The purpose of the research is to find out whether the role of accurate-based digital accounting is useful, appropriate and in accordance with what is needed by PT Kurnia Eka Nusa in presenting its financial statements. In the form of qualitative research with observation, interview and documentation methods. The results obtained that accurate-based digital accounting at PT Kurnia Eka Nusa in terms of the role of accurate, the differences before and after using accurate-based digital accounting and the advantages and disadvantages of using accurate in presenting financial statements PT Kurnia Eka Nusa stated that accurate helps present financial statements but accurate is not the best software for now.

An accounting information system is a collection of resources such as people and equipment that have  been  set  up  to  manage  and  transform  data  into  information.  Accounting  information systems are very important for all companies, both service companies, trading and manufacturing companies. Because besides being useful as a recording of the company's financial statements, it can  also  find  out  what  the  company's  development  is like every year.  This study aims to determine the role and usefulness of the Accounting Information System used in managing financial data so that it is more effective at PT Kurnia Eka Nusa. In a company, the income and expenditure cycle is important. For economic growth, it can be seen from the two cycles. PT Kurnia Eka Nusa is a trading company engaged in industry and. Data collection methods used literature review and library research. The data source used is by conducting interviews with company owners, from an overview of the company, documents used by the company such as sales documents, travel documents, invoices in the company, organizational structure to job desks for each division and guidelines for company procedures regarding income and expenses. accounting information system. This case study shows that sales operations still have some deficiencies and companies can develop an accurate desktop system developed into an accurate online one to maximize system performance.