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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
DP, Rina Tjandra Kirana
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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DIGITAL FINANCE DAN CLOUD COMPUTING TERHADAP EFISIENSI PROSES AKUNTANSI: LITERATURE REVIEW Neriana; DP, Rina Tjandra Kirana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.7203

Abstract

 In the rapidly developing digital era, information technology transformation has become a crucial factor in improving the efficiency of company operations, especially in the field of accounting. This study examines the role of digital finance and the use of cloud computing as the main factors in improving the efficiency of the accounting process. Digital finance enables the automation of financial transactions, reduces manual errors, and accelerates the recording and analysis of financial data. Meanwhile, the implementation of cloud computing provides complexity in data storage, cost efficiency, and increases the accessibility and security of accounting information. The method used in this study is the Systematic Literature Review (SLR) with the PRISMA approach to identify, disseminate, and analyze relevant literature from 2020-2025. The results of the study show that digital finance and cloud computing can improve the efficiency of the accounting process by reducing the burden of manual administration, increasing data accuracy, and supporting faster and more precise data-based decision making. However, challenges such as data security, regulatory requirements, and infrastructure readiness are still obstacles to its implementation. This study provides insight for companies and managers in adopting digital finance and cloud computing as a strategy to improve operational efficiency.
Dekonstruksi Kegagalan Prinsip Value For Money: Analisis Ketimpangan Realisasi Pendapatan Dan Belanja Daerah Aribah Muthi’ Choironi; Putri Rizkiyah; Alam, Arya Pamungkas Pitu; Dian, Kisma; DP, Rina Tjandra Kirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The imbalance between realized regional revenue and expenditure is a key indicator of the failure to implement the Value for Money (VfM) principle in regional financial governance. A systematic literature review (SLR) identified that effective revenue target achievement is often not accompanied by adequate spending efficiency. This phenomenon is caused by three systemic factors: fragmented indicator design that separates effectiveness and efficiency measurements, information asymmetry in agency mechanisms, and the dominance of administrative indicators in the Public Financial Management (PFM) system. This situation creates an "illusion of administrative compliance" where regions appear to perform well in terms of ratios but fail to optimize public value substantively. A transformation of the evaluation paradigm is needed, focusing on consistency across the 3E dimensions (economy, efficiency, and effectiveness) through instruments such as the VfM Consistency Index to ensure the sustainability of public value.
Determinasi Kepatuhan Pajak: Integrasi Faktor Psikologi Sosial, Penegakan Hukum, dan Digitalisasi Tryani, Adhalia; DP, Rina Tjandra Kirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Tax compliance is a multidimensional phenomenon that requires an integrated approach between social psychology, law enforcement, and digital transformation. This systematic literature review (SLR) aims to map the integration of these three pillars by synthesizing findings from 18 selected journals indexed in Scopus and Sinta. Following the PRISMA protocol, the study utilizes the Slippery Slope Framework (SSF) and Theory of Planned Behavior (TPB) to analyze how digitalization acts as a "balancer" that strengthens both the power of authorities and public trust. The results indicate that while social psychological factors like perceived fairness and trust are primary drivers of voluntary compliance, they are significantly moderated by individual traits such as regulatory focus and incidental emotions. Simultaneously, law enforcement through sanctions and audits remains a crucial "safety net" for rational-opportunistic taxpayers, where its effectiveness is now amplified by digital innovations like e-invoicing and e-filing which increase detection probabilities and lower compliance costs. Ultimately, this research concludes that a resilient tax ecosystem depends on the harmonious synergy between human-centric psychological understanding, strict data-driven enforcement, and modern digital infrastructure to achieve sustainable fiscal independence.
Digital Transformation in Accounting: Peran Accounting Information Systems dalam Mendorong Aksesibilitas Data Aulia, Suci; Sivano, Tamara Theresia; Purnomo, Didik Heri; DP, Rina Tjandra Kirana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7290

Abstract

This research explores the impact of digital transformation on Accounting Information Systems (AIS) with a specific focus on improving data accessibility in the modern financial environment. The rapid advancement of digital technologies has encouraged organizations to adopt more sophisticated and integrated accounting systems to support faster and more transparent financial reporting. By utilizing a systematic literature mapping approach, this study analyzes 27 peer-reviewed articles published between 2021 and 2026 in order to synthesize current technological developments, implementation strategies, and structural challenges related to the digitalization of accounting systems. The findings reveal that the integration of emerging technologies such as Artificial Intelligence (AI), cloud computing, and blockchain plays a crucial role in enhancing the efficiency, reliability, and accessibility of financial data. These technologies enable real-time financial transparency, improve operational intelligence, and strengthen internal control mechanisms within organizations. Furthermore, the study shows that digital technologies can significantly accelerate the distribution of accounting information and potentially reduce fraud risks by up to 85 percent. However, the effectiveness of these technologies is not determined solely by technical capabilities. Non-technical factors, including organizational culture, digital readiness, employee competence, and the presence of technical debt, strongly influence the success of AIS implementation. Therefore, achieving optimal data accessibility requires a balanced synergy between advanced technological infrastructure and a proactive digital mindset within the workforce. These findings highlight the importance of modernizing accounting education curricula to address the growing digital skills gap and support sustainable digital maturity in the accounting profession.
Co-Authors Alam, Arya Pamungkas Pitu Aribah Muthi’ Choironi Dian, Kisma Neriana Purnomo, Didik Heri PUTRI RIZKIYAH Sivano, Tamara Theresia Tryani, Adhalia