Pengendalian Sistem Informasi Akuntansi terhadap Ancaman Keamanan Data Keuangan

Abstract

This study discusses the control of Accounting Information Systems (AIS), which play an important role in processing financial data and supporting decision-making but are vulnerable to various threats. In Indonesia, AIS control is emphasized through regulations such as PMK No. 96/PMK.01/2008, while the 2024 report of the National Cyber and Crypto Agency (BSSN) shows a significant increase in information security incidents in the financial sector. The purpose of this study is to analyze the implementation of internal control systems in AIS, particularly related to data security, access restrictions, internal audit, and the use of technology. The research method used is descriptive, focusing on evaluating the effectiveness of internal control in cloud-based AIS in reducing the risk of errors and fraud. Thus, AIS control, including the use of technologies such as artificial intelligence to detect fraud, helps protect company assets and support regulatory compliance.