Analisis Persepsi Mahasiswa Akuntansi terhadap Peran Sistem Informasi Akuntansi dalam Pencegahan Fraud di Era Digital

Abstract

Digital transformation has strengthened the role of Accounting Information Systems (AIS) as a means of processing financial data that is fast, integrated, and technology-based. On the other hand, technological developments have also increased the complexity of fraud risks, necessitating more effective control systems. This study aims to explore accounting students’ perceptions of the role of AIS in fraud prevention in the digital age. The study employs a descriptive qualitative approach, with data collected through in-depth interviews with students who have taken courses in Accounting Information Systems, Auditing, and Internal Control. The data were analyzed through the stages of reduction, presentation, and drawing conclusions. The results indicate that students view AIS as a crucial tool in fraud prevention by enhancing transparency, recording accuracy, data security, and providing audit trails that facilitate transaction tracing. The use of technologies such as automation, big data, and artificial intelligence is also considered capable of supporting the early detection of fraud. However, the effectiveness of AIS remains dependent on the competence of human resources, individual integrity, and the quality of an organization’s internal controls. This study is expected to provide input for the development of accounting education and to enhance the readiness of prospective accountants to face organizational governance challenges in the digital age.