The Effect of Accounting Digitalization on Operational Efficiency and Decision Making in Companies
DOI:
https://doi.org/10.62872/hzcje007Keywords:
Accounting Digitaliza, Operational Efficiency, Decision MakingAbstract
Accounting digitalization has become a trend that is increasingly adopted by companies as part of a broader digital transformation. This change is believed to improve operational efficiency and support faster and more accurate decision making. The purpose of this study is to analyze the effect of accounting digitalization on operational efficiency and corporate decision making. The method used in this research is a qualitative approach with in-depth interview and survey techniques in several companies in the trade, service and manufacturing sectors. The results showed that accounting digitalization has a significant positive impact on operational efficiency through process automation, reduction of human error, and more efficient document management. In addition, digitization also improves data access speed and accuracy of financial reports, which in turn supports more timely and data-driven decision-making. However, challenges in implementation, such as initial costs and employee resistance, are still obstacles that need to be overcome. The implications of this study suggest that companies should conduct careful planning and employee training to ensure a successful transition to a digital accounting system. This research also contributes to the literature in the field of accounting digitalization and provides insights for policies that support digital transformation in the business sector.
Downloads
References
Adinda, E. O. T., Primandhana, W. P., & Sishadiyati, S. (2023). Pemanfaatan Media Digital Dalam Meningkatkan Pemasaran Dan Pertumbuhan Umkm Desa Karangan Kabupaten Jombang. Jurnal Ilmiah Wahana Pendidikan, 9(21), 304-313. Https://Doi.Org/10.5281/Zenodo.10076990
Am Kurniawan, R., & Ghany, S. Z. A. (2023). Efek Digitalisasi Pada Kehidupan Masyarakat Arab Saudi Era Raja Salman. Multaqa Nasional Bahasa Arab, 6(1), 71-82.
Ardiansyah, W. M. (2023). Peran Teknologi Dalam Transformasi Ekonomi Dan Bisnis Di Era Digital. Jmeb Jurnal Manajemen Ekonomi & Bisnis, 1(1). Https://Journal.Sabajayapublisher.Com/Index.Php/Jmeb
Ariati, I., & Rudianto, D. (2024). Dampak Blockchain Dalam Manajemen Keuangan Pada Perusahaan Fintech. Journal Of Economics And Business Ubs, 13(2), 566-576.
Aulia, R., & Aslami, N. (2023). Peran Manajemen Perubahan Dalam Menghadapi Tantangan Dan Mengoptimalkan Peluang Di Era Digital. Journal Of Nusantara Economic Science, 1(2), 65-72.
Chen, C. L., Lin, Y. C., Chen, W. H., Chao, C. F., & Pandia, H. (2021). Role Of Government To Enhance Digital Transformation In Small Service Business. Sustainability, 13(3), 1028. Https://Doi.Org/10.3390/Su13031028
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences, 12(7), 3359. https://doi.org/10.3390/app12073359
Dudhat, A., & Agarwal, V. (2023). Indonesia's Digital Economy's Development. Iaic Transactions On Sustainable Digital Innovation (Itsdi), 4(2), 109-118. Https://Doi.Org/10.34306/Itsdi.V4i2.580
Fauziyyah, N. (2022). Efek digitalisasi terhadap akuntansi manajemen. Jurnal akuntansi keuangan dan bisnis, 15(1), 381-390. https://doi.org/10.35143/jakb.v15i1.5276
Feriyanto, O., Ilmi, A. N., Aulia, V., Jandriani, L. H., Safitri, S., & Irmayanti, E. (2024). PERAN AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN BISNIS MELALUI ANALISIS BIG DATA (STUDI LITERATUR). JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 602-613. https://doi.org/10.61722/jemba.v1i2.301
Gautam, U., & Chhetri, D. (2024). The Impact of Digitalization on Project Management: Methodologies and Practices in Finland to Several Industries. https://urn.fi/URN:NBN:fi:amk-2024110727628
