PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN INTERNAL KAS DAN PENCEGAHAN KECURANGAN

Abstract

This study aims to analyze the role of Accounting Information Systems (AIS) in strengthening internal control over cash and preventing fraud within business entities in Indonesia. AIS, as a critical component of organizational financial management, plays a strategic role beyond mere transaction recording serving as an instrument of oversight, anomaly detection, and access restriction that forms the first line of defense against fraudulent practices. This study employs a descriptive qualitative approach using systematic literature review of twenty scientific articles published between 2021 and 2026. The synthesis of findings demonstrates that optimal AIS implementation supported by tiered authorization features, audit trails, and real-time reporting significantly enhances the effectiveness of cash internal controls and reduces fraud risk. Critical success factors include top management support, human resource competency, system security, and alignment of the system with organizational needs. This study contributes to the development of an integrative analytical framework for AIS-internal control in the context of fraud prevention, while identifying research gaps in empirical studies based on specific sectors and entities in Indonesia.