Integration of Digital Technology in Financial and Account-ing Systems and Its Implications for the Quality of Deci-sion-Making
DOI:
https://doi.org/10.61132/digitalinnovation.v3i3.736Keywords:
Accounting Systems, Decision Making Quality, Digital Technology, Financial Systems, Literature ReviewAbstract
The rapid advancement of digital technology has transformed financial and accounting systems, enabling organizations to process information more efficiently and support data driven decision making. However, the extent to which this integration improves the quality of decision making remains conceptually diverse in existing studies. Therefore, this study aims to analyze the integration of digital technology in financial and accounting systems and its implications for the quality of decision making. The research method used is qualitative with a literature review approach, involving a sample of 30 scientific articles published between 2018 and 2026 from reputable international journals. Data were collected through document analysis and examined using thematic analysis techniques, including data reduction, categorization, and interpretation. The findings indicate that digital technology significantly enhances decision making quality through improved accuracy, timeliness, and analytical capability of financial information. Nevertheless, the effectiveness of this integration is influenced by organizational readiness, digital literacy, and system alignment. The study concludes that digital technology acts as a strategic enabler in decision making processes when supported by competent human resources and effective implementation strategies.
Downloads
References
G. Djuanda, “Analisis Risiko Operasional Pada UMKM Warung Nas”, Sustain., vol 11, no 1, bll 1–14, 2022, [Online]. Available at: http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
M. Mubarok, Sari, Wibowo, “Comparative Study of Artificial Intelligence (AI) Utilization in Digital Marketing Strategies Between Developed and Developing Countries: A Systematic Literature Review”, Ilomata Int. J. Manag., vol 6, no 1, bll 156–173, 2025, doi: 10.61194/ijjm.v6i1.1534.
V. Chung, M. Gomes, S. Rane, S. Singh, en R. Thomas, “Reimaging customer engagement for the AI bank of the future”, no October, 2020, [Online]. Available at: https://www.mckinsey.com/industries/financial-services/our-insights/reimagining-customer-engagement-for-the-ai-bank-of-the-future
K. Harahap, “Peran Orang Tua dalam Menumbuhkan Sikap Tanggung Jawab Belajar Siswa Selama Pembelajaran Daring di MTs Insan Sejati Bogor”, Reslaj Relig. Educ. Soc. Laa Roiba J., vol 5, no 1, bll 168–184, 2023.
I. Ismamudi, N. Hartati, en S. Sakum, “Peran Bank dan Lembaga Keuangan dalam Pengembangan Ekonomi: Tinjauan Literatur”, J. Akunt. Neraca, vol 1, no 2, bll 35–44, 2023, doi: 10.59837/jan.v1i2.10.
M. U. Mubarok, B. Santoso, E. B. Satoto, en U. M. Jember, “Mapping Research Trends On Artificial Intelligence And Green Marketing Strategies In Shaping Sustainable Consumer Behavior : A Systematic Literature Review”, J. Stud. Acad. Humanit. Res. Innov., vol 2, no 2, bll 654–674, 2025, doi: 10.71305/sahri.v2i2.778.
F. Yesba, R. Parindingan, D. Fathirah, en A. Syamsuddin, “Economics and Digital Business Review Audit Berbasis Data : Strategi Efektif untuk Mengidentifikasi Fraud di Era Digital”, Econ. Digit. Bus. Rev., vol 5, no 2, 2024.
Y. F. Febriyana en D. W. Yuanita, “Pondasi Perilaku Pengelolaan Keuangan Mahasiswa: Peran Dari Literasi Keuangan, Lingkungan Sosial, dan Tingkat Penghasilan Orang Tua Sebagai Pemoderasi”, J. Pendidik. Akunt. …, vol 12, no 1, bll 33–45, 2024, [Online]. Available at: https://ejournal.unesa.ac.id/index.php/jpak/article/view/59015%0Ahttps://ejournal.unesa.ac.id/index.php/jpak/article/download/59015/46066
J. W. Creswell en J. D. Creswell, Research Design : Qualitative, Quantitative, and A Mixed-Method Approach. 2023. doi: 10.4324/9780429469237-3.
