Pengaruh Sistem Informasi Akuntansi (SIA) Modern dan Rekayasa Keuangan terhadap Profitabilitas dan Sustainabilitas Perusahaan dengan Studi Kasus: Kajian Literatur

Abstract

This study aims to examine in depth the influence of modern Accounting Information Systems and financial engineering on corporate profitability and sustainability through a literature review approach. This study uses a qualitative method with a literature review approach to nine scientific articles, both accredited national journals and reputable international journals relevant to the research topic. Data analysis was conducted by synthesizing empirical and conceptual findings to identify patterns of relationships between research variables. The results of this study indicate that modern AIS plays a significant role in increasing corporate profitability and sustainability by improving the quality of financial information, operational efficiency, strengthening internal control, and reporting transparency. Financial engineering carried out ethically through optimal management of leverage and capital structures has been proven to increase profitability, while manipulative practices in this case have the potential to threaten the long-term sustainability of the company. The conclusion of this study confirms that the integration of modern AIS and financial engineering practices that are oriented towards sustainability is key to creating added value for the company. This research can provide theoretical and practical implications for the development of financial management and corporate governance in today's digital era.