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Abstract

Krisis keuangan yang terus berulang menegaskan urgensi akan sistem yang adaptif dan responsif dalam mendeteksi risiko serta menjaga stabilitas organisasi. Penelitian ini bertujuan untuk mengkaji secara sistematis peran sistem informasi akuntansi (AIS) dalam mitigasi krisis keuangan. Dengan menggunakan metode Systematic Literature Review (SLR) dan pendekatan deskriptif-kualitatif, penelitian ini mengevaluasi berbagai literatur ilmiah yang relevan dan telah terverifikasi secara akademik. Analisis berfokus pada empat variabel utama: kualitas AIS, sistem peringatan dini (early warning system) berbasis AIS, integrasi teknologi pendukung seperti blockchain dan kecerdasan buatan, serta mekanisme mitigasi akuntansi. Temuan menunjukkan bahwa keempat variabel tersebut membentuk struktur konseptual yang saling terkait, di mana kualitas AIS meningkatkan ketepatan pengambilan keputusan, sistem peringatan dini memperkuat deteksi dini terhadap potensi krisis, dan teknologi digital bersama praktik akuntansi strategis mendukung respons organisasi terhadap tekanan fiskal. Kajian ini mengimplikasikan bahwa AIS seharusnya dikembangkan tidak hanya sebagai alat pelaporan, melainkan sebagai sistem strategis yang mampu merespons dinamika krisis secara adaptif dan berbasis data. Temuan ini memberikan dasar konseptual untuk inovasi desain AIS dalam konteks ketidakpastian ekonomi global dan mendukung integrasi dimensi teknologi, manajemen risiko, dan tata kelola keuangan dalam satu kerangka terpadu.

Keywords

Kualitas AIS Sistem Peringatan Dini Blockchain Audit Digital Krisis Keuangan Sistem Informasi

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Giovania, G., & Arjuna, B. J. P. (2024). Mitigasi Krisis Keuangan melalui Sistem Informasi Akuntansi: Sebuah Kajian Literatur Sistematis Berbasis Teknologi Digital. Economics and Digital Business Review, 5(2), 712–722. https://doi.org/10.37531/ecotal.v5i2.2666
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