J. Creswell, “Qualitative Inqury Research Design Choosing Among Five Approaches”, 2017.
Sugiyono, Metode Penelitian Kuantitaif, Kualitatif, R&D. Bandung: Alfabeta, 2021.
N. R. Haddaway, M. J. Page, C. C. Pritchard, en L. A. McGuinness, “PRISMA2020: An R package and Shiny app for producing PRISMA 2020-compliant flow diagrams, with interactivity for optimised digital transparency and Open Synthesis”, Campbell Syst. Rev., vol 18, no 2, bl e1230, Jun 2022, doi: https://doi.org/10.1002/cl2.1230.
M. S. Hidayatullah, “Membumikan Ekonomi Syariah di Indonesia (Sebuah Upaya Memasyarakatkan Ekonomi Syariah dan Mensyariahkan Ekonomi Masyarakat)”, Ijtihad J. Huk. dan Ekon. Islam, vol 14, no 2, bll 177–208, 2020, doi: 10.21111/ijtihad.v14i2.4619.
L. Schmidthuber, D. Hilgers, en S. Hofmann, “International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda”, Financ. Account. Manag., vol 38, no 1, bll 119–142, 2022, doi: 10.1111/faam.12265.
R. Graña-Alvarez, J. Gomez-Conde, E. Lopez-Valeiras, en M. González-Loureiro, “Management control systems, business financial literacy and financial leverage in business-incubated start-ups”, Br. Account. Rev., vol 56, no June, 2024, doi: 10.1016/j.bar.2024.101427.
B. Jatmiko en S. N. Amalia, “The Influence of the Internal Control System, Organizational Culture, Leadership Style, and Regional Financial Management System on the Implementation of Good Governance”, Int. Conf. Sustain. Innov. Track Account. Manag. Sci., vol 201, no Icosiams 2021, bll 178–184, 2022, doi: 10.32400/gc.15.2.28232.2020.
Beatrice Oyinkansola Adelakun, Ebere Ruth Onwubuariri, Gbenga Adeniyi Adeniran, en Afari Ntiakoh, “Enhancing fraud detection in accounting through AI: Techniques and case studies”, Financ. Account. Res. J., vol 6, no 6, bll 978–999, 2024, doi: 10.51594/farj.v6i6.1232.
Sami Salem Elhossade, Hafez Abdo, en Abdulsalam Mas’ud, “The Impact of institutional and Contingent Factors on Adopting Environmental Management Accounting Systems: The Case of Manufacturing Companies in Libya”, J. Financ. Report. Account. , vol 19, no 4, bll 497–539, 2021.
A. Bakumenko en A. Elragal, “Detecting Anomalies in Financial Data Using Machine Learning Algorithms”, Systems, vol 10, no 5, 2022, doi: 10.3390/systems10050130.
T. Hidayat, B. Oktaviano, en R. Baharuddin, “Keputusan Investasi Berdasarkan Literasi Keuangan, Pengetahuan Investasi dan Persepsi Risiko”, J. Sci. Soc. Res., vol 2, no June, bll 441–452, 2023.
Y. V. Saud, “Apakah Karakteristik Keuangan Perusahaan Berkaitan Dengan Penghindaran Pajak ?”, Media Akunt. Perpajak., vol 9, no 2, bll 58–66, 2024.
G. H. Ramadhan en H. N. L. Ernaya, “Alasan Konsumen Memilih Qris Sebagai Metode Pembayaran Utama (Studi Kasus Mahasiswa Stia Lancang Kuning Dumai)”, Account. Student Res. J., vol 2, no 2, bll 123–142, 2023.
L. J. Sumarni en E. A. Mokodompit, “Manajemen Keuangan Proyek Infrastruktur Transportasi Untuk Mendukung Keberlanjutan”, J. Manaj. dan Penelit. Akunt., vol 18, no 2, bll 353–359, 2025.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Digital Innovation : International Journal of Management
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
