Abstract: “The main function of the accounting system is to encourage optimal as possible so that the system can generate a variety of structured accounting information that is timely, relevant, and trustworthy. The elements contained in an accounting system are related to each other, so do the data processing from the initial transaction to reporting that can be used as accounting information. The accounting system for the contractor depends on the condition of each contractor and characteristics of projects handled. The accounting system and its relation with Earned Value Management (EVM) started from the project planning phase to the control of the project implementation. The accounting system used to process all transactions that occur both inside and outside the project. Project accounting system is part of a project control. The accounting system is used primarily to obtain data ACWP and BCWP used for the calculation of the performance with the concept of earned value. While Managerial Acco”

Keywords: Accounting System, Earned Value Management, Management Accounting Framework, Construction Project