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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Auditing and Business JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi, Bisnis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Prosiding Seminar Nasional Manajemen dan Ekonomi "JAMASTIKA" Jurnal Mahasiswa Teknik Informatika Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Indonesian Economic Review Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Seminar Nasional Teknologi dan Multidisiplin Ilmu Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Kustiwi, Irda Agustin
Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Organizational Sustainability in the Era of Internal Auditing and Digital Accounting Information Systems Kustiwi, Irda Agustin
Indonesian Economic Review Vol. 5 No. 2 (2025): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i2.77

Abstract

This research aims to examine the role of internal audit and digital-based accounting information systems in supporting organizational sustainability. The research approach uses a qualitative method with a literature study design. The research population includes international scientific articles that discuss internal auditing, digital accounting information systems, and sustainability, with a sample of Scopus Q1, Q2, Q3, and Q4 indexed articles and journals as well as reputable international journals. The data collection technique was carried out through a search of the Scopus and Google Scholar databases with publication inclusion criteria for the 2020–2025 period. The data analysis method uses thematic analysis and narrative synthesis to identify the relationship patterns, strategic roles, and contribution mechanisms of internal audit and digital accounting information systems to sustainability. The results of the study show that internal audits play a role in strengthening governance, risk management, and sustainable internal control, while digital accounting information systems improve the transparency, accuracy, and timeliness of financial information. The integration of the two strengthens data-driven decision-making and supports the achievement of economic, social, and environmental sustainability. The implications of this research provide a conceptual contribution to the development of a sustainability framework based on internal audit and accounting digitization and become a practical reference for organizations in designing sustainability-oriented control and reporting systems.
Co-Authors - Hwihanus Achmad Bagas Djuan R Achmad Bagas Djuan Rajendra Adelia Febriana Adiati Trihastuti Aginsha Caurel Natasya Allesia Putri Wijaya Sutikno Allysia Safira Putri Palevy Angelina Wijaya Tan Angelique Michella Neto Anggun Pratiwi Anindya Frysa Irsyadi Anisa Lilatul Nikmah Audyta Prasetyani Putri Avita Anggraeni Avita Anggraeni Aya Soraya Badzlina Chaerani Putri Bella Monica Sari Binti Yuliatin Cholis Hidayati Cholis Hidayati, Cholis Della Erdiana Desfi Dwi Sulistyana Desinta Leba Dhea Rizky Istiqomah Dita Gery Yulianto Evy Yance Fannya Mutiara Sari Febrianti Novita Febrianti Novita Fernianda Wahyu Ramadanthy Fiqri Najmuddien Gabriella Afe Glorya Gabrielle Michaela Krisvi Gusti Chania Raafi Iradati Hanum Cheffi Ambarwati Henitha Nadia Kristy Layla Hanisa Maharani, Dorifahtu Afirstantian Maulana, Ammar Rafi Mei Liana Rofilia Sari Meiyola Krisma Agatha Melinda Magdarina Mufidah Sahla Oktavianty Mukhamad Sholikudin Mukti, Chandra Fitriyani Crisna Nadia Dwi Pratiwi Nadia Fransiska Dewi Nadia Novita Alifiah Putri Nadya Andreyanto Nathalie Elshaday Betrix Ambouw Nia Nur Yanti Agustin Nur Rohmatul Fitriya Nur Wahyu Satriwibowo Nurfadilah Nurfadilah Nurfianti, Febrika Nurul Laily Oktaviani Nurusyifa Amelia Oktavia, Uci Puan Mayzara Maharani Putri Ayu Evitasari Ratnasari, Dwi Dita Riska Septi Ariani Rista Intan Permata Sari Rizka Khoirotun Nisaa Rizki Luthfi Aulia Salsabila Maulidya Supriadi Bahrim Santika, Nilam Selma Nevira Shinta Putri Shirky Kharisma Fitri Hasnita Shofianti Prisilia Siti Ambar Mukti Puji Lestari Soputan Sylvia Setyani Stefani Sindita Sari Titin Nur Azizah Tjiptohadi Sawarjuwono Tri Ratnawati Veronica Erva Yorinda Veronica Erva Yorinda Veronika Mevelia Christine Wulan Nur Maulida Wulan Nur Maulida Yolanda Maghdalena Sihaloho Zahra Febriana Taufiq Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi