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Accounting Information Systems (AISs) are central to organisational decision-making, financial reporting, and regulatory compliance. Yet, the rapid digitalisation of financial operations has exposed these systems to cyber vulnerabilities, human errors, and inefficiencies in data management. To systematically examine these weaknesses, this paper employs a Systematic Literature Review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, analysing peer-reviewed journals, conference proceedings, and industry reports published between 2015 and 2025. The review identifies critical AIS vulnerabilities, including inadequate cyber controls, low human awareness of security risks, weak protection of digital assets, limited integration of risk management, absence of quantitative performance metrics, and restricted accessibility for Small and Medium-sized Enterprises (SMEs). Based on these findings, a structured framework for next-generation AIS solutions is proposed, comprising real-time dashboards, cloud-based zero-trust architectures, hyper-automation, artificial intelligence-driven insights, blockchain, Internet of Things integration, self-healing systems, and adaptive risk engines. These interventions aim to strengthen data integrity, system resilience, regulatory compliance, and organisational agility, offering practical benefits to SMEs and large organisations operating in increasingly complex financial environments. Overall, the paper provides a comprehensive, evidence-based roadmap that bridges gaps in cybersecurity, operational efficiency, and decision-making within AIS, contributing valuable insights for practitioners, researchers, and policymakers seeking to modernise AISs while mitigating cyber, operational, and compliance risks.

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Furqan such as Point of Sale (POS) and Payroll purchase systems so that the system becomes more integrated. It also needs to be developed to produce open-source software on the market so that it can be used by a wider non-profit organization.