Peran Sistem Informasi Akuntansi Terhadap Pengendalian Internal dan Kualitas Informasi Keuangan : Sebuah Studi Literatur

Abstract

Advances in information technology have significantly influenced organizational practices, encouraging the widespread adoption of Accounting Information Systems (AIS) to improve the management of financial information. In addition to recording financial transactions, Accounting Information Systems generate accurate, relevant, and timely financial information that supports decision-making processes and improving internal control effectiveness. This article aims to examine previous studies on the contribution of Accounting Information Systems to improving the effectiveness of internal control and the quality of financial information. This study adopted a literature review approach by examining eight scholarly articles published between 2023 and 2025 that investigated the implementation of Accounting Information Systems in various organizational settings. The analysis was conducted through the stages of identification, classification, comparison, and synthesis of research findings. The study demonstrates that the use of an Accounting Information System positively influences the quality of financial information. Its implementation improves the precision of transaction processing, shortens the time required to generate financial reports, and provides relevant information that facilitates managerial functions. Furthermore, AIS strengthen internal control through the implementation of segregation of duties, more systematic transaction documentation, user access control, and the reduction of errors and fraud risks. The effectiveness of Accounting Information System implementation largely depends on an organization’s level of technological readiness, human resource competence, user acceptance, and organizational commitment.  The results indicate that the interaction between information technology and user competency plays a pivotal role in enhancing the effectiveness of Accounting Information Systems and maximizing their organizational value .