mining SOE shapes external stakeholder financial literacy