T This internship report analyzes changes in the accounting information system and business processes of pt global infotech solution as a result of implementing sap grow, a cloud-based enterprise resource planning (erp) system. the analysis focuses on cross-divisional data integration, the strengthening of internal control, and compliance with psak 208 concerning accounting policies, changes in accounting estimates, and error corrections. this study employs a qualitative approach with a case study design, supported by direct observation, involvement in financial operational processes, and analysis of company documents and financial reports. the results indicate that prior to the implementation of sap grow, the company faced significant limitations in data integration due to the use of separate systems across divisions, leading to risks of data duplication, delays in transaction recording, and weak audit trails. the implementation of sap grow introduced fundamental changes through the integration of financial and operational modules, standardization of document workflows, and automation of project-based transaction recording. these changes positively affected the timeliness of financial reporting, improved data accuracy, and strengthened the internal control system in accordance with the coso framework. from an accounting perspective, sap grow supports consistency in the application of accounting policies, enhances the reliability of estimates based on historical and real-time data, and facilitates the identification and retrospective correction of prior-period errors as stipulated in psak 208. nevertheless, the effectiveness of the system remains dependent on human resource readiness, user discipline, and ongoing managerial oversight. overall, this report confirms that erp implementation functions not only as an automation tool but also as a strategic instrument for improving the quality of financial reporting, corporate governance, and compliance with accounting standards.