Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.61722/jaem.v2i4.7734Keywords:
teknologi digital, akuntansi keuangan, artificial intelligence, blockchain, pelaporan keuanganAbstract
Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
References
AICPA. (2023). Audit analytics and the future of assurance. American Institute of Certified Public Accountants.
Al-Dmour, A., Al-Dmour, R., & Al-Dmour, H. (2019). The influence of cloud computing on accounting information systems. International Journal of Accounting & Information Management, 27(4), 589–606. https://doi.org/10.1108/IJAIM-02-2019-0021
Appelbaum, D., Kogan, A., Vasarhelyi, M. A., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003
Appelbaum, D., Kogan, A., Vasarhelyi, M. A., & Yan, Z. (2020). Analytics and data-driven decision making in accounting. Accounting Horizons, 34(3), 1–16. https://doi.org/10.2308/HORIZONS-19-023
Bhimani, A., & Willcocks, L. (2019). Digitisation, ‘big data’ and the transformation of accounting information. Accounting and Business Research, 49(5), 469–491. https://doi.org/10.1080/00014788.2019.1572533
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804
Davenport, T. H., & Kirby, J. (2016). Just how smart are smart machines? MIT Sloan Management Review, 57(3), 21–25.
Deloitte. (2024). Finance 2025: Digital transformation in financial reporting. Deloitte Insights.
Dewi, N., & Santoso, B. (2025). Pemanfaatan artificial intelligence dalam akuntansi keuangan modern. Jurnal Akuntansi dan Keuangan Indonesia, 22(1), 15–30. https://doi.org/10.21002/jaki.v22i1.2025
FASB. (2023). Conceptual framework for financial reporting. Financial Accounting Standards Board.
Gartner. (2024). Top strategic technology trends in finance. Gartner Research.
Gray, G. L., & Debreceny, R. (2014). Big data, data analytics, and audit. Journal of Information Systems, 28(2), 1–16. https://doi.org/10.2308/isys-50667
IASB. (2023). Conceptual framework for financial reporting. IFRS Foundation.
IFAC. (2023). The impact of digital transformation on the accounting profession. International Federation of Accountants.
IFRS Foundation. (2023). Digital reporting and XBRL adoption. IFRS Foundation.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate accounting (18th ed.). Wiley.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
KPMG. (2024). Digital finance and trust in financial reporting. KPMG International.
McKinsey & Company. (2023). The future of finance automation. McKinsey Global Institute.
OECD. (2022). Digital transformation and corporate reporting. OECD Publishing.
Pratama, R., Wijaya, A., & Lestari, S. (2024). Blockchain sebagai solusi transparansi transaksi keuangan. Jurnal Teknologi Informasi dan Akuntansi, 10(2), 45–60. https://doi.org/10.31289/jtia.v10i2.2024
PwC. (2024). Digital finance and the future of financial reporting. PricewaterhouseCoopers.
Romney, M. B., & Steinbart, P. J. (2022). Accounting information systems (15th ed.). Pearson Education.
Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward integration of big data, technology, and information systems competencies into accounting education. Journal of Accounting Education, 38, 81–93. https://doi.org/10.1016/j.jaccedu.2016.12.001
Susanto, A. (2023). Pengaruh sistem informasi akuntansi berbasis cloud terhadap kualitas laporan keuangan. Jurnal Akuntansi Multiparadigma, 14(2), 210–225. https://doi.org/10.21776/ub.jamal.2023.14.2.16
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. (2021). Big data in accounting: An overview. Accounting Horizons, 35(3), 1–16. https://doi.org/10.2308/HORIZONS-19-025
World Economic Forum. (2023). Blockchain beyond the hype: A practical framework. World Economic Forum.
Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7–31. https://doi.org/10.1093/rof/rfw074
