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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Journal of Innovation in Community Empowerment (JICE) Balanca : Jurnal Ekonomi dan Bisnis Islam Prosiding Seminar Nasional Universitas Serambi Mekkah ENGAGEMENT: Jurnal Pengabdian Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis ISJOUST Jurnal Ilmiah Research and Development Student Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Equivalent : Journal of Economic, Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga EKSYDA: Jurnal Studi Ekonomi Syariah Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Teknik Indonesia Jurnal Pengabdian Kepada Masyarakat Al-Amin PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Khidmah Nusantara PESHUM Welfare: Jurnal Pengabdian Masyarakat Jurnal Ilmu Ekonomi dan Bisnis
Ade Gunawan
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Studi Literatur Integrasi Sistem Akuntansi Informasi dengan FinTech dan Open Banking : Inovasi Keuangan di Era Digital Kenny Brighi Milala; Benaya.S Hutagalung; Muhammad Rafly Fachrezy; Ade Gunawan
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.186

Abstract

This study focuses on examining the integration of Accounting Information Systems (AIS) with advances in financial technology (FinTech) and the concept of Open Banking in the context of financial sector innovation in the era of digital transformation. Through a qualitative research approach that relies on international and national academic literature studies from 2022 to 2025, this study examines various topics including accounting digitization, Computerized Accounting Information System (CAIS) frameworks, the Task-Technology Fit concept, blockchain implementation, FinTech ecosystem dynamics, and Open Banking regulations. The results of the study show that the integration of AIS with FinTech and Open Banking technologies can improve the effectiveness of transaction recording, facilitate direct financial reconciliation, and increase the level of transparency and accuracy of financial reports. However, this implementation faces significant obstacles in the form of information security issues, the absence of uniform API standards, varying levels of infrastructure readiness, and the need to adjust human resource capacity. This study emphasizes that to obtain optimal benefits, organizations need to implement API-based system architecture, strengthen data management, apply CAIS models according to the organizational context, and promote a regulatory framework that facilitates collaboration between regulators, banks, and FinTech service providers.
Co-Authors Abdul Bahri Sukartono Adhi Riza Aulia, Adhi Riza Adya Rosa Prasasti Afit Ahwaludin Alfarisi Ana Kharisma Silviya Andi Widiono Angga Teguh Susilo Arifatu Khasanah, Fadila Arju Fatiya Nidhofa Asti Nur Wilda Ariza Bantam, Dian Juliarti Benaya.S Hutagalung Bobi Hidayat Chatarina Umbul Wahyuni Dea Syakiroh Maghfirotun Nisa Diana Zalfanur Dimas Adi Pangestu Dwi Sinta Amalia Dwi Suci Anggraeni Ferida Rahmawati Fikriana Gerlan Haha Nusa Granada Anggita Alexa Putri Hasna Huwaidah Hendri Hermawan Adinugraha Hermawan Adinugraha, Hendri Hudi Yusuf Ilmiyatun Nafiah, Alfa Intan Nadzifa Jufrizen Kamaedi Kenny Brighi Milala Khoirunisa, Indah Lazuardi, Dedy Lestari, Istikomah Dwi Lilis Arviani Lutfiyah Azizah M. Aris Syafi’i Mai’latul Khoiriyah Maya Sari Maya Sari Meike Ardhana Reswari Muhammad Erwan Syah Muhammad Rafly Fachrezy Muhammad Syahrul Arifin Muhammad Taufiq Abadi Muninggar Nadia Serliyana Alfaini Nadya Salsabilla ‘Aqifah Nagita Rahma Sari Nana Raudhotul Janah Nur Khofidotul Khasanah Nurhayati NURUL HARIYANTI NURUL QOMARIYAH Putri Kamelia putri salsabila Radiman Radiman Ria Anisatus Sholihah Riska Naila Zulfa Sabiq Muhammad Zaki Shafa Annida Rahmah Sintiana Rizki Sofa Nazilatul Khusna Sri Mumaeni Agustina Sulis Setiyaningrum Susi Eka Apriliani Titin Sarwendah Trisna Afriyani Umi Fikriyah Ummi Syakinah Wafi Najmi Naufal Athallah Willia, Stevani Windy Fatmawati