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All Journal JRA: Jurnal Riset Akuntansi
Nuzul Husnah
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Economics, Econometrics & Finance

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DAMPAK TRANSFORMASI DIGITAL TERHADAP EVOLUSI SISTEM INFORMASI AKUNTANSI PADA MODEL BISNIS E-COMMERCE: SYSTEMATIC LITERATURE REVIEW Nuzul Husnah; Hetifah Sjaifudian; Siswanda H. Sumarto; Inta Budi Setya Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v18i1.19872

Abstract

Digital transformation has redefined the global business landscape. The growth of e-commerce, particularly in Indonesia, which is projected to reach 30.5%, demands an Accounting Information System (AIS) that is responsive to massive data volumes, exceeding the capacity of traditional systems. This study aims to explore the evolution of AIS in e-commerce business models. The research method uses a Systematic Literature Review (SLR) with the PRISMA protocol of reputable literature from 2016-2026. The results show that overall, digital AIS is no longer just a supporting tool for e-commerce companies, but rather a core enabler for sustainability and competitive advantage. The synergy between market intelligence from digital platforms and financial accuracy from AIS creates a solid foundation for intelligent decision-making in the evolving digital economy. Strategic recommendations for organizations are to continue investing in robust data architecture, strengthening cybersecurity governance, and fostering a culture of continuous learning for their finance workforce.  
Co-Authors Hetifah Sjaifudian Inta Budi Setya Nusa Siswanda H. Sumarto