An Accounting Information System (ASS) is a systematically structured system consisting of procedures, documents, records, and tools used to record, process, store, and present required financial information. This study aims to analyze the accounting information system for WiFi billing costs implemented at PT Lintas Data Prima Dolopo. The accounting information system plays a crucial role in managing financial transaction data, particularly regarding customer billing and accounts receivable. In its implementation, PT Lintas Data Prima still uses a manual, spreadsheet-based system to record customer bills and payments. This creates several obstacles, such as delays in recording, data input errors, and an increase in bad debts. The research method used is a qualitative method, with data collection techniques through observation, documentation, and interviews. The results indicate that although the current system follows internal standard operating procedures, it is not fully effective in supporting efficient recording and billing. Therefore, it is necessary to develop an integrated application-based system to improve data accuracy, process speed, and control over customer receivables.

Keywords: Accounting Information System, Costs, WiFi Billing, Receivables, PT Lintas Data Prima