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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi dan Sistem Informasi
Sivano, Tamara Theresia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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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.
Membongkar Greenwashing Melalui Instrumen Audit Berbasis AI: Sebuah Tinjauan Literatur Sivano, Tamara Theresia; Rina Tjandra Kirana
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini mengevaluasi efektivitas instrumen audit berbasis Artificial Intelligence (AI) dalam mendeteksi praktik greenwashing bagi pemangku kepentingan eksternal. Dengan metode Systematic Literature Review terhadap 31 artikel terindeks Scopus periode 2021–2026, studi ini menyintesis perkembangan Natural Language Processing, Large Language Models multimodal, dan Explainable AI. Hasil menunjukkan bahwa AI memperkuat audit keberlanjutan melalui verifikasi data objektif outside-in, analisis naratif, visual, dan prediktif, serta deteksi inkonsistensi klaim lingkungan yang sulit dijangkau audit konvensional. Efektivitas instrumen ini terbatas oleh risiko halusinasi algoritma, sifat black-box, ketergantungan pada kualitas data, dan potensi AI-generated greenwashing. Secara teoretis, penelitian memperluas teori keagenan dan teori sinyal dengan memosisikan AI sebagai alat penurun biaya pemantauan dan asimetri informasi. Secara praktis, studi menekankan perlunya standar audit digital global, transparansi algoritma, dan mekanisme human-in-the-loop untuk menjamin akuntabilitas pelaporan keberlanjutan serta meningkatkan kepercayaan investor, regulator, dan auditor independen terhadap integritas ESG.
Co-Authors DP, Rina Tjandra Kirana Purnomo, Didik Heri Rina Tjandra Kirana