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All Journal Ascendia: Journal of Economic and Business Advancement
Nur Afifah Syam
Unknown Affiliation
Economics, Econometrics & Finance

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Peran Sistem Informasi Akuntansi dalam Mewujudkan Efektivitas Audit Persediaan Nur Afifah Syam; Nurawalia Pratiwi; Mahsyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2ajrja09

Abstract

This study aims to analyze the role of Accounting Information Systems in enhancing the effectiveness of inventory audits. Inventory represents a critical asset with a high risk of misstatement and misappropriation, requiring accurate information and strong internal control to support audit activities. The implementation of an integrated Accounting Information System enables companies to record, process, and present inventory data systematically and reliably. High-quality systems provide accurate, timely, and verifiable information that facilitates audit procedures, strengthens internal control evaluation, and supports audit evidence collection. The findings indicate that Accounting Information Systems contribute significantly to improving audit efficiency, reducing the risk of inventory discrepancies, and enhancing audit reliability. Moreover, the system supports fraud prevention through better transaction transparency and traceability. This study confirms that companies with well-implemented Accounting Information Systems tend to achieve more effective inventory audits. The results are expected to provide practical insights for management in optimizing accounting systems and contribute to the  development of accounting and auditing literature related to inventory management.
Digitalisasi Akuntansi: Inovasi Teknologi dalam Mendorong Transparansi dan Akuntabilitas Nur Afifah Syam; Mahsyuri, Mahsyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6yz13k82

Abstract

This article examines the transformation of accounting systems through digital technologies and their implications for transparency and organizational accountability. The study employs a qualitative library research approach supported by descriptive analytical and critical literature synthesis methods. The analysis integrates scholarly discussions on artificial intelligence, blockchain, big data, cloud accounting, and digital governance within contemporary financial reporting practices. The literature indicates that digital accounting systems reconstruct financial information processing through automated verification, real time reporting, integrated audit trails, and broader data accessibility. These mechanisms contribute to reducing information asymmetry and improving stakeholder trust in financial disclosures. The study also identifies several challenges, including cybersecurity risks, regulatory limitations, and insufficient digital competencies among accounting professionals. The findings emphasize the importance of regulatory harmonization and technology based internal control systems across rapidly evolving organizational environments.
Co-Authors Mahsyuri Mahsyuri, Mahsyuri Nurawalia Pratiwi