Main Article Content
Abstract
Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors.
Research Design and Methodology: Utilizing a qualitative approach, the study employs case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics.
Findings and Discussion: The research identifies the growing sophistication of cyber threats, necessitating advanced technological solutions such as encryption, multi-factor authentication (MFA), and artificial intelligence (AI) for real-time threat detection. Despite these advancements, human factors like insufficient cybersecurity awareness and organizational factors such as inadequate security policies and investment remain significant vulnerabilities. The study highlights the critical role of a strong cybersecurity culture, effective governance, and regulatory compliance in enhancing AIS security. Empirical evidence supports the necessity of integrating these elements to mitigate cyber risks effectively.
Implications: The findings underscore the importance of a holistic approach to AIS cybersecurity, combining technological advancements with robust organizational practices and continuous training. Organizations are advised to foster a cybersecurity-conscious culture, develop clear policies, and ensure top management support to enhance their cybersecurity posture. These insights provide actionable recommendations for organizations aiming to protect their AIS against evolving cyber threats.
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References
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References
Afkar, M. A. (2023). Transformasi Bisnis dengan Penerapan Kecerdasan Buatan (AI) pada Sistem Informasi dan Teknologi Digital: Tren Utama Tahun 2023. https://doi.org/10.56347/jdtt.v2i1.146
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195
Akbar Bahtiar, S. E., Yuliana, S. E., Ir Wati Asriningsih Pranoto, M. T., Efendi, A. I., Sofyanty, D., Fatma Sarie, S. T., Jana Sandra, S. E., Michael Rawung, S. E., Dede Hertina, S. E., & Poluan, R. T. (2023). PENGANTAR MANAJEMEN RISIKO. Cendikia Mulia Mandiri.
Arbanas, K., & Hrustek, N. Ž. (2019). Key success factors of information systems security. Journal of Information and Organizational Sciences, 43(2), 131–144. https://doi.org/10.31341/jios.43.2.1
Bahari, A. F. (2024). E-Business Ecosystems: Understanding the Dynamics of Digital Platforms and Marketplaces. Advances in Business & Industrial Marketing Research, 2(1 SE-Articles), 48–58. https://doi.org/10.60079/abim.v2i1.270
Bello, H. O., Courage Idemudia, & Toluwalase Vanessa Iyelolu. (2024). Navigating Financial Compliance in Small and Medium-Sized Enterprises (SMEs): Overcoming challenges and implementing effective solutions. World Journal of Advanced Research and Reviews, 23(1), 042–050. https://doi.org/10.30574/wjarr.2024.23.1.1984
Bennett, C. J. (2018). The European General Data Protection Regulation: An instrument for the globalization of privacy standards? Information Polity, 23(2), 239–246. https://doi.org/10.3233/IP-180002
Chen, Y. A. N., Ramamurthy, K., & Wen, K.-W. (2015). Impacts of comprehensive information security programs on information security culture. Journal of Computer Information Systems, 55(3), 11–19. https://doi.org/10.1080/08874417.2015.11645767
Cram, W. A., Wang, T., & Yuan, J. (2023). Cybersecurity research in accounting information systems: A review and framework. Journal of Emerging Technologies in Accounting, 20(1), 15–38. https://doi.org/10.2308/JETA-2020-081
Ghosh, K. (2022). Cybersecurity in Digital India. International Journal For Multidisciplinary Research, 4(6), 1–7. https://doi.org/10.36948/ijfmr.2022.v04i06.1175
Goodfellow, I., McDaniel, P., & Papernot, N. (2018). Making machine learning robust against adversarial inputs: Such inputs distort how machine-learningbased systems are able to function in the world as it is. Communications of the ACM, 61(7), 56–66. https://doi.org/10.1145/3134599
Janvrin, D. J., & Wang, T. (2019). Implications of cybersecurity on accounting information. Journal of Information Systems, 33(3), A1–A2. https://doi.org/10.2308/isys-10715
Kafi, M. A., & Akter, N. (2023). Securing financial information in the digital realm: case studies in cybersecurity for accounting data protection. American Journal of Trade and Policy, 10(1), 15–26. https://doi.org/10.18034/ajtp.v10i1.659
Khando, K., Gao, S., Islam, S. M., & Salman, A. (2021). Enhancing employees information security awareness in private and public organisations: A systematic literature review. Computers & Security, 106, 102267. https://doi.org/https://doi.org/10.1016/j.cose.2021.102267
Kure, H. I., Islam, S., & Razzaque, M. A. (2018). An integrated cyber security risk management approach for a cyber-physical system. Applied Sciences (Switzerland), 8(6). https://doi.org/10.3390/app8060898
Liu, C., Wang, N., & Liang, H. (2020). Motivating information security policy compliance: The critical role of supervisor-subordinate guanxi and organizational commitment. International Journal of Information Management, 54, 102152. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2020.102152
Manvi, S. S., & Krishna Shyam, G. (2014). Resource management for Infrastructure as a Service (IaaS) in cloud computing: A survey. Journal of Network and Computer Applications, 41, 424–440. https://doi.org/https://doi.org/10.1016/j.jnca.2013.10.004
Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., & Hung Byers, A. (2011). Big data: The next frontier for innovation, competition, and productivity. https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/big-data-the-next-frontier-for-innovation.pdf
Marico, M. A. (2019). Peluang Dan Tantangan Untuk Manajemen Akuntansi Di Era Big Data. Jurnal Ilmu Manajemen Terapan, 1(1), 31–37. https://doi.org/10.31933/JEMSI.V1I1.44
Maulani, G., Kom, S., Kom, M., Solehudin, M. M., Kartika, I. M., SE, M. M. A., Andayani, S. U., Sos, S., Negara, A. K., & SE, M. M. (2024). Konsep Dasar Bisnis Internasional. Cendikia Mulia Mandiri.
