Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Purnomo, Didik Heri
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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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.
Blockchain Pada Sistem Informasi Akuntansi: Potensi Dan Implikasinya Terhadap Kualitas Informasi Keuangan Purnomo, Didik Heri; Tjandrakirana, Rina
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to explore the potential, key challenges, and implications of Blockchain technology implementation on the quality of financial information within Accounting Information Systems (AIS). Amidst increasing demands for data integrity and transparency, Blockchain emerges as a disruptive innovation offering distributed recording mechanisms. The method used is a Systematic Literature Review (SLR) of 35 scientific articles published between 2021–2026, sourced from Scopus and SINTA databases. The analysis is conducted using the Technology-Organization-Environment (TOE) framework and Agency Theory. Research findings indicate that Blockchain's technical features, such as immutability, decentralization, and smart contracts, have the potential to enhance the qualitative characteristics of financial information, particularly in aspects of reliability, timeliness, and verifiability through the concept of triple-entry accounting. However, massive implementation still faces significant hurdles, including the complexity of integration with legacy systems (ERP), high investment costs, lack of digital literacy among practitioners, and regulatory gaps. Furthermore, Blockchain radical transparency triggers managerial resistance as it limits discretion in earnings management. This study provides implications for organizations to prepare IT infrastructure and intellectual capital, and for regulators to accelerate the formulation of digital asset legal frameworks.
Co-Authors DP, Rina Tjandra Kirana Sivano, Tamara Theresia Tjandrakirana, Rina