Gholami, A., Khanmohamadi, M. H., Vakilifard, H., & Ranjbar, M. (2024). Presenting the Management Accounting Model in the Digital Era with a Data-Oriented Approach in Vensim System. International Journal of Knowledge Processing Studies, 4(4), 89-103. https://doi.org/10.22034/kps.2024.476400.1199
Gnatiuk, T., Shkromyda, V., & Shkromyda, N. (2023). Digitalization of accounting: implementation features and efficiency assessment. Journal of Vasyl Stefanyk Precarpathian National University, 10(2), 45-58. https://doi.org/10.15330/jpnu.10.2.45-58
Gusti, G. P. (2024). Transformasi Industri Keuangan Dan Perdagangan Melalui Fintech Dan E-Commerce: Studi Analisis Dampak Dan Tantangan. Jurnal Ekonomi Stiep, 9(1), 64-74. Https://Doi.Org/10.54526/Jes.V9i1.195
Hisyam, C. J., Rodja, Z., Salsabila, N., & Lubis, N. P. (2024). Transformasi Sosial-Ekonomi Dalam Era Ekonomi Digital: Analisis Sosiologi Ekonomi Terhadap Dinamika Platform Online. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 01-13. Https://Doi.Org/10.61722/Jemba.V1i2.86
Hisyam, C. J., Rodja, Z., Salsabila, N., & Lubis, N. P. (2024). Transformasi Sosial-Ekonomi Dalam Era Ekonomi Digital: Analisis Sosiologi Ekonomi Terhadap Dinamika Platform Online. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 01-13. Https://Doi.Org/10.61722/Jemba.V1i2.86
Istiqomah, N. H. (2023). Transformasi Pemasaran Tradisional Ke E-Marketing: Tinjauan Literatur Tentang Dampak Penggunaan Teknologi Digital Terhadap Daya Saing Pemasaran Bisnis. Jurnal Ekonomi Syariah Darussalam, 4(2), 72-87. Https://Doi.Org/10.30739/Jesdar.V4i2.2430
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78-89. http://www.acrn-journals.eu/jofrpvol901p78.html
Lestari, L. M., Asyura, U. S., Zaka, V. Z., & Astuti, R. P. (2024). Tantangan Dan Peluang Transformasi Bank Sentral Di Era Digital. Gudang Jurnal Multidisiplin Ilmu, 2(6), 618-628. Https://Doi.Org/10.59435/Gjmi.V2i6.589
Marhawati, M., Azizah, A., Erwina, E., & Raflianto, R. (2023). E-Commerce Dan Startup: Wujud Inovasi Keberlanjutan Bisnis Di Era Industri 4.0. Journal Of Economics, Entrepreneurship, Management Business And Accounting, 1(1), 34-40. Https://Doi.Org/10.61255/Jeemba.V1i1.16
Maria, V., Rizky, S. D., & Akram, A. M. (2024). Mengamati Perkembangan Teknologi Dan Bisnis Digital Dalam Transisi Menuju Era Industri 5.0. Wawasan: Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 2(3), 175-187. Https://Doi.Org/10.58192/Wawasan.V2i3.2239
Mastarida, F., Sahir, S. H., Hasibuan, A., Siagian, V., Hariningsih, E., Fajrillah, F., ... & Pakpahan, A. F. (2022). Strategi Transformasi Digital.
Mulyono, R. D. A. P., Rosa, D. V., Prasetyo, H., & Mahardiyanto, A. (2024). Mentoring Smart Cultural Tourism Berbasis Potensi Lokal Menuju Kemandirian Ekonomi Di Desa Klungkung Kabupaten Jember. Warta Pengabdian, 18(1), 70-88.
Napu, I. A., Supriatna, E., Safitri, C., & Destiana, R. (2024). Analisis Peran Keamanan Siber Dan Keterampilan Digital Dalam Pertumbuhan Usaha Kecil Menengah Di Era Ekonomi Digital Di Indonesia. Sanskara Ekonomi Dan Kewirausahaan, 2(03), 156-167. Https://Doi.Org/10.58812/Sek.V2i03.411
Ngamal, Y., & Perajaka, M. A. (2022). Penerapan Model Manajemen Risiko Teknologi Digital Di Lembaga Perbankan Berkaca Pada Cetak Biru Transformasi Digital Perbankan Indonesia. Jurnal Manajemen Risiko, 2(2), 59-74. Https://Doi.Org/10.33541/Mr.V2iiv.4099
Nugis, P. K., & Sanggarwati, D. A. (2024). Implementasi Strategi Inovatif Manajemen Sumber Daya Manusia Dalam Adaptasi Terhadap Era Digital (Studi Kasus Pt. Mitra Tata Kerja). Journal Of Economics, Business, Management, Accounting And Social Sciences, 2(4), 195-205.
