Proceedings

The proceedings of the 2023 AISINDO Symposium have been published as an open-access volume in CEUR Workshop Proceedings (ISSN 1613-0073). All papers underwent a rigorous double-blind peer review process with at least two independent reviewers per submission.

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Iman Sudirman, Indra Kharisma Raharjana, and Hartarto Junaedi (eds.): Proceedings of the 2023 AISINDO Symposium on Accounting Information Systems and Digital Transformation, Surabaya, Indonesia, November 15–16, 2023. CEUR Workshop Proceedings, ISSN 1613-0073. Published December 2023.

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Table of Contents

Digital Transformation of Accounting Information Systems: A Framework for Emerging Economy Enterprises
Jiu Xiaoxiao — Foster School of Business, University of Washington, Seattle, WA, USA
Adoption of Cloud-Based Accounting Information Systems: An Extended UTAUT2 Study in Indonesian SMEs
Budi Wijaya, Ratna Pratama — BINUS University, Jakarta, Indonesia
ERP Implementation and Organisational Benefits Realisation: A Multi-Case Study in Malaysian Manufacturing Firms
Ahmad Faisal Rahman, Nor Zairah Ab. Rahim, Shahrizal Othman — Universiti Teknologi Malaysia (UTM), Johor Bahru, Malaysia
Process Mining for Continuous Auditing: Evidence from the Indonesian Public Sector
Dewi Sukarno, Ayu Putri — Institut Teknologi Sepuluh Nopember (ITS), Surabaya, Indonesia
Robotic Process Automation in Audit Firms: A TOE Framework Analysis of Vietnamese Adoption Patterns
Nguyễn Văn Minh, Trần Thị Hương — University of Economics Ho Chi Minh City (UEH), Vietnam
Blockchain-Enabled Triple-Entry Accounting for Cooperative Enterprises: A Hyperledger-Based Prototype
Hadi Setiawan — Universitas Indonesia, Depok, Indonesia

Review Process

All papers submitted to the symposium underwent a rigorous double-blind peer review process. Each submission was assigned to at least two independent reviewers drawn from the international Program Committee. Reviewers evaluated each paper on:

The Program Committee met following the review period to make final acceptance decisions based on reviewer assessments. Accepted papers were revised by authors in light of reviewer comments prior to inclusion in these proceedings.