Transformasi Digital dalam Akuntansi Keuangan: Systematic Literature Review Menggunakan Pendekatan PRISMA
DOI:
https://doi.org/10.58764/j.im.2026.7.207Kata Kunci:
transformasi digital, financial accounting, blockchain, artificial intelligence, systematic literature review, PRISMA 2020Abstrak
Tujuan: Penelitian ini bertujuan untuk menganalisis perkembangan transformasi digital dalam financial accounting, mengidentifikasi teknologi dan tema penelitian yang dominan, serta menemukan research gap dalam kajian transformasi digital pada bidang akuntansi keuangan. Metode: Penelitian menggunakan pendekatan Systematic Literature Review (SLR) dengan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020. Data berupa artikel ilmiah yang diperoleh dari Scopus, ScienceDirect, SpringerLink, Emerald Insight, Google Scholar, dan sumber ilmiah lainnya. Sebanyak 18 artikel yang diterbitkan selama 2017–2026 memenuhi kriteria inklusi dan dianalisis menggunakan content analysis dengan pendekatan thematic analysis. Hasil: Hasil penelitian menunjukkan bahwa blockchain menjadi teknologi yang paling dominan dalam transformasi financial accounting karena berkontribusi terhadap transparansi, akuntabilitas, kualitas pelaporan keuangan, dan mitigasi fraud. Artificial Intelligence (AI) dan otomatisasi juga berperan dalam meningkatkan efisiensi proses akuntansi, audit, dan pengambilan keputusan berbasis data. Namun, penelitian masih didominasi kajian konseptual dan literatur, sedangkan studi empiris mengenai implementasi teknologi digital dalam praktik akuntansi relatif terbatas. Kesimpulan/Novelty/Implikasi: Kebaruan penelitian terletak pada pemetaan sistematis teknologi dan tema dominan sekaligus identifikasi kesenjangan empiris. Implikasinya, penelitian selanjutnya perlu mengintegrasikan aspek teknologi, tata kelola, regulasi, keamanan siber, dan kompetensi sumber daya manusia untuk mendukung transformasi financial accounting yang efektif dan berkelanjutan.
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Referensi
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