Nurfianti, F., Oktavia, U., & Kustiwi, I. A. (2024). REVITALISASI PROFESI AKUNTAN MELALUI DIGITALISASI AKUNTANSI. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(1), 58-63. https://doi.org/10.572349/neraca.v2i1.671
Putra, R. T. S., Hermansyah, K. P., Yahya, F. A., Andarini, S., & Kusumasari, I. R. (2024). Migrasi Bisnis Konvensional Ke Model Digital: Tantangan Dan Peluang Dalam Transformasi Pada Bisnis Fashion Erigo. Musytari: Neraca Manajemen, Akuntansi, Dan Ekonomi, 4(9), 74-83. Https://Doi.Org/10.8734/Musytari.V4i9.2743
Putri, A. M., Fauzi, A., Ladhuny, M., Aritonang, I. J., Aryanto, A. D., Maharani, D., ... & Adinugroho, Y. E. (2024). Strategi Penerapan Rantai Pasok Digital Berkelanjutan: Peluang Dan Tantangan Di Era Digital. Jurnal Ilmu Multidisplin, 3(2), 106-119. Https://Doi.Org/10.38035/Jim.V3i2.564
Putriana, A. (2023). Analisis Strategi Bisnis Di Era Transformasi Digital. Mukasi: Jurnal Ilmu Komunikasi, 2(3), 223-232. Https://Doi.Org/10.54259/Mukasi.V2i3.2105
Qur’anisa, Z., Herawati, M., Lisvi, L., Putri, M. H., & Feriyanto, O. (2024). Peran Fintech Dalam Meningkatkan Akses Keuangan Di Era Digital: Studi Literatur. Gemilang: Jurnal Manajemen Dan Akuntansi, 4(3), 99-114. Https://Doi.Org/10.56910/Gemilang.V4i3.1573
Rahayu, S. K., & Astuti, W. A. (2022). Disruption Of Financial Technology (Fintech) In Indonesia. Jurnal Riset Akuntansi.
Rahman, L. A., & Fatwa, N. (2024). Analisis Transaksi Perbankan Syariah Melalui Sistem Bank Indonesia–Real Time Gross Settlement (Sistem Bi-Rtgs) Terhadap Pertumbuhan Ekonomi: Generalized Method Of Moment. Ranah Research: Journal Of Multidisciplinary Research And Development, 6(4), 458-475. Https://Doi.Org/10.38035/Rrj.V6i4.838
Rahmawati, M. I., & Subardjo, A. (2023). Internet Of Things (Iot) Dan Blockchain Dalam Perspektif Akuntansi. Jurnal Akuntansi dan Keuangan (JAK), 28(1), 28-36. https://doi.org/10.23960/jak.v28i1.828
Rifai, B., & Mychelisda, E. (2023). Model Percepatan Adopsi Teknologi Digital Industri Makanan Minuman Berbasis Potensi Lokal Menuju Industri 4.0 Untuk Mendukung Ketahanan Pangan Nasional. Thejournalish: Social And Government, 4(5), 211-231. Https://Doi.Org/10.55314/Tsg.V4i5.612
Rini, R. L. P., & Hasbi, I. (2024). Pengaruh Social Media Marketing Terhadap Customer Engagement Dan Brand Loyalty Di Zalora Indonesia. Ekonomis: Journal Of Economics And Business, 8(1), 868-878. Http://Dx.Doi.Org/10.33087/Ekonomis.V8i1.1791
Rizqi, M. A., & Himawan, A. F. I. (2022). Tranformasi Digital Dan Peningkatan Kapasitas Ukm Di Majelis Ekonomi Dan Kewirausahan Muhammadiyah. Dedikasimu: Journal Of Community Service, 4(1), 14-26. Http://Dx.Doi.Org/10.30587/Dedikasimu.V4i1.3785
