Does Accounting Information System on Financial Report Transparency:A Literature Review

: The full implementation of the accounting system has begun. The practice is still facing various problems related to information systems, knowledge of accountants so that it has an impact on the transparency of financial reports. This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system. Research data was collected through literature review using a narrative review commentary. The research aims to provide education that financial statement transparency is very important, accounting information system as an influencing part. With literature review knowledge related to financial statement transparency will increase.


INTRODUCTION
According to the literature, transparent financial statements are influenced by many factors.According to (Spathis & Constantinides, 2004)requires the integration of information systems to integrate the accounting process properly.The use of integrated information systems can provide great motivation for staff, increase the efficiency and effectiveness of resource use, and automate data collection and processing (Tanjeh, 2016).Information systems can improve efficiency, improve process effectiveness, improve internal control structures and make better decision-making (Khasanah, Mulyani, Akbar, & Dahlan, 2021).Support for the integration of accounting information systems in consolidating financial statements (LK) of accounting entities in both private and government industries.
The application must be supported by good accounting knowledge and understanding from accountants.For this reason, knowledge management is needed, which is known as Knowledge Management.Knowledge is needed in developing strategic steps for implementing accounting practices (Ismaili, Ismajli, & Vokshi, 2021).Knowledge Able to help solve problems faced by accountants when adapting to the accounting system (Kulkarni, Robles-Flores, & Popovic, 2017) ; (Istianingsih, 2021).
The use of the right information system is believed to be able to provide better information so as to improve the quality of government fiscal transparency (Krpan & Schnall, 2017).Transparency of financial statements is financial reporting that is comprehensive, clear, reliable, timely and relevant to the financial situation (Changwony & Paterson, 2019).Good fiscal transparency is demonstrated by increasing the role of the financial reporting system as a key component of the financial architecture (McCrie & Lee, 2022).

LITERATURE REVIEW
Institutional theory or institutional theory includes the formation of organizations due to institutional environmental pressures that lead to institutionalization (Adjei, Adams, & Mamattah, 2021).Ideas or ideas in the institutional environment form the language and symbols that explain the existence of an accepted organization (Zucker, 1987).As norms in organizational concepts.Institutional theory provides insight into how best practices are disseminated and institutionalized (Adjei et al., 2021)with an emphasis on interaction and institutional context (Albu, Albu, & Alexander, 2014).

Accounting Information System
An information system is a set of components in the form of people, hardware, software, data communication networks, databases, and procedures that are interrelated in collecting, manipulating, storing, and disseminating data or information to achieve organizational goals (Kock, Schulz, Kopmann, & Gemünden, 2020).An integrated information system is a collection of several collections of information that are combined together in an organized manner.Collected at different times by different units to make it available to everyone who needs it(Tingey-Holyoak, Pisaniello, Buss, & Mayer, 2021).Integrated information system is a mechanism to describe the relationship of information technology in a separate organization with standardized business processes (Tweedie, 2022) ; (Patasiene, Zaukas, & Patasius, 2015).Integration aims to facilitate data exchange and information sharing to achieve coordination between organizations so that it can be monitored by all interested parties (Ciampi, Faraoni, Ballerini, & Meli, 2022) ; (Princess Primawanti & Ali, 2022).

Picture 1. Model for Accounting Information Systems-Data Resources:
An integrated accounting information system is the provision of various opportunities to coordinate organizational activities by facilitating the exchange of information between units or between departments to improve the quality of information resulting in better decision making (Sledgianowski, Gomaa, & Tan, 2017).An integrated accounting information system is used in financial management to administer revenues and expenses (Lim & Zhang, 2022).
Accounting is defined as the recording of transactions that change the financial statements in the period in which the event occurs (Kieso, Weygandt, & Warfield, 2016).Accounting is an entry made in an accounting period to reflect events that occurred.An example is recording interest income received and wages to be paid (Vlismas, 2018).
Accounting is an attempt to record financial transactions in an entity where other events and circumstances have consequences in the period in which those transactions, events and circumstances occur.Not only in the period in which money is received or paid by the entity (Sohn, 2016) ; (Lennox, Wang, & Wu, 2018).Accounting does not only record cash receipts and disbursements, but also records the recognition of revenues, costs, gains, losses, and the addition or decrease of assets and liabilities as well as amortization (Changwony & Paterson, 2019).Defines accounting as a methodology in which transactions are recognized as the underlying economic events for which they are recorded, regardless of when cash receipts and payments occur.

