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All Journal Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Syntax Idea Jurnal Manajemen Bisnis Eka Prasetya Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Jurnal Teknologi Berkelanjutan Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Pembelajaran Jurnal Manajemen Toba: Journal of Tourism, Hospitality, and Destination Journal of Innovation Research and Knowledge Abdi Jurnal Publikasi Jurnal Manajemen Informatika dan Bisnis Digital Jurnal Sosiologi, Antropologi, dan Budaya Nusantara J-CEKI PESHUM Journal of Economic Research
Wahyu Wibowo
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Transportation Other

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Journal : Journal of Innovation Research and Knowledge

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INTEGRATION OF OPERATIONAL AUDIT AND ACCOUNTING INFORMATION SYSTEM IN WORKING CAPITAL FINANCING: SYSTEMATIC LITERATURE REVIEW Wahyu Wibowo; Trinandari Prasetya Nugrahanti
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

This study investigates the integration of operational audit and accounting information systems (AIS) to enhance the effectiveness of working capital credit financing. Amid increasing inefficiencies in credit allocation and internal controls, this research addresses the growing need for a data driven, accountable financing system. Employing a Systematic Literature Review (SLR) method, 14 peer reviewed articles from 2010-2025 were analyzed. The findings reveal that integrated audits and AIS significantly improve data accuracy, decision making speed, and risk management. The synthesis highlights key factors such as audit independence, system reliability, and top management support as critical to successful implementation. However, challenges like resource limitations and resistance to change persist. This study contributes a comprehensive framework illustrating how synergy between audit and AIS can optimize credit management, improve financial performance, and strengthen stakeholder trust. Future research is encouraged to explore industry specific case studies and the application of emerging technologies such as AI and data analytics in integrated audit systems
Co-Authors Adi Ariga Ahkmad Fazmi Septiandi Ahmad Choiri Ahmad Nuryadi Akbar Nuur Purnama DW Alda Fildza Amima Alwiyah Rachman Aminuddin Aminuddin Aminuddin Anton Bawono Arifa, Isna Ariga, Adi Babun Suharto Bagas Noval ramadhani Bayu Urip Pandiangan Deni Setia Budi DWI HARINI Fera Ailinia Istifa Fikri, Zakiyudin Galuh Saputri Hikmah Endraswati Joko Setyono Leonard Viffo Moh. Iqbal Maulidy Mufidah, Lathifatul Muhammad Hafidz Asyauri Muhammad Tahwin Noveindra Salim Nur Azizah Panggabean Nur Fatiha Nur Rahmi Irfaniah Nurhakim Nurhakim Panggabean, Nur Azizah Rapli Saputra Risno Ibrahim Rita Andriani Harahap Rohman , Taufikur SITI FATIMAH Siti Nur Azizah Sugianto Sugianto Syarifah Salimah Nailulmuna Tamama Zuhriyah Trinandari Prasetya Nugrahanti Vanamai, Danang