Digital Transformation and Its Impact on Managerial Accounting Practices in Indonesian Companies
DOI:
https://doi.org/10.33062/ajb.v10i01.69Keywords:
Digital Transformation, Managerial Accounting, Cloud Accounting, ERPAbstract
Digital transformation has rapidly redefined the operational landscapes of businesses worldwide, with significant implications for managerial accounting. This study explores the influence of digital technologies—including cloud-based accounting systems, big data analytics, and enterprise resource planning (ERP)—on the practices of managerial accounting in Indonesian companies. Using a systematic literature review (SLR) method, data were synthesized from peer-reviewed journals and scholarly databases to identify current trends, implementation challenges, and the evolving role of management accountants. The findings reveal that digital transformation enables more timely, accurate, and strategic financial decision-making. However, successful integration requires substantial investment in digital infrastructure and upskilling of professionals. This study contributes to the growing discourse on accounting innovation and offers practical recommendations for companies aiming to remain competitive in the digital era.
References
Amiruddin, Yazid, S., Anggorojati, B., Setiawan, H., Purwoko, R., Kabetta, H., Hadiprakoso, R. B., & Buana, I. K. S. (2023). Tinjauan Strategis Keamanan Siber Indonesia Teknologi Cloud dan Tata Kelola Data (D. F. Priambodo & S. U. Sunaringtyas, Eds.). Politeknik Siber dan Sandi Negara Press.
Bahasoan, A. N., Qamariah, N., Wahdaniah, Indayani, & Azis, M. S. (2024). Transformasi Digital pada UMKM: Penggerak Pertumbuhan Ekonomi dan Inklusi di Negara Berkembang. Jurnal Indragiri Penelitian Multidisiplin, 5(1).
Basir, A., Rashidi, M., & Rahmani, O. (2024). Digital Transformation in Accounting: Challenges and Opportunities For Financial Professionals. 1(2). https://prosiding.areai.or.id/index.php/ICEAT
Berisha, V., & Asllanaj, R. (2017). Historical Evolution of Managerial Accounting Theories and Practice Development: Evidence from Kosovo. International Journal of Economic Perspectives, 11, 287–303. http://www.econ-society.org
Br Barus, E., Pardede, K. M., & Ananda Putri Br Manjorang, J. (2024). Transformasi Digital: Teknologi Cloud Computing dalam Efisiensi Akuntansi. Jurnal Sains Dan Teknologi, 5(3), 2024. https://doi.org/10.55338/saintek.v5i1.2862
Braim, S. J. (2020). The Role of Management Accounting in the Decision-Making Process.
Busulwa, R., & Evans, N. (2021). Digital Transformation in Accounting. In Digital Transformation in Accounting. Taylor and Francis. https://doi.org/10.4324/9780429344589
El-Seoud, S. A., El-Sofany, H. F., Abdelfattah, M., & Mohamed, R. (2017). Big Data and Cloud Computing: Trends and Challenges. International Journal of Interactive Mobile Technologies, 11(2), 34–52. https://doi.org/10.3991/ijim.v11i2.6561
Fariq, W. M., Zamsiswaya, & Tambak, S. (2022). Telaah Kepustakaan (Narrative, Tinjauan Sistematis, Meta-Analysis, Meta-Synthesis) dan Teori (Kualitatif, Kualitatif, Mix Method). Journal Social Society, 2(2), 75–84. https://doi.org/10.54065/jss.2.2.2022.264
Fauziyyah, N. (2022). Efek Digitalisasi Terhadap Akuntansi Manajemen. Jurnal Akuntansi Keuangan dan Bisnis, 15(1), 31–2022. https://jurnal.pcr.ac.id/index.php/jakb/
Harto, B., Rukmana, A. Y., Subekti, R., Tahir, R., Waty, E., Situru, A. C., & Sepriano. (2023). Transformasi di Era Digital: Teknologi Informasi dalam Mendukung Transformasi Bisnis di Era Digital (Efitra, Ed.; Vol. 1). PT. Sonpedia Publishing Indonesia.
