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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Yulie, Annisa Rizkyta
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Peran Profesi Akuntansi dalam Penerapan Cyber Security pada Sistem Akuntansi Yulie, Annisa Rizkyta; ., Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Transformation in digital technology have transformed contemporary accounting through automated and integrated cloud-based accounting systems to support increased efficiency and superior quality of financial reporting. However, this innovation also introduces cybersecurity risks threats affecting the privacy, integrity, and accessibility of financial reporting. This article examines the role of the accounting profession in managing cybersecurity risks in digital accounting systems and its implications for organizational governance and accountability. The method uses a Systematic Literature Review to review and analyze relevant articles from national and international journals. The findings indicate that technological complexity, weak technology-based internal controls, and limited digital competency increase system vulnerability. The accounting profession plays a role as a risk monitor, internal control designer, and information security evaluator to protect the integrity of financial data. This article emphasizes the need for enhanced digital competency, alignment of risk management activities and strengthening governance to ensure a secure, transparent, and accountable digital accounting system.
Digital Supply Chain Management: An Analysis of Technology Integration and Optimization of Modern Inventory Systems Yulie, Annisa Rizkyta; Aprilianz, Flowrent; Pazizi, Magdalena; Putri, Salwa Nabilah; Yusnaini, Yusnaini
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.v5i1.7798

Abstract

The rapid pace of digitalization is having a transformative impact on modern supply chain management, particularly in the implementation of Digital Supply Chain Management (DSCM). The integration of digital technologies such as integrated information systems, the Internet of Things (IoT), big data analytics, and cloud-based platforms—enables companies to enhance visibility, coordination, and efficiency in managing the flow of goods and information. This study aims to explain how the integration of technology in the digital supply chain can support the optimization of modern inventory systems and improve a company’s operational performance. This research was conducted using a systematic literature review approach, examining various relevant scientific publications related to the digital supply chain and inventory management. The findings indicate that the implementation of high-performance digital technologies significantly contributes to optimizing inventory planning accuracy, accelerating decision making processes, and minimizing the risks of overstocking or stockouts. Additionally, the use of digital technologies enables companies to monitor inventory in real-time and optimize their ability to respond to changes in market demand. Therefore, the implementation of Digital Supply Chain Management is a critical strategy for organizations to optimize modern inventory systems, drive operational efficiency, and strengthen the company’s competitive capabilities in the era of digital transformation.
Co-Authors ., Mukhtaruddin Aprilianz, Flowrent Pazizi, Magdalena Putri, Salwa Nabilah Yusnaini Yusnaini