OPTIMIZING THE SYSTEM DEVELOPMENT LIFE CYCLE TO MINIMIZE RISK IN ACCOUNTING INFORMATION SYSTEMS

The development of reliable and secure accounting information systems is essential in supporting the smooth operations and reliability of an organization's financial statements. However, many accounting information systems face significant risks, such as design errors, system failures, and threats to data integrity. These risks, if not properly managed, can lead to serious financial and reputational losses. Therefore, this study aims to explore how System Development Life Cycle (SDLC) optimization can reduce risks in the development of accounting information systems. Using a qualitative approach and literature study, this research identifies stages in the SDLC that require special attention, such as requirements analysis, design, testing, and maintenance. The results show that better risk management at each stage of the SDLC-especially in careful planning, detailed design, and comprehensive testing-can reduce the potential for system errors and improve the security of accounting data. In conclusion, SDLC optimization plays a crucial role in minimizing risks that can affect the quality and security of accounting information systems, thereby improving operational efficiency and ensuring better accuracy of financial reports.