Transformasi Digital dalam Praktik Akuntansi: Tinjauan Literatur Sistematis Atas Riset Indonesia 2021–2026

Abstract

Digital transformation has become a major factor that has changed the way accountants record, process, and present financial information, especially in Micro, Small, and Medium Enterprises (MSMEs) that dominate Indonesia's economic structure. This article aims to map how digital transformation is taking place in accounting practices in Indonesia as well as the factors that drive and hinder its implementation. This study uses  a systematic literature review method of 32 national scientific articles published between 2021 and 2026, which are analyzed thematically and compared across methodological approaches. The results of the study show that the digital transformation of accounting has grown rapidly since 2024, dominated by research at the MSME level that focuses on the adoption of cloud-based accounting applications, spreadsheets, and digital payment systems. The factors of organizational readiness and digital literacy of business actors are proven to be more decisive for the success of digitalization than the availability of technology alone. At the corporate and professional levels, digital transformation is driving the shift in the role of accountants from transaction recorders to data analysts and strategic decision-making partners, as artificial intelligence, big data, and blockchain enter the accounting process. The study also identified research gaps in the aspect of long-term impact measurement and the lack of longitudinal studies. The main contribution of this article is to provide a thematic map and synthesis framework that can be used as a reference for researchers, practitioners, and policymakers in designing a more inclusive and sustainable accounting digitization strategy.