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All Journal Jurnal Ilmu Ekonomi dan Bisnis Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Kenny Brighi Milala
Universitas Negeri Medan
Economics, Econometrics & Finance

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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
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.
AKUNTANSI PENGELUARAN KAS Benaya S Hutagalung; Kenny Brighi Milala; Muhammad Rafly Fachrezy
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The cash disbursement accounting system is an essential component of the Accounting Information System (AIS), designed to ensure that every company expenditure is executed accurately, authorized properly, efficient, and fully accountable. Cash disbursements are carried out through two primary mechanisms: the use of checks for high-value transactions and petty cash funds for smaller or urgent payments. Through the utilization of documents such as cash disbursement vouchers, checks, petty cash vouchers, and accounting records including the cash disbursement journal and check register, the system supports a structured recording and monitoring process. The application of the imprest system and the fluctuating fund balance system in managing petty cash enables companies to maintain effective internal control while ensuring smooth operational activities. Additionally, segregation of duties, authorization procedures, and systematic documentation play an important role in minimizing the risk of fund misuse. Overall, the cash disbursement accounting system significantly contributes to enhancing transparency, payment efficiency, the utilization of purchase discounts, as well as maintaining the company’s financial health and reputation. Keywords: Accounting Information System, Cash Disbursement, Checks, Petty Cash, Imprest System, Fluctuating System, Internal Control, Cash Disbursement Voucher.
Co-Authors Ade Gunawan Benaya S Hutagalung Benaya.S Hutagalung Muhammad Rafly Fachrezy Muhammad Rafly Fachrezy