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All Journal IJEFSD Studi Akuntansi dan Bisnis Indonesia
Hussien Sabea Khamees
Technical Institute of Baqubah, Middle Technical University, Diyala, Iraq
Economics, Econometrics & Finance

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The Role of Artificial Intelligence in Reducing The Risks of Cloud Accounting Hussien Sabea Khamees
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5725

Abstract

This study aimed to examine the impact of artificial intelligence in reducing the risks of cloud accounting. The study addressed artificial intelligence in terms of its advantages, limitations, and objectives, as well as a comparison between human intelligence and artificial intelligence. It also explained cloud computing and its risks, and the extent to which artificial intelligence can be utilized to mitigate these risks. The most important risks that can be addressed using artificial intelligence include (human errors, financial manipulation, and cyber manipulation). The study found that artificial intelligence has an effect in reducing risks associated with cloud computing. The study recommended that companies should pay attention to artificial intelligence as an important tool for enhancing security levels in accounting.
The Role of Actuarial Accounting in Achieving Financial Sustainability Hussien Sabea Khamees
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.522

Abstract

Purpose: This study aims to examine actuarial accounting, the role of actuary accountants, and their contribution to enhancing corporate financial sustainability, particularly in companies with long-term financial obligations. Methodology: The study uses a conceptual and descriptive-analytical approach by reviewing relevant literature on actuarial accounting, risk assessment, and long-term financial planning in corporate finance. Results: The findings indicate that actuarial accounting plays an important role in strengthening corporate financial sustainability by supporting long-term financial planning and improving risk identification. Actuary accountants contribute significantly by utilizing statistical and historical data to predict future financial events and assess potential risks, thereby enhancing the accuracy of financial forecasting and planning. Conclusions: The study concludes that actuarial accounting is essential for improving companies’ long-term financial sustainability. The involvement of actuary accountants in financial decision-making processes helps organizations optimize resource allocation and strengthen strategic financial planning. Limitations: This study is limited to a conceptual analysis based on existing literature and does not include empirical data or case-based validation. Contribution: This study contributes to the literature by emphasizing the importance of actuarial accounting and actuary accountants in improving long-term financial sustainability and supporting more effective corporate decision-making processes.
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