Hutabarat, N. C. (2024). Transformasi Digital Akuntansi: Adaptasi atau Tergelincir. Jurnal Intelek dan Cendikiawan Nusantara, 1(6). https://jicnusantara.com/index.php/jicn
Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., Alrawad, M., Alsyouf, A., Saad, M., & Ibrahim, N. (2022). Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142215048
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, 41. https://doi.org/10.1016/j.accinf.2021.100513
Mahajan, S. (2020). Redefining Business in Digital Era: Issues and Challenges. In UGC CARE Journal (Vol. 40).
Mawlidy, E. R., Primasatya, R. D., & Lorensa Like. (2024). Kemampuan Artificial Intelligence terhadap Pendeteksian Fraud: Studi Literatur. Jurnal Studi Akuntansi Dan Keuangan, 7(1).
Nadia, & Nasution, M. I. P. (2024). Transformasi Digital: Peran Sistem Informasi Manajemen Dalam Meningkatkan Efisiensi Organisasi. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 2(1), 627–634. https://doi.org/10.61722/jemba.v2i1.675
Nadiar, R., Nor, W., & Safrida, L. (2022). Cryptocurrency Transaction: Is It Relevant to Indonesian Accounting Standards? http://journals.ums.ac.id/index.php/reaksi/index
Norliani, Sari, M. N., Safarudin, M. S., Jaya, R., Baharuddin, & Nugraha, A. R. (2024). Transformasi Digital dan Dampaknya pada Organisasi: Tinjauan terhadap Implementasi Teknologi Informatika. Jurnal Review Pendidikan Dan Pengajaran, 7.
Rahayu, R., Aulia, R., Atriani, E., Nurhayati, Arni, & Arsal, M. (2024). Transformasi Digital terhadap Peran Akuntan sebagai Konsultan Digital: Dampak Sosial dan Ekonomi terhadap Pengembangan Industri dan Ekonomi Digital. In IJMA (Indonesian Journal of Management and Accounting (Vol. 5, Issue 2). https://ejournal.almaata.ac.id/index.php/IJMA/index
Rosalia, V., Alamsyahbana, M. I., Arifin, Ningsih, W. F., Dewi, P. P. R. A., Evayani, Heriyani, Chairia, Ardiany, Y., Herfina, M., Yenni, Situmorang, B., Septiawan, B., Pasaribu, D. S. O., Jefri, R., Indriastuti, L., Muthmainnah, R., Kartika, E., & Ciptawan. (2024). Akuntansi Digital (Y. Welly, Ed.). CV. Media Sains Indonesia. https://www.researchgate.net/publication/381999022
Rosmala, C. (2024). Digital Transformation in Management Accounting: Towards Efficiency and Competitive Advantage. Journal of Financial and Behavioural Accounting, 4(1), 1–8. https://doi.org/10.33830/jfba.v1i1.7718.2024
Salsabila, D. P., & Rahman, A. (2023). Pengaruh Teknologi Digital Terhadap Bidang Akuntansi Pada Perusahaan Swasta.
Setiawan, A., Praptiningsih, P., & Matondang, N. (2020). Studi Literatur tentang Cloud Accounting. EQUITY, 23(2), 189–200. https://doi.org/10.34209/EQU.V23I2.2236
Shanshabilla, A., Syafitri, L., & Ratu, M. K. (2023). Effect of Financial Literacy and Digital Payment on Increasing Micro, Small and Medium Enterprise Income (Studies on SMEs in the Kemuning District of Palembang). The Accounting Journal of Binaniaga, 8(01), 1–14. https://doi.org/10.33062/ajb.v8i01.17
Sirait, A., Purnama, I. A., & Wicaksono, C. A. (2021). Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(2), 196–206. https://doi.org/10.31289/jab.v7i2.5665
Wibowo, A. (2023). Nilai Bisnis Komputasi Awan (Cloud Computing) (J. T. Santoso & M. C. Wibowo, Eds.). Yayasan Prima Agus Teknik.
Younis, N. M. M. (2020). The Impact of Big Data Analytics on Improving Financial Reporting Quality. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 91–106.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Rahmi Nadiar, Mutmainah Mutmainah, Rahmatullah Alfikri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
