The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

The current era of globalization has many impacts on Indonesian society, including the impact of online gambling addiction. In recent years, gambling over the Internet, or commonly called online gambling, has been increasing. According to Kata data, of the total 2.8 million people involved in online gambling or slots in Indonesia, as many as 2.2 million of them are university students. These people participate in virtual gambling activities through online platforms such as websites and applications connected to the internet. The entire transaction process from depositing to withdrawing gambling winnings is carried out online in an online connected system. The purpose of this study is to analyze the factors that make current students interested in online gambling (scatter). This study uses quantitative research methods with a focus on results. The research data was collected through questionnaires distributed to several respondents who are students. The results showed that the impact of online gambling on students is to cause feelings of laziness and reduce academic performance. On average, students spend up to one hour playing Scatter. Financial difficulties (pocket money) are also a factor that affects students playing scatter (online gambling).