<![CDATA[The advancement of digital technology has driven significant changes in accounting information systems (AIS), particularly for publicly listed companies on the Indonesia Stock Exchange (IDX). Transparent and accountable financial reporting has become a primary requirement to maintain investor trust. This study aims to examine how digital innovations such as blockchain, cloud accounting, artificial intelligence (AI), and big data analytics can enhance the quality of reporting and corporate financial performance. The research employs a descriptive qualitative approach through literature review, regulatory analysis, and data from listed companies. The findings indicate that the adoption of digital technologies strengthens data integrity, accelerates information disclosure, and supports managerial decision-making. These results highlight the importance of implementing digital-based AIS as a sustainable strategy to reinforce corporate governance and competitiveness in the capital market. ABSTRAKPerkembangan teknologi digital mendorong perubahan besar dalam sistem informasi akuntansi (SIA), khususnya bagi perusahaan terbuka di Bursa Efek Indonesia (BEI). Laporan keuangan yang transparan dan akuntabel menjadi tuntutan utama untuk menjaga kepercayaan investor. Penelitian ini bertujuan menelaah bagaimana inovasi teknologi digital, seperti blockchain, cloud accounting, artificial intelligence (AI), dan big data analytics, dapat meningkatkan kualitas pelaporan serta kinerja keuangan perusahaan. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis literatur, regulasi, dan data perusahaan terbuka. Hasil menunjukkan bahwa penerapan teknologi digital memperkuat integritas data, mempercepat keterbukaan informasi, dan mendukung pengambilan keputusan manajerial. Temuan ini menegaskan pentingnya adopsi SIA berbasis digital sebagai strategi berkelanjutan untuk memperkuat tata kelola dan daya saing perusahaan di pasar modal.]]>
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