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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
DP, Rina Tjandrakirana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Artificial Intelligence and Cloud-Based Accounting Information Systems: Enhancing Financial Reporting Reliability and Cybersecurity in the Digital Era Aisyah, Putri Nur; DP, Rina Tjandrakirana
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 3 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i3.14519

Abstract

This study aims to examine how the integration of Artificial Intelligence (AI) and Cloud-Based Accounting Information Systems (CAIS) enhances the reliability of financial reporting and strengthens cybersecurity. Using a qualitative Systematic Literature Review (SLR) and guided by Sociotechnical Systems Theory, the research synthesizes 28 academic sources. Results show that AI and CAIS improve accuracy, fraud detection, and real-time reporting while mitigating cyber threats through encryption and automated monitoring. However, challenges include algorithmic bias, regulatory complexity, and organizational misalignment. The study concludes that joint optimization of technical and social systems is essential for achieving secure, transparent, and resilient digital financial reporting environments.
Co-Authors Adelia, Bella AISYAH, PUTRI NUR Aliyah, Zahwa Apriyansyah, Apriyansyah Ermadiani, Ermadiani Rinandy, Alditya Aris