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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Implementation of SysTrust Theory: A Systematic Literature Review
Salsabila Fitri Tarissa Nasution, Iskandar Muda, Sambas Ade Kesuma
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DOI:10.17265/1548-6583/2025.03.003
University of North Sumatra, Medan, Indonesia
This study aims to explore the application of SysTrust Theory in Accounting Information Systems (AIS) through a systematic literature review. SysTrust Theory, developed by the AICPA (2017), focuses on the reliability of information systems by assessing aspects such as availability, integrity, security, confidentiality, and privacy. This study analyzed several related articles published between 2012 and 2025, identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness, business performance, financial reporting quality, and organizational commitment. The results showed that integrity was the most dominant factor in improving AIS reliability, followed by security and privacy. The implementation of SysTrust has also been shown to reduce the risk of fraud, improve the accuracy of financial data, and support strategic decision making. However, challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles. This study recommends the need to improve system quality, educate users, and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.
SysTrust theory, Accounting Information System (AIS), availability, integrity, security, confidentiality, privacy
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