Financial Report Transparency
Transparency of financial statements is defined as financial reporting with reliable, timely and relevant criteria that can be used as a key element in effective fiscal management (Istianingsih, Trireksani, & Manurung, 2020).Transparency of financial statements is reporting that is comprehensive, clear, reliable, timely and relevant.Regarding the state of government finances in the past, present and future (Changwony & Paterson, 2019).Explain that financial statement transparency is a form of openness to the wider community through the provision of financial information that is reliable, comprehensive, timely, easy to understand, and acceptable (Montes & da Cunha Lima, 2018), internationally regarding the activities of the entity.Fiscal transparency is openness to the public through access to information about the activities of entities that can be trusted, comprehensive, timely, easy to understand (Christofzik, 2019), and can be validated internationally so that the public can accurately assess the financial position, actual costs and benefits of the entity's activities, including the present economic value, future and social impacts caused.Financial transparency is the clarity of accounting practices that require technology and information systems that are easy to use and must be integrated with other systems so that resistance does not occur in their application (Larch, Kumps, & Cugnasca, 2021).Integrated information technology and systems can help reduce barriers to preparing transparent financial reports (Halabi, Alshehabi, & Zakaria, 2019).Accounting is not only a means to improve managerial decision-making processes but also as a medium to increase accountability, transparency and legitimacy (Chen, Che, Zheng, & You, 2020).The use of an integrated accounting information system can increase absolute discretion so that it can produce more accurate, reliable, comprehensive, and relevant information, so that transparency and accountability in financial management will be better.

RESEARCH METHODS
Literature review is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research works and ideas that have been produced by researchers and practitioners.The literature review aims to make analysis and synthesis of existing knowledge related to the topic to be researched to find empty space for research to be carried out.A more detailed goal is explained by (Pochiraju & Seshadri, 2019) namely (1) providing a theoretical background/base for the research to be carried out, (2) studying the depth or breadth of existing research related to the topic to be studied and (3) answering practical questions with an understanding of what has been produced by previous research. .Literature review using narrative reviewcommentary which will be accompanied by the opinion of the author on the sub-discussion.Is a commentary on a biased or conflicting article.The author presents his opinion and concludes the published articles.

FINDINGS AND DISCUSSION
The integrated accounting information system is designed to improve the system for recording, tracking, and managing financial data.The aim is to increase the transparency and accountability of financial reports in the financial management process (İç, elik, Kavak, & Baki, 2022) ; (Lee & Suh, 2022).explained that the integrated information system is capable of providing an integrated computerized financial package to increase the effectiveness and transparency of budget management with a computerized government accounting system.The integrated information system has a positive influence in improving the transparency of the entity's financial management, increasing the trust and credibility of the budget through the completeness and transparency of the information presented in the financial statements.
An integrated accounting information system is an automation solution that enables entities to plan, execute, and monitor budget management.According to (Cho, Kwon, & Krishnan, 2020).An integrated accounting information system is able to facilitate the disclosure of government financial information to the public in order to improve accountability and transparency in the management of financial statements and to increase public participation (GAO, 2019).Explain that the integrated accounting information system provides positive benefits in managing the transparency of financial statements for better, more optimal allocation of resources, reducing fraud and corruption, increasing transparency and accountability of financial reports.

CONCLUSION AND RECOMMENDATION
The financial information system is one of the important factors in increasing the transparency of financial statements.Financial statements will be clearer and can be used in a timely manner if using an accounting information system to record financial transactions in entities where other events and circumstances have consequences in the period in which these transactions, events and circumstances occur.