PERKEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA TANTANGAN DI ERA DIGITAL
DOI:
https://doi.org/10.46306/volatility.v2i2.245Keywords:
Accounting Information System, digital transformation, accounting technology, digital challenges, AI in accounting.Abstract
The rapid advancement of information technology has brought significant changes to the field of accounting. Amid intense business competition, companies must continuously innovate and improve operational efficiency as well as decision-making processes. Digitalization plays a crucial role in the transformation of Accounting Information Systems (AIS), which are now supported by technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain. The function of AIS has evolved from merely a transaction recording system into a strategic tool that supports financial analysis, risk management, and business planning. This study adopts a qualitative descriptive method with a literature review approach, utilizing data from various relevant and up-to-date scientific sources to examine the development of AIS in the digital era. The findings indicate that the implementation of technology in accounting offers several benefits, including increased efficiency in financial data processing, process automation, and improved accuracy in detecting errors and fraud. However, these technologies also face several challenges, such as high implementation costs, the need for workforce training, data security risks, and regulatory uncertainties related to the use of AI in accounting.
Downloads
References
BIBLIOGRAPHY Adin, R. K. (2023). Perkembangan Akuntansi Keuangan Serta Tantangan di Era Digital. . Jurnal Ekonomi Akuntansi, 1(2),, 17-25.
Anglina Wijaya Tan, d. (2024). Digitalisasi Ekonomi SIA: Transformasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi dan Inovasi Bisnis. Jurnal Mutiara Ilmu Akuntansi (JUMIA).
Anjeli Saputri, N. F. (2021). Transissi Akuntansi Menuju Digitalisasi. Jurnal Ekonomi dan Akuntansi.
Aulia Fajriyah, P. (2025). Pengaruh Implementasi Teknologi Blokchain Terhadap Pengamanan dan Keandalan. Jurnal Ekonomi dan Bisnis Digital.
Azmi, V. R. (2025). TRANSFORMASI AKUNTANSI MANAJEMEN: PEMANFAATAN EKNOLOGI DIGITAL UNTUK PENGAMBILAN KEPUTUSAN STRATEGIS. Evolusi Ekonomix: Jurnal Akuntansi Modern 7(1), 11.
Azzahra, R. E. (2025). Di tengah pesatnya perkembangan teknologi dan informasi, dunia pendidikan mengalami transformasi yang . JURNAL EKONOMI BISNIS 2(1).
Bestari, P. W. (2023). Pemanfaatan Chatgpt Sebagai Bahan Referensi Kerja. . Jurnal Ilmiah Multidisiplin Ilmu Komputer, , 1-12.
Bhaktningsih, L. S. (2024). Akuntansi Manajemen Strategis dalam Era Digital: Review Literatur Tentang Transformasi dan inovasi. jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), , 1547–1557.
BPS. (2021). Indeks Triwulan 2021. pp. -14.
Collins, C. D. (2021). Artificial intelligence in informationsystems research: A systematic literature review and research agenda. International Journal of Information Management,.
Dwi Fajruatama, T. (2025). Penerapan Teknologi Blokchain dalam Transformasi Keungan Sebagai Tntangan dan Peluang diEra Digital. EKOMA : Jural Ekonomi Manajemen,Akuntansi.
Eliyah Acantha Manapa Sampetoding, d. (2024). Digital Transformation pada Sistem Informasi Akuntansi di Desa. Jurnal Inovasi Akuntansi (JIA).
Fajriyah, P. &. (2025). Pengaruh Implementasi Teknologi Blockchain Terhadap Pengamanan Dan Keandalan pelaporan Keuangan Pada Sistem Informasi Akuntansi Dalam Era Digitalisasi. JURNAL EKONOMIS DAN BISNIS DIGIAL, 1567-1572.
Hall, J. (2007). Issues in AccountingEducation. Accounting Information Systems, Fifth Edition. .
Han Elisabet Simanjuntak, d. (2025). Keamanan Sistem Informasi Akuntansi Dalam Era Digital : Konsep dan Implementasi. Indo-MathEdu Intellectuals Journal.
Hartono. (2019).
Holland, M. (2017). Achieving Cultural Change in Networked Libraries. The Change Agent.
Kamila, A. (n.d.). Integritas Teknologi Informasi Dalam Akuntansi Syariah : Tntangan dan Solusi. Jurnal Kajian Ekonomi Syariah.
Kaplan, H. &. (2020). Rulers of the world, unite! The challenges and opportunities of artifical inteigence. Business Horizons, 37–50.
Khasanah, C. P. (2024). Dampak Kemajuan Teknologi Informasi Terhadap Perkembangan sistem Informasi Akuntansi. Jurnal Multidisiplin Saintek 3(3), 6–20.
Latifah, A. M. (2025). Analisis implementasi kecerdasan buatan (artificial intelligence) dalam optimalisasi proses bisnis. Jurnal Sistem Informasi dan Teknologi, 5(1), 90–99. .
Lumbubantu, M. N. (2024). Dampak Teknologi Terhadap Praktik Akuntansi. Jurnal Akuntansi 04 (2020), 29-221.
Novida, D. R. (2025). Evolusi Sistem Informasi Akuntansi dalam Era Gigital: Tinjauan iteratur tentang Tren,Tantangan dan Peluang. Jurnal Minfo Polgan.
Nurfauziah, R. F. (2024). Transformasi Digital dalam Akuntansi : Peran Sistem Informasi Akuntansi . JJIC JurnalIntelek Insan Cendikia.
Porter, E. J. (2014). How smart, connected products are transforming competition. Harvard Business Review.
Putri, A. P. (2024). Transformasi Akuntansi di Era Big Data dan Teknologi AI. Jurnal Cahaya Mandalika.
Safri. (2025). Dampak Perkembangan Teknologi Terhadap Sistem Informasi. Jurnal Bisnis da Akuntansi Unsurya.
Sari, B. A. (2024). Manajemen Public Relation. .
Wang, H. (2022). Analysis the Influence of the Development of information Technology on Education . International Journal of Social Science and Education, 88–5080.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Kharisma Khusnul Fadila
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
