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All Journal Jurnal Ilmiah Raflesia Akuntansi
Mutia Putri Dewi Apriyanti
STIE Pembangunan Tanjung Pinang
Economics, Econometrics & Finance

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Analisis Penggunaan Teknologi Sistem Informasi Akuntansi (SIA) terhadap Pengendalian Internal Natasya Saffa Adesti; Suci Alya Rahmadhani; Adi S Kurniawan; Masayu Vrisaliani; Raja Fitriana; Mutia Putri Dewi Apriyanti
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.820

Abstract

The rapid advancement of information technology has significantly influenced Accounting Information Systems (AIS) playing a crucial role in enhancing the effectiveness and efficiency of internal control within organizations. This study aims to analyze the impact of technology utilization in AIS on internal control. The Research employs a Systematic Literature Review (SLR) method, examining relevant literature on accounting information systems, information technology, and internal control mechanisms. The findings indicate that integrating technology into AIS improve accurancy and timeliness of financial recording and reporting, therby strengthening internal control effectiveness. However chaklengs persist in AIS implementation, including limited user understanding, a shortage of skilled human resources, and insufficient training. These factors can hinder the optimal use of AIS and reduce its impact on internal control. To address these challengs, organization must enhance internal control policies, integrate information technology more effectively, and provide continuous training for employes. These meansure will enable organization to maximize the benefits of AIS in improving financial data accurancy, decision making processes, and overall corporate governance. This study highlights the importance of proper technology adoption and user competency in leveraging AIS for internal control enhancement
Analisis Penggunaan Teknologi Big Data Dalam Analisis Risiko Bisnis Dyandra Sastra Wardani; Edi Saputra; Felita Jekri; Mutia Putri Dewi Apriyanti; Handoko Handoko; Yarzan Munakalla
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.922

Abstract

The aim of this research is to find out how big data technology is used in business risk analysis. The use of big data today is very massive, used in many fields including accounting or economics. The need for data in a business is important for business people to carry out operations and make decisions and create policies to enable the business they own to reduce risks that may occur. The research method used in this research is a qualitative method with a library approach. Based on research conducted, it was found that Big data can be used to identify and stop dangers in the financial industry.
Co-Authors Adi S Kurniawan Dyandra Sastra Wardani Edi Saputra Felita Jekri Handoko Handoko Masayu Vrisaliani Natasya Saffa Adesti Raja Fitriana Suci Alya Rahmadhani Yarzan munakalla