Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Andi Qarina
Institut Agama Islam Negeri (IAIN) Bone

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Digital Accounting Information Systems in Supporting Business Decision-Making Andi Qarina; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4ma89664

Abstract

The rapid advancement of information technology has accelerated digital transformation across business functions, including accounting. This study aims to examine the role of Digital Accounting Information Systems (DAIS) in providing high-quality information and supporting business decision-making processes. The research employed a qualitative non-empirical approach using a literature review method. Secondary data were collected from scholarly journals, books, and academic publications related to digital accounting systems, information quality, and managerial decision-making. Data were analyzed through qualitative content analysis and thematic synthesis to identify recurring patterns and conceptual relationships within the literature. The findings indicate that DAIS enhances information quality by improving accuracy, timeliness, relevance, integration, and accessibility of financial information. These capabilities support operational, tactical, and strategic decision-making while contributing to organizational efficiency, performance evaluation, internal control, and strategic flexibility. The review also reveals several implementation challenges, including investment costs, technological readiness, human resource competencies, and cybersecurity concerns. The study concludes that DAIS functions not only as a financial reporting tool but also as a strategic organizational resource that strengthens decision quality and supports sustainable business performance in the digital era.
Co-Authors Masyhuri Masyhuri