The online ticketing system or e-ticketing is a way to document the sales process of customer travel activities without having to physically issue valuable documents or paper tickets. PT KAI tries to provide convenience in the form of train ticket purchase services through online payments used at Automated Teller Machine (ATM) outlets of banks that are members of ATM Bersama and ATMs of other banks spread throughout Indonesia. Since the Covid-19 pandemic, in 2020 it has also become a fairly significant form of renewal by PT.KAI, especially in the field of reducing the mobility of every community meeting following the government's recommendation not to leave the house if it is not necessary. This phenomenon encourages PT.KAI to make updates such as removing reservations, adding ticket cancellation and schedule change service features, ordering food at train restorations (RailFood), purchasing local train tickets, checking points earned for each consumer ticket purchase, payment via Qris and KAIPay, etc. [1-5].

Data and Information Management Theory in the Context of E-Ticketing 

Effective data and information management is key to the success of E-Ticketing systems in the transportation industry. Understanding these theories helps organizations better manage data, minimize risks, and maximize the benefits of E-Ticketing systems [1,6].

Implementation of Accounting Information Systems in Organizations

The implementation of Accounting Information Systems (AIS) in organizations is a critical process of integrating information technology with traditional accounting functions. It involves various stages that aim to optimize the collection, processing, storage, and reporting of financial information.

E-Ticketing in the Transportation Industry

E-Ticketing has become a standard in the modern transportation industry due to its significant benefits. It increases customer convenience by facilitating ticket booking from anywhere and anytime. In addition, E-Ticketing allows transportation companies to optimize their operational processes, reduce the cost of printing physical tickets, and improve the efficiency of travel data management [2,7,8].

Digital Business

Digital business has a broader scope than e-commerce. As e-business was first coined by IBM, who described it in1997 as e-business as the transformation of key business processes implemented with the support of internet technology.

Research Methodology

Types of Research: This research belongs to qualitative research with analysis descriptive method. Qualitative research is research that begins with assumptions and uses an interpretive framework that influences the study of research problems related to the meanings used by individuals or groups on a social problem [9].

Object of Research

The research object is PT Kereta Api Indonesia DAOP8 Surabaya, East Java. In a qualitative study, the object or member to be studied is determined by the researcher (purposive sampling). Purposive sampling is to carry out the selection of a person or place that is best and appropriate to help conducting the research [10-12].

Data Type

This research uses qualitative data in the form of descriptions obtained from information sources or informants in accordance with the criteria set by the researcher. The data presented will be given a specific explanation based on the problem to be studied.

Data Collection Methods

Data collection is obtained through observation, interviews, documentation conducted directly on the object of the research. The qualitative research process involves important stages; including asking questions, procedures, collecting specific data from participants, analyzing data inductively starting from specific themes to general themes, and interpreting data [13,14].

General Description

Profile of PT KAI DAOP 8: PT Kereta Api Indonesia (Persero) is one of the state-owned companies. PT KAI is engaged in railroad transportation which has developed rapidly with the use of information system-based applications. DAOP 8 is the operating area of the Surabaya region which includes several cities in East Java.

The Role of Information Systems in Improving the Utilization of KAI Access Mobile Application Services by PT KAI DAOP 8 Surabaya Train Users

The utilization of KAI Access Mobile Application services by PT KAI DAOP 8 Surabaya train users is supported by the important role played by Information Systems. Information Systems is a framework that facilitates the process of collecting, storing, processing, and disseminating relevant information in the organization. In this context, Information Systems have a crucial role in increasing the accessibility, availability, and ease of use of the KAI Access mobile application for train service users. As Mr. Endra said, "Overall, it is estimated that 60% - 80% of potential train customers have used the Access by KAI application in booking tickets in the last year, both long-distance and local trains in the DAOP 8 Surabaya area. one of the main factors is also due to the utilization of the application and also the practicality of printing tickets into e-tickets." 

