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p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Artificial Intelligence and Digital Business
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.
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 Neriana Purnomo, Didik Heri Sivano, Tamara Theresia