T This internship report aims to analyze the preparation process of a direct-method cash flow statement and to evaluate the use of information technology in financial reporting at pt agi, a property company in indonesia. the study focuses on the stages of cash flow statement preparation, practical constraints encountered, and the company’s efforts to optimize the enterprise resource planning (erp) dynamics system. a qualitative descriptive case study approach is applied based on direct observation, documentation of work processes, and the author’s involvement in the operational activities of the finance and accounting division during the internship period. the findings indicate that the cash flow statement preparation at pt agi has not been fully automated and still relies on manual data processing. the process includes the preparation and processing of accounts payable vouchers, input of cash flow codes, recording of cash receipts and disbursements by the treasury team, and processing of general ledger data for reconciliation purposes. the main challenges identified include human error in cash flow code input, system limitations in identifying transactions containing tax components, and adaptation difficulties faced by newly assigned personnel. nevertheless, the company has demonstrated a commitment to improving the efficiency and reliability of cash flow reporting through ongoing erp module development and collaboration between the accounting and information technology teams.