Rohyati, R., Rokhmah, F. P. N., Syazeedah, H. N. U., Fitriyaningrum, R. I., Ramadhan, G., & Syahwildan, M. (2024). Tantangan Dan Peluang Pasar Modal Indonesia Dalam Meningkatkan Minat Investasi Di Era Digital. Kompeten: Jurnal Ilmiah Ekonomi Dan Bisnis, 3(1), 909-918. Https://Doi.Org/10.57141/Kompeten.V3i1.133
Sahban, Ma., Adinugroho, I. ., Irawan, I., R, R. ., Khaerudin, Rb., & Legito, L. (2024). Pelatihan Pengolahan Data Penelitian Menggunakan Aplikasi Smart Pls (Partial Least Square). Jurnal Pengembangan Masyarakat : Jurnal Pengabdian Masyarakat , 5 (4), 7379–7383. Https://Doi.Org/10.31004/Cdj.V5i4.32822
Samingan, M., Suwarno, P., Saputro, G. E., & Suwito, S. (2024). Optimasi Pemasaran Digital Sebagai Pilar Penguatan Ekonomi Mikro Untuk Mendukung Ketahanan Ekonomi Nasional. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 11(4), 1511-1519.
Sovina, M., Harahap, F. A., Lazuly, I., & Khalid, M. A. (2024). Pelatihan Edukasi Macam-Macam Tindak Kejahatan Teknologi Informasi (Cyber Crime) Dunia Maya Dan Penanganannya. Publidimas (Publikasi Pengabdian Masyarakat), 4(1), 74-83.
Suhanti, K. A. (2024). Investasi Langsung Di Era Ekonomi Digital: Tantangan Dan Peluang Baru Dalam Kerangka Hukum. As-Syar'i: Jurnal Bimbingan & Konseling Keluarga, 6(3), 1397-1410. Https://Doi.Org/10.47467/As.V6i3.6533
Sukardi, B. (2023). Pengembangan Sistem Keuangan Syariah Dalam Menghadapi Tantangan Global. Ekonomi, 89.
Syam, A., & Randy, M. F. (2024). Optimalisasi Transformasi Digital Dalam Mendorong Pertumbuhan Usaha Mikro, Kecil Dan Menengah Di Indonesia. Bjrm (Bongaya Journal Of Research In Management), 7(1), 95-102. Https://Doi.Org/10.37888/Bjrm.V7i1.594
Syamil, A., Heriyati, P., & Hermawan, M. (2020). Perspektif Industri Financial Technology Di Indonesia. Jawa Timur: Qiara Media.
Ulya, M., & Zannah, S. R. (2024). Dampak Daya Beli Dan Penetrasi Internet Terhadap Pertumbuhan Bisnis Start Up Di Indonesia. J-Dbs: Journal Of Darunnajah Business School, 1(1), 21-30. Https://Ejournal.Darunnajah.Ac.Id/Index.Php/J-Dbs/Article/View/197
Wibowo, A. (2024). Riset Kelanggengan Bisnis Dalam Ekosistem Digital. Penerbit Yayasan Prima Agus Teknik, 1-266. Https://Penerbit.Stekom.Ac.Id/Index.Php/Yayasanpat/Article/View/486
Xia, L., Baghaie, S., & Sajadi, S. M. (2024). The Digital Economy: Challenges And Opportunities In The New Era Of Technology And Electronic Communications. Ain Shams Engineering Journal, 15(2), 102411. Https://Doi.Org/10.1016/J.Asej.2023.102411
Yandra, R., Mahfudnurnajamuddin, M., & Suriyanti, S. (2024). Implementasi Teknologi Dalam Manajemen Pemasaran Pendidikan: Tantangan Dan Peluang. Journal Of Education Research, 5(2), 2008-2024. Https://Doi.Org/10.37985/Jer.V5i2.1071
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Sapinah Sapinah, Eko Cahyo M, Hendra Saragih, Sri Imaningati (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