Overall, the role of information systems in increasing the utilization of KAI Access Mobile Application services by PT KAI DAOP 8 Surabaya train users is very important. With the support of a strong and effective information system, PT KAI can expand service coverage, improve user experience, optimize operations, and remain relevant in today's digital era.

Implementation of e-ticketing in the context of digital business for PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya

One of the main strategies in the implementation of E-Ticketing is to ensure good integration between the E-Ticketing application or platform with existing systems in PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. It involves the development of technological infrastructure capable of handling high transaction volumes, providing real-time data, and ensuring the security of user information. "In the Access by KAI application, there is the latest information that appears every time you open the application, or even when making a payment. For example, during the Covid-19 pandemic, various requirements will appear when making payments. This is useful for prospective customers who will use train transportation whether they have met the requirements or not. Likewise with information on train travel disruptions due to natural disasters, or information about discounts provided by KAI." the result of an interview with Endra.

By implementing a good e-ticketing implementation strategy, PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya can improve its operational efficiency, expand its range of services, and provide a better experience to users in using train services.

Implications of E-Ticketing system updates at PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya

The questionnaire was also a step taken by PT KAI to better understand the desires, obstacles, complaints and expectations needed in relation to the kai application. In addition, to measure the effects more deeply, analysis from the user's point of view is crucial. One of the main impacts seen after the implementation of the e-ticketing system is the improved operational efficiency. Ticket sales and booking processes can be executed faster and more efficiently by using a digital platform, reducing long queues at counters and speeding up transaction times. Another positive impact is the reduction of administrative costs associated with physical ticket printing, ticket stock management, and ticket distribution and delivery processes. The use of digital tickets can reduce the cost of printing and mailing physical tickets, leading to significant efficiencies in administrative expenses. However, while identifying the positive impacts, it needs to be recognized that the adoption of a new E-Ticketing system also presents some challenges and negative impacts. One of them is the technical issues that may arise, such as system glitches, internet connection failures, or other problems that may disrupt the ticket purchasing process by users. Information security and user data protection are also crucial aspects that must be considered. With users' personal information stored in digital form, PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya must ensure a strong security system to protect such sensitive information from cyber security threats. Change management is an equally important aspect in dealing with the change from conventional ticketing to E-Ticketing system.

Overall, the implications of the new e-ticketing system at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya include improved efficiency, reduced administrative costs, and improved customer service. However, challenges such as technical issues, data security, and change management also need to be addressed effectively to ensure the success of the new system implementation.

The implementation of the E-Ticketing system through the use of the KAI Access application at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya has brought significant transformation in the transportation industry, especially train services. The use of the KAI Access application allows users to purchase tickets easily, quickly, and efficiently through a digital platform. In addition, this application provides easy access to information on travel schedules, ticket availability, and other services, allowing users to plan their trips better.

In this context, the implementation of an E-Ticketing system not only affects the way users conduct transactions, but also changes travel behavior patterns. The integration of E-Ticketing brings benefits in the form of increased operational efficiency, reduced administrative costs, as well as giving users greater control over their trip planning and modification.

In addition to the obvious benefits, the implementation of an E-Ticketing system also brings a number of challenges. Users may have difficulty in adapting to the new technology or encounter technical issues during the use of the application. Companies also need to pay attention to the security of users' personal data and cyber security risks that can occur in a digital environment.

The importance of improving customer service through the integration of the E-Ticketing system requires constant evaluation and readiness of the company in the face of change. The impact analysis of the E-Ticketing system implementation also illustrates that the improvement of rail user experience occurs along with the integration of this new technology. However, the company 
must always prioritize good change management and provide the necessary support to users to ensure that this change provides optimal benefits.

In conclusion, the implementation of the E-Ticketing system through the KAI Access application at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya brings a significant impact in the way users purchase tickets and plan their trips. While providing great benefits in operational efficiency and user convenience, the company is also faced with challenges that require extra attention in ensuring data security, user adjustment to new technology, as well as continuous evaluation of the impact of these changes on user experience.

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