Accounting Transformation in the Digital Age

An Analysis of the Impact of System Digitization on the Transparency and Accountability of Financial Statements

Authors

  • Hanifah Aulia Maulidina Program Studi Akuntansi, Universitas Negeri Islam Maulana Malik Ibrahim Malang

Keywords:

Accounting transformation, financial system digitalization, transparency, accountability, financial reporting

Abstract

Digital transformation has brought significant changes in various fields, including accounting practices and financial system management. The digitalization of financial systems enables the processes of recording, processing, and reporting financial data to be carried out more quickly, accurately, and in an integrated manner. This study aims to analyze the influence of financial system digitalization on the improvement of transparency and accountability in financial reporting. The research employs a qualitative approach through literature review of various academic sources related to the development of digital accounting. The findings indicate that the implementation of digital-based financial systems can improve the quality of accounting information, facilitate monitoring processes, and strengthen transparency in financial reporting. In addition, digitalization also enhances accountability because financial data can be accessed, traced, and verified more easily. Therefore, the transformation of accounting through financial system digitalization becomes an important factor in creating transparent, accountable, and reliable financial management in the digital era.

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Author Biography

Hanifah Aulia Maulidina, Program Studi Akuntansi, Universitas Negeri Islam Maulana Malik Ibrahim Malang

Digital transformation has brought significant changes in various fields, including accounting practices and financial system management. The digitalization of financial systems enables the processes of recording, processing, and reporting financial data to be carried out more quickly, accurately, and in an integrated manner. This study aims to analyze the influence of financial system digitalization on the improvement of transparency and accountability in financial reporting. The research employs a qualitative approach through literature review of various academic sources related to the development of digital accounting. The findings indicate that the implementation of digital-based financial systems can improve the quality of accounting information, facilitate monitoring processes, and strengthen transparency in financial reporting. In addition, digitalization also enhances accountability because financial data can be accessed, traced, and verified more easily. Therefore, the transformation of accounting through financial system digitalization becomes an important factor in creating transparent, accountable, and reliable financial management in the digital era.

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Published

2026-06-22

How to Cite

Maulidina, H. A. (2026). Accounting Transformation in the Digital Age: An Analysis of the Impact of System Digitization on the Transparency and Accountability of Financial Statements. Maliki Interdisciplinary Journal, 4(8), 209–217. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/26165

Issue

Vol. 4 No. 8 (2026): AUGUST

Section

Articles

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Copyright (c) 2026 Hanifah Aulia Maulidina

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