Global Health Administration and Management

The role of artificial intelligence integration in accounting information systems in enhancing internal audit effectiveness

Anggun Dwi Pratiwi, Lesi Hertanti, Terrti Avini, Agustina Heryati — Mon, 30 Mar 2026 00:00:00 +0000

Artificial Intelligence (AI), the foundation of digital business accounting because it brings changes in the fields of accounting and auditing. The application of AI in Accounting Information Systems (AIS) provides a great opportunity for organizations to improve the quality of financial data processing, information accuracy, and the effectiveness of internal control. Accounting Information Systems integrated with AI technology are able to process large amounts of data quickly and accurately, and identify transaction patterns and anomalies that are difficult to detect through conventional methods. Internal audit as a supervisory function has a crucial role in ensuring the reliability of financial reports, regulatory compliance, and the effectiveness of internal control. However, transaction complexity and resource limitations often pose challenges in audit implementation. The use of Artificial Intelligence in internal audits enables the implementation of continuous auditing and continuous monitoring, so that auditors can analyze the entire data population in real-time. This increases audit coverage and reduces the risk of undetected errors and fraud. Fraud detection is a crucial aspect in internal audits considering the impact of fraud that can harm organizations financially and reputationally. AI technology, through machine learning and data analytics, is able to detect indications of fraud based on transaction patterns, unusual behavior, and financial data irregularities. With an AI-based fraud detection system, organizations can obtain early warnings and take preventive measures more effectively. The integration of Artificial Intelligence into Accounting Information Systems and internal audit contributes to increased audit effectiveness. Internal auditors can focus on strategic analysis and provide value-added recommendations to management. Thus, the application of AI not only improves the efficiency of the audit process but also strengthens the quality of internal controls and stakeholder confidence in financial information.

The impact of blockchain implementation on enhancing accounting security and transparency in digital business accounting information systems

Athiyah Salsabilla, Lesi Lesi Hertati, Terrti Avini, Agustina Heryati — Mon, 30 Mar 2026 00:00:00 +0000

The rapid development of digital business encourages companies to manage financial information quickly, accurately, and transparently. However, the digitalization of accounting systems also increases risks related to data security, information manipulation, and a lack of transparency in Accounting Information Systems (AIS). Therefore, technology is needed that can guarantee data integrity and increase trust in financial information. Blockchain has emerged as a technological innovation with great potential to improve accounting security and transparency of Accounting Information Systems in a digital business environment. Blockchain is a distributed record-keeping technology that stores data in interconnected blocks and is secured using cryptography. The main characteristics of blockchain, such as decentralization, immutability, and transparency, make it a relevant solution for implementation in Accounting Information Systems. With this technology, every recorded financial transaction cannot be changed without network approval, thus minimizing the risk of data manipulation and fraud. In addition, all authorized parties can access transaction data in real-time, which supports transparency and accountability of financial information. The implementation of blockchain in digital business Accounting Information Systems also contributes to strengthening internal control and efficiency of accounting processes. The transaction recording process can be carried out automatically and verified through a consensus mechanism, thereby reducing dependence on intermediaries and reducing the potential for human error. From an audit perspective, blockchain facilitates transaction traceability by providing a complete and reliable audit trail. Therefore, implementing blockchain in digital business accounting information systems has significant potential to improve accounting data security and financial information transparency. This technology not only supports the reliability of accounting systems but also increases stakeholder trust in financial reports and corporate governance in the digital age.

The utilization of digital accounting information systems to enhance the efficiency of corporate financial data processing and its implications

Andina Dwi Maharani, Lesi Hertati, Terrti Avini, Agustina Heryati — Mon, 30 Mar 2026 00:00:00 +0000

Digital Accounting Information Systems (AIS) play a critical role in improving the efficiency of corporate financial data processing. In the digital era, companies are required to process financial data rapidly, accurately, and in an integrated manner. The adoption of digital AIS therefore constitutes a strategic organizational initiative. These systems automate and streamline transaction recording, reduce manual errors, and enable real-time processing of large volumes of financial data. Digital AIS also strengthen internal control through access restrictions, data-validation mechanisms, and reliable audit trails. Furthermore, the timely and accurate financial information generated by these systems improves the quality of financial reporting and supports evidence-based managerial decision-making. Their implementation consequently contributes not only to operational efficiency, but also to greater transparency, accountability, sound financial governance, business sustainability, and corporate competitiveness in an increasingly digital environment.

The impact of digital accounting information system integration on corporate internal control

Nadilah, Lesi Hertati, Terrti Avini, Agustina Heryati — Mon, 30 Mar 2026 00:00:00 +0000

The integration of digital Accounting Information Systems (AIS) constitutes a critical strategy for enhancing the effectiveness of corporate internal control. This study examines how the implementation of digital AIS influences the reliability of accounting processes, transaction transparency, and fraud prevention. A literature review and conceptual analysis were employed to examine the role of technology in internal control systems. The findings indicate that digital AIS integration improves recording accuracy, accelerates data processing, provides a comprehensive audit trail, and strengthens the segregation of duties through access-rights management. Automated controls embedded in the system further reduce human error and the risk of data manipulation. Nevertheless, digital technology also introduces new risks, including cybersecurity threats and dependence on information systems. Overall, digital AIS integration has a significant positive effect on the quality of corporate internal control, provided that organizations implement adequate technology risk management.

The role of digital transformation in optimizing technology-based accounting information systems in digital businesses

Delita Apriyani, Lesi Hertati, Terrti Avini, Agustina Heryati — Mon, 30 Mar 2026 00:00:00 +0000

The rapid development of digital technology has prompted organizations to transform and integrate their financial systems with contemporary technological solutions. Digital transformation has a substantial effect on the effectiveness of Accounting Information Systems (AIS), particularly in technology-based organizations that require financial data to be processed rapidly, accurately, and securely. This study examines the influence of digital transformation, digital literacy, and digital accounting on AIS optimization. It employs a quantitative explanatory approach supported by a literature review and an analysis of data obtained from users of digital AIS. The findings indicate that digital transformation improves data accuracy, system integration, and the efficiency of financial reporting. Users' digital literacy and organizational readiness to respond to technological developments are critical determinants of the successful implementation of modern AIS. Digital accounting also plays an important role in accelerating transaction processing and enhancing the reliability of financial information. The study concludes that digital transformation constitutes a strategic foundation for developing AIS that are effective, transparent, and adaptive to changes in the business environment.