Pengaruh Teknologi Digital terhadap Praktik Akuntansi; Literature Review
DOI:
https://doi.org/10.31004/joecy.v5i2.3363Keywords:
Digital Accounting, Artificial Intelligence (AI), Big Data, Transformasi Akuntansi, Systematic Literature Review (SLR)Abstract
Perkembangan teknologi digital telah merevolusi praktik akuntansi, menciptakan perubahan mendasar dalam cara akuntan mengumpulkan, mengolah, dan menyajikan informasi keuangan. Kajian ini bertujuan untuk menganalisis pengaruh teknologi digital, meliputi digital accounting, artificial intelligence (AI), dan big data, terhadap praktik akuntansi melalui pendekatan systematic literature review (SLR). Penelitian ini mengacu pada protokol PRISMA dengan menganalisis 15 artikel terpilih dari rentang tahun 2015–2025 yang relevan dengan topik. Hasil kajian menunjukkan bahwa digital accounting meningkatkan efisiensi operasional dan transparansi laporan keuangan, AI mendorong otomatisasi proses audit dan pengambilan keputusan strategis, sementara big data memperkuat kapasitas analitis akuntan dalam mendukung perencanaan keuangan berbasis data. Meskipun demikian, adopsi teknologi digital masih menghadapi tantangan seperti resistensi terhadap perubahan, keterbatasan infrastruktur, rendahnya literasi digital, serta isu etika dan regulasi. Kajian ini juga mengidentifikasi kesenjangan penelitian, di antaranya keterbatasan studi integratif yang mengkaji pengaruh simultan berbagai teknologi digital serta kurangnya penelitian longitudinal di sektor publik dan negara berkembang. Temuan penelitian ini diharapkan dapat menjadi referensi bagi praktisi, akademisi, dan pembuat kebijakan dalam merancang strategi adaptasi serta pengembangan kompetensi akuntan di era digital.
References
Abbasi, A., Sarker, S., & Chiang, R. (2016). Big Data Research in Information Systems: Toward an Inclusive Research Agenda. In J. Assoc. Inf. Syst. (Vol. 17, p. 3). https://doi.org/10.17705/1jais.00423
Agostino, D., Saliterer, I., & Steccolini, I. (2021). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. In Financial Accountability & Management. https://doi.org/10.1111/faam.12301
Ainiyah, G., Permatasari, K., & Murwati, S. (2022). TEKNOLOGI INFORMASI DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI. In Jurnal Riset Keuangan dan Akuntansi. https://doi.org/10.25134/jrka.v8i1.5917
Akmaluddin, M., & Dewayanto, T. (2023). SYSTEMATIC LITERATURE REVIEW: IMPLEMENTASI ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA BIDANG AKUNTANSI MANAJEMEN. Diponegoro Journal of Accounting, 12(4), Article 4. https://ejournal3.undip.ac.id/index.php/accounting/article/view/41628
Alassuli, A., Thuneibat, N. S., Eltweri, A., Al-Hajaya, K., & Alghraibeh, K. (2025). The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance. Journal of Risk and Financial Management, 18(5), Article 5. https://doi.org/10.3390/jrfm18050272
Al-Okaily, M., Alghazzawi, R., Alkhwaldi, A. F., & Al-Okaily, A. (2022). The effect of digital accounting systems on the decision-making quality in the banking industry sector: A mediated-moderated model. Global Knowledge, Memory and Communication, 72(8–9), 882–901. https://doi.org/10.1108/GKMC-01-2022-0015
Alsulami, F. (2025). Digital innovation and sustainable accounting practices: A systematic literature review through the governance context. Journal of Governance and Regulation, 14(1), 38. https://doi.org/10.22495/jgrv14i1art4
Anh, N. T. M., Hoa, L. T. K., Thao, L. P., Nhi, D. A., Long, N. T., Truc, N. T., & Xuan, V. N. (2024). The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam. In Journal of Risk and Financial Management. https://doi.org/10.3390/jrfm17010027
Applied College, Imam Mohammad Ibn Saud Islamic University, Riyadh, Saudi Arabia, & Alotaibi, K. O. (2024). The impact of digital transformation on the accounting system effectiveness. International Journal of ADVANCED AND APPLIED SCIENCES, 11(11), 198–208. https://doi.org/10.21833/ijaas.2024.11.021
Arda, D. P., Saefullah, A., Fadli, A., & Mukarramah, S. F. A. (2023). Constraints to the Implementation of Good Corporate Governance in State-Owned Enterprises Towards a Society Era 5.0: Case Study in Indonesia | American Journal of Economic and Management Business (AJEMB). https://ajemb.us/index.php/gp/article/view/11
Arkhipova, D., Montemari, M., Mio, C., & Marasca, S. (2024). Digital technologies and the evolution of the management accounting profession: A grounded theory literature review. Meditari Accountancy Research, 32(7), 35–64. https://doi.org/10.1108/MEDAR-07-2023-2097
Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: Systematic literature review. Meditari Accountancy Research, 30(7), 121–146. https://doi.org/10.1108/MEDAR-10-2021-1477