Mosenia, A., & Jha, N. K. (2017). A Comprehensive Study of Security of Internet-of-Things. IEEE Transactions on Emerging Topics in Computing, 5(4), 586–602. https://doi.org/10.1109/TETC.2016.2606384
Ngamal, Y., & Perajaka, M. A. (2022). Penerapan Model Manajemen Risiko Teknologi Digital Di Lembaga Perbankan Berkaca Pada Cetak Biru Transformasi Digital Perbankan Indonesia. Jurnal Manajemen Risiko, 2(2), 59–74.
Nnaji, C., & Karakhan, A. A. (2020). Technologies for safety and health management in construction: Current use, implementation benefits and limitations, and adoption barriers. Journal of Building Engineering, 29, 101212. https://doi.org/https://doi.org/10.1016/j.jobe.2020.101212
Prasetianingrum, S., & Sonjaya, Y. (2024). The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape. Advances in Applied Accounting Research, 2(1 SE-), 39–53. https://doi.org/10.60079/aaar.v2i1.165
Pratiwi, A. D., Kambey, J. P., & Moroki, F. O. (2023). Sistem Informasi Akuntansi. EDUPEDIA Publisher, 1–72. https://press.eduped.org/index.php/pedia/article/view/8
Riswanto, A., Joko, J., Napisah, S., Boari, Y., Kusumaningrum, D., Nurfaidah, N., & Judijanto, L. (2024). Ekonomi Bisnis Digital: Dinamika Ekonomi Bisnis di Era Digital. PT. Sonpedia Publishing Indonesia.
Rosati, P., & Lynn, T. (2021). A dataset for accounting, finance and economics research on US data breaches. Data in Brief, 35, 106924. https://doi.org/https://doi.org/10.1016/j.dib.2021.106924
Russell, S. J., & Norvig, P. (2016). Artificial intelligence: a modern approach. Pearson.
Salsabila, H., & Nasution, I. P. (2024). Analisis Dampak Regulasi Privasi Data Terhadap Manajemen Kemanan Data Di Sektor Bisnis. Kohesi: Jurnal Sains Dan Teknologi, 3(10), 1–10. https://doi.org/10.3785/kohesi.v3i10.4068
Schein, E. H. (2010). Organizational culture and leadership (Vol. 2). John Wiley & Sons.
Shalahuddin, S. (2023). Improving Employee Performance Through Good Organizational Culture and Work Motivation. Advances in Human Resource Management Research, 1(1 SE-Articles), 1–13. https://doi.org/10.60079/ahrmr.v1i1.38
Silalahi, F. D. (2022). Keamanan Cyber (Cyber Security). Penerbit Yayasan Prima Agus Teknik, 8(1 SE-Judul Buku). https://penerbit.stekom.ac.id/index.php/yayasanpat/article/view/367
Smith, S. S. (2019). Emerging Technologies and Implications for Financial Cybersecurity. International Journal of Economics and Financial Issues, 10(1 SE-Articles), 27–32. https://www.econjournals.com/index.php/ijefi/article/view/8844
Subashini, S., & Kavitha, V. (2011). A survey on security issues in service delivery models of cloud computing. Journal of Network and Computer Applications, 34(1), 1–11. https://doi.org/https://doi.org/10.1016/j.jnca.2010.07.006
Whitman, M. E., & Mattord, H. J. (2009). Principles of information security. Thomson Course Technology Boston, MA.