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Abstract

Transformasi digital dalam bidang akuntansi menjadi semakin mendesak di tengah meningkatnya tuntutan terhadap pelaporan keuangan yang transparan, andal, dan real-time. Penelitian ini bertujuan untuk mengkaji secara sistematis integrasi teknologi informasi dalam pelaporan keuangan berdasarkan literatur akademik terkini. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif deskriptif dan sintesis tematik. Artikel yang dianalisis dipilih melalui protokol PRISMA dari berbagai basis data internasional bereputasi. Hasil kajian menunjukkan bahwa teknologi seperti Enterprise Resource Planning (ERP), eXtensible Business Reporting Language (XBRL), cloud computing, Artificial Intelligence (AI), dan blockchain berkontribusi nyata dalam meningkatkan keandalan, ketepatan waktu, dan transparansi pelaporan keuangan. Meski demikian, efektivitas penerapannya sangat bergantung pada kesiapan infrastruktur, kompetensi sumber daya manusia, serta dukungan regulasi yang memadai. Temuan juga memperlihatkan kesenjangan implementasi antara negara maju dan berkembang, yang menegaskan pentingnya pendekatan kontekstual dalam transformasi digital. Implikasi dari hasil ini menunjukkan perlunya strategi digitalisasi pelaporan yang bersifat bertahap dan berbasis kesiapan organisasi, serta perlunya investasi jangka panjang dalam penguatan tata kelola data dan kapasitas kelembagaan.

Keywords

Pelaporan Keuangan Digital Teknologi Informasi Akuntansi ERP XBRL Transformasi Digital

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How to Cite
Arjuna, B. J. P., & Giovania, G. (2024). Akuntansi Keuangan di Era Digital: Kajian Literatur terhadap Integrasi Teknologi Informasi dalam Pelaporan Keuangan. Economics and Digital Business Review, 5(2), 723–731. https://doi.org/10.37531/ecotal.v5i2.2667
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