This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.