Pengaruh digitalisasi terhadap pengendalian internal: Sebuah kajian komprehensif

Tris Chandra Putra; Donny Maha Putra; Lidya Primta Surbakti

doi:10.54957/jurnalku.v5i2.1599

Penulis

Tris Chandra Putra Universitas Pembangunan Nasional Veteran Jakarta
Donny Maha Putra Universitas Pembangunan Nasional Veteran Jakarta
Lidya Primta Surbakti Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v5i2.1599

Kata Kunci:

Accountant's Role, Digitalization, Internal Control, Risk Management

Abstrak

Transformasi digital telah menjadi motor penggerak perubahan fundamental dalam lanskap bisnis global, mendorong perusahaan untuk mengadopsi teknologi baru demi keunggulan kompetitif. Artikel ini menyajikan kajian komprehensif mengenai pengaruh digitalisasi terhadap pengendalian internal, menggunakan metode tinjauan literatur yang sistematis dan analisis teoritis. Kami mengeksplorasi bagaimana adopsi teknologi digital, seperti cloud computing, big data analytics, kecerdasan buatan (AI), otomatisasi proses bisnis (RPA), dan Internet of Things (IoT), menciptakan tantangan sekaligus peluang baru bagi pengendalian internal. Analisis mendalam dilakukan terhadap lima komponen COSO dalam rangka memahami secara komprehensif dampak digitalisasi. Kami juga mengkaji evolusi peran akuntan di era digital, termasuk keterampilan yang dibutuhkan untuk memastikan efektivitas pengendalian. Melalui sintesis literatur dan teori yang relevan, penelitian ini mengidentifikasi kesenjangan penelitian yang ada dan memposisikan kontribusinya dalam memberikan pemahaman yang lebih mendalam serta panduan praktis bagi organisasi dalam menavigasi kompleksitas pengendalian internal di tengah arus digitalisasi yang kian deras.

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