Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Escalate : Economics and Business Journal
Widanti Retno Palupi
Unknown Affiliation
Economics, Econometrics & Finance

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Accountants vs. AI: Collaboration or Competition? Widanti Retno Palupi; Rina TjandraKirana DP
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.455

Abstract

Background: The development of Artificial Intelligence (AI) in the Industrial Revolution 4.0 and Society 5.0 is transforming the accounting profession through the automation of routine tasks via Robotic Process Automation, sparking debates on whether AI replaces or collaborates with accountants. Objective: To analyze the role of AI in Accounting Information Systems (AIS) as a competitor or partner through a systematic literature review. Type and method: Systematic Literature Review (SLR) based on PRISMA 2020. Population: Scientific articles from Scopus, SINTA, and Google Scholar (2021-2026); sample: 18 purposive articles (41 initial → 18 final). Instrument: Keyword search protocol (AI accounting, human-AI collaboration); analysis: Interactive thematic (reduction, display, verification). Results: 67% of studies support collaboration (AI data handling, strategic accounting) with 60-80% efficiency, 33% indicate competition in administrative tasks. Conclusion: A human-AI hybrid model via the "AI Collaboration" framework is optimal; suggestions for AI curriculum and digital ethics training.
Password Security & User Access: Is Human Negligence the Weakest Point in Accounting Information Systems Ahmad Arif Aufar; Widanti Retno Palupi; Rina Tjandrakirana DP
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.458

Abstract

Currently in the digital era, Accounting Information Systems play an important role in managing confidential financial data. This study evaluates whether human negligence is the main vulnerability in Accounting Information Systems compared to technical factors. Using the Systematic Literature Review method of several reputable national & international journals, it was found that human factors contribute up to 85% to data leaks. Major problems include poor password management, security fatigue, vulnerability to phishing, and internal access abuse. The results of the study confirm that advanced technologies such as encryption are often paralyzed due to user negligence. In conclusion, strengthening SIA security requires a holistic approach that integrates technical solutions such as Role-Based Access Control & Multi-Factor Authentication with cyber awareness training to mitigate the risk of user behavior as the system's weakest point.
Co-Authors Ahmad Arif Aufar Rina Tjandrakirana DP