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Nur Fadila Mutmainnah
Universitas Negeri Makassar

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Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review Aulia Novita Anggraini; Aisyah Zhafirah Basir; Nur Fadila Mutmainnah; Alia Rezki Amalia
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/1t994c87

Abstract

Micro, Small, and Medium Enterprises (UMKM) require digitalization to increase efficiency in acquisition and payment. Although the use of digital technology, which includes accounting information systems and digital payments, does not automatically ensure good internal control, there are risks such as record errors and fraud. This study uses a Systematic Literature Review (SLR) approach with the PRISMA protocol to identify and evaluate relevant scientific articles, showing the relationship between digitalization and internal control. The results indicate that digitalization can improve record accuracy, transaction transparency, and ease of monitoring, but its effectiveness depends on good control procedures such as authorization, access restrictions, and task separation. Therefore, MSMEs need to integrate digital technology with the right internal control system to achieve efficiency and security in the acquisition and payment process.
Co-Authors Aisyah Zhafirah Basir Alia Rezki Amalia Aulia Novita Anggraini