Efektivitas Sistem Informasi Akuntansi Dalam Mengelola Kas dan Mencegah Fraud

Abstract

Ineffective cash management practices such as delayed transaction recording, lack of dual verification, and error-prone manual bookkeeping are major contributors to vulnerabilities that lead to irregularities and fraud within companies. Weaknesses in internal control systems further exacerbate these issues, as they fail to detect or prevent unauthorized transactions in a timely manner. In this context, Accounting Information Systems (AIS) serve as a strategic solution to foster transparency, accuracy, and efficiency in cash recording and supervision. This study aims to analyze the effectiveness of AIS implementation in cash management and fraud prevention through a literature review. The method employed is a literature study of sources including scholarly journals, theses, and books published within the last five years. The findings indicate that the implementation of AIS—particularly those integrated with robust internal control systems positively influences the effectiveness of cash management and can significantly reduce the risk of fraud. AIS has been proven to enhance not only administrative efficiency but also transaction oversight and the accountability of financial reporting. This study concludes that AIS is a critical component in supporting transparent, accountable, and fraud-resistant cash management in the digital era.

Keywords

Accounting Information System; Cash Management; Internal Control; Fraud Prevention; Operational Efficiency