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Gunawan Aji
Dosen Perbankan Syariah STAIN Pekalongan email: gunawanaji027@yahoo.co.id
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Tinjauan Sistematik tentang Teknologi Digital dalam Akuntansi Sektor Publik Muslimah; Ulya, Kaela Najwa Himatul; Aji, Gunawan
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.373

Abstract

Digital transformation has rapidly reshaped the landscape of public sector accounting, yet a comprehensive understanding of its impact remains limited. This study aims to conduct a Systematic Literature Review (SLR) on the implementation of digital technologies in public sector accounting practices. Utilizing the PRISMA protocol, this review analyzes 25 academic articles sourced from Google Scholar, published between 2021 and 2025. Selection criteria included peer-reviewed status, topical relevance, and focus on technologies such as Artificial Intelligence, Blockchain, IoT, and e-budgeting. Findings reveal that digitalization enhances efficiency, transparency, and accountability through faster data processing and automation of internal controls. However, challenges such as digital infrastructure gaps, low digital literacy, and cybersecurity concerns persist. This study contributes by synthesizing a thematic framework outlining key trends and research gaps, offering strategic guidance for policymakers and educators in developing digitally integrated governance and curriculum models. Its practical implications include the need for human resource upskilling, robust digital auditing mechanisms, and quantitative evaluations of technology's impact on public financial management.
Co-Authors Abda Abda Aci, Iklim Matunasia Amna, Fikrotul Andrean, Rizky Arfani , Zidni Azzahra, Najwa Savira Azzahra, Nur Fatimah Damayanti, Putri Definta, Khusnul Eko Pujianto Fahreza, Ilham Ahmad Fauzan, Taqwa Fiana, Fina Qoif Harikha, Natasya Stifani Izaty, Santi Nailul Khadiqoh, Sabita Khasanah, Uswatun Khasanah Kholisah , Nur Khomsatun, Khoerirozak Komala Putri, Elviana Lailatul Fadhilah Liani, Ani Mangesti, Fadrika Hening Meisyaroh, Elia Dwi Muslimah Nur Kharisma, Eka Nursetiana, Herni Pangestu, Feby Risqi Parwati, Intan Safa'ah, Laely Safina, Fildza Ayu Salsabila, Ainaya Salsabila, Savira Sari, Ayu Mila Sa’adiyah Zaen, Addavis Seprtiani, Rahma Sugeng Santoso Sugiarti, Erika Syafa’ah, Ani Thusqdiah, Wanda Alif Tsuroya, Navis Ulfa, Kharismatul Ulufal Qolbi, Ayada Ulya, Kaela Najwa Himatul Umairo, Tsania Utami, Lutfi Ayu fadhilah