Daud, M. (2025). Systematic Literature Review: Peran Informasi Akuntansi dan Akuntansi Manajemen dalam Pengambilan Keputusan. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(3), Article 3. https://doi.org/10.56799/ekoma.v4i3.6782
Firman, D. (2024). Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital. Balance : Jurnal Akuntansi Dan Manajemen, 3(3), Article 3. https://doi.org/10.59086/jam.v3i3.769
Hamdy, A., Diab, A., & Eissa, A. M. (2025). Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries. International Journal of Financial Studies, 13(1), Article 1. https://doi.org/10.3390/ijfs13010030
Hasan, A. R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. In Open Journal of Business and Management. https://doi.org/10.4236/ojbm.2022.101026
Huy, P. Q., & Phuc, V. K. (2025). Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem? Journal of Innovation and Entrepreneurship, 14(1), 3. https://doi.org/10.1186/s13731-024-00444-x
Khotanlou, M., Kazemiolum, M., Shlaka, A. H. H., & Suwadi, D. M. A. (2025). The Impact of Digital Transformation on the Accounting Profession: Analysis of Opportunities and Challenges. Journal of Management World, 2025(3), Article 3. https://doi.org/10.53935/jomw.v2024i4.1069
Kokina, J., & Blanchette, S. (2019). Early evidence of digital labor in accounting: Innovation with Robotic Process Automation. In Int. J. Account. Inf. Syst. (Vol. 35). https://doi.org/10.1016/j.accinf.2019.100431
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Moron, C. E., & Diokno, C. O. B. (2023). Level of Readiness and Adoption on the Use of Artificial Intelligence Technologies in the Accounting Profession. Open Journal of Accounting, 12(03), 37–54. https://doi.org/10.4236/ojacct.2023.123004
Muliawan, A., Fitri, S. D., & Putra, H. E. (2024). The Impact of Sustainability Reporting and Digital Accounting Systems on the Financial Performance of Corporations. Dinasti Accounting Review, 1(4), 150–155. https://doi.org/10.38035/dar.v1i4.1816
O’Leary, Z. (2014). The essential guide to doing your research project. https://www.semanticscholar.org/paper/1191689210fd00ffc1b9dd7716d92a43b6327c5f
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, n71. https://doi.org/10.1136/bmj.n71
Pati, D., & Lorusso, L. N. (2018). How to Write a Systematic Review of the Literature. HERD: Health Environments Research & Design Journal, 11(1), 15–30. https://doi.org/10.1177/1937586717747384
Putra, J. E., Fitrios, R., & Hanif, R. A. (2020). PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KOMPETENSI PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI, SERTA DAMPAKNYA PADA KUALITAS INFORMASI AKUNTANSI. In Jurnal Riset Akuntansi. https://doi.org/10.34010/jra.v12i1.2555
Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser? In Management Accounting Research (Vol. 31, pp. 118–122). https://doi.org/10.1016/J.MAR.2016.01.003
Richardson, E., Sela, M., & Kimmel, R. (2016). 3D Face Reconstruction by Learning from Synthetic Data. In 2016 Fourth International Conference on 3D Vision (3DV) (pp. 460–469). https://doi.org/10.1109/3DV.2016.56
Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29, 37–58. https://doi.org/10.1016/j.accinf.2018.03.001
Saefullah, A., & Hajar, E. S. (2023). Strategi meningkatkan literasi masyarakat atas program penjaminan simpanan oleh LPS. LITERATUS: Jurnal Ilmiah Kebijakan, Pemerintahan Dan Sosial Politik, 4(2). https://doi.org/10.56444/literatus.v4i2.493
Saefullah, A., Hidayatullah, S., Fadli, A., & Candra, H. (2024). The Impact Of Transformational Leadership On Energy Innovation: A Review From The Viewpoint Of The Consumer. 8(1). https://doi.org/10.29099/ijair.v8i1.1.1357
Salgado-García, J. A., Terán-Bustamante, A., & González-Zelaya, V. (2024). Digital transformation in management and accounting sciences: Research trends in Scopus. Iberoamerican Journal of Science Measurement and Communication, 4(1), Article 1. https://doi.org/10.47909/ijsmc.884
Sari, N., Hasan, A., & Diyanto, V. (2016). Pengaruh Kapasitas Sumber Daya Manusia, Pemahaman Akuntansi, Penerapan Sap, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Bu (Vol. 3, pp. 1478–1490). https://www.semanticscholar.org/paper/53d0532f88c3f2853ecb24373d7ba3420b6ded43
Wangi, E. A. (2024). the Dampak Transformasi Digital terhadap Praktik Akuntansi: Kajian Literatur Sistematis: --. JURNAL RISET AKUNTANSI JAMBI, 7(2), 1–12.
Warren, D. R., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. In Accounting Horizons (Vol. 29, Issue 2, pp. 397–407). https://doi.org/10.2308/ACCH-51069
Wila, S. S. P., Arthana, I. K., & Suryaputra, F. A. G. (2025). Literasi Digital dalam Memediasi Pengaruh Transformasi Digital terhadap Peran Akuntan Manajemen. AKUNTANSI 45, 6(1), 406–418. https://doi.org/10.30640/akuntansi45.v6i1.4413
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Haria Saputri, Fitri Aisyah Hilaliyyah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
