Peran digitalisasi dalam akuntansi

Transformasi dan tantangan di era industri 4.0

  • Kayla Nazmeen Program Studi Manajemen, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Digitalization, accounting, industry 4.0,, automation, data security

Abstract

Advancements in technology during the Industry 4.0 period have led to considerable transformations across various sectors, particularly in accounting. The digitization of accounting facilitates the automation of process execution, enhances efficiency, and improves the transparency of financial information. This study seeks to examine the effects of digitalization on accounting and the challenges encountered during its execution. The approach employed in this study is a literature review utilizing a qualitative method. The findings indicate that digitization offers various advantages, including easier access to information, a decrease in human mistakes, and enhanced precision in financial statements. Nonetheless, challenges also exist, including data protection, workforce changes, and regulations that need to be harmonized with technological developments. Consequently, businesses must adopt the appropriate strategies for utilizing digital technology to enhance their accounting effectiveness. 

Downloads

Download data is not yet available.

References

Aditya Prastian Supriyadi. (2017). Dekonstruksi Hukum Social Commerce Indonesia: Perspektif Demokrasi Ekonomi di Era Digitalisasi (Deconstruction. NASPA Journal, 17(3), 403. http://repository.uin-malang.ac.id/21048/

Fitrah, M. N., & Yuliati, Y. (2023). Pengaruh E-Commerce Dan Penggunaan Sistem Informasi Akuntansi Terhadap Efektivitas Kinerja Umkm Di Kota Malang. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 91–101. http://repository.uin-malang.ac.id/14798/

Muvidah, A. R., & Andriani, S. (2019). Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 2022. http://repository.uin-malang.ac.id/12041/

Rohmana, A., & Hwihanus, H. (2023). Peran Sistem Informasi Akuntansi Dalam Pemanfaatan Teknologi Terhadap Pembukuan Digital Pada UMKM. Jurnal Kajian Dan Penalaran Ilmu Manajemen, 1(1), 54–63.

Safitri, D. E. (2024). Jurnal E-Bis: Ekonomi-Bisnis Penerapan Aplikasi Akuntansi Olsera Pada Laporan Keuangan UMKM. 8(1), 321–332. http://repository.uin-malang.ac.id/20085/

Tan, A. W., Ambouw, N. E. B., & Kustiwi, I. A. (2024). Digitalisasi ekonomi SIA: Transformasi sistem informasi akuntansi dalam meningkatkan efisiensi dan inovasi bisnis. Jurnal Mutiara Ilmu Akuntansi, 2(2), 332–341.

PlumX Metrics

Published
2025-06-18
How to Cite
Nazmeen, K. (2025). Peran digitalisasi dalam akuntansi. Maliki Interdisciplinary Journal, 3(4), 375-380. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/14478
Section
Articles