Fuka's Transformation as a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading

Prisma Wardana; Driana Leniwati

doi:10.33395/owner.v10i4.3711

Authors

Prisma Wardana
✉ Corresponding author: prizmarw@gmail.com Magister Accounting, University of Muhammadiyah Malang
Driana Leniwati Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.33395/owner.v10i4.3711

Keywords:

Accounting Information System, Claim Cost, Deductible, Commercial Gesture, FUKA, Risk Management, State-Owned Port Enterprise

Abstract

The goal of this study is motivated by the very high complexity of claim cost management, especially in state-owned port and stevedoring companies that have not been fully supported into an information system integrated accounting. New digital tools for the claim management process, like e-claim systems, resulted in a semi-digital but fragmented claim management process: part of all costs (especially co-payments and commercial gestures not borne by insurance) cannot be covered. Research this time purposed to investigate FUKA transformation role in business at claim costs accounting information system to keep transparency, accurate and effective cost. The study uses a qualitative descriptive design using interview, observation and documentation data sharing procedures and interactive data analysis model. These findings show that the system limitations in data integration and cost classification/efficiency processes persist which lead to low transparency levels and more cost risk. By performing end-to-end integration between claim and financial systems, deep classification costs, and the ability to provide structured historical claim data for analytics purposes results in a transformation of FUKA as a strategic solution. Hence, FUKA does not only act as a documentation system but also as the nerve center regarding risk management control and decision making for claim cost management.

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