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All Journal Jurnal Akuntansi
Safina, Fildza Ayu
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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Pemanfaatan Aplikasi Akuntansi Digital dalam Penyusunan Laporan Keuangan Safina, Fildza Ayu; Meisyaroh, Elia Dwi; Aji, Gunawan
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.135-144

Abstract

By analyzing the advantages, drawbacks, and organizational elements affecting the efficacy of digital accounting software, this study seeks to provide a comprehensive understanding of how these tools aid in the creation of financial statements. This paper summarizes current research on digital accounting, user competency, corporate processes, and reporting quality using a qualitative literature review. The findings show that although the effectiveness of digital applications depends on users' accounting abilities, digital literacy, internal controls, and organizational preparedness, they also increase efficiency, decrease manual errors, and improve reporting uniformity. The study also reveals that a lot of sophisticated features are still underutilized because of poor managerial support and insufficient training. Practically speaking, the results emphasize the necessity of robust internal controls, sufficient technology infrastructure, and ongoing user development. The study's unique approach to comprehending the adoption of digital accounting is its comprehensive integration of organizational, technological, and human elements.
Co-Authors Gunawan Aji Meisyaroh, Elia Dwi