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All Journal JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM
Ajar, Najra Nabiilah
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Religion Arts Humanities Social Sciences

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Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi Chairunnisa, Nanda; Ajar, Najra Nabiilah; Muda, Iskandar
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.551

Abstract

The development of digital technology has brought fundamental changes to accounting theory and practice. The digital transformation marked by the application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) has not only affected accounting information systems but also challenged the relevance and conceptual framework of conventional accounting standards such as IFRS and PSAK. This study aims to examine the relevance of classical accounting theory as described by Donleavy in facing the dynamics of financial reporting digitalization. Using a descriptive qualitative approach through literature study, this study evaluates how AI, ML, and IoT change the concepts of faithful representation, measurement reliability, and decision usefulness in financial reporting. The results show that the application of digital technology strengthens transparency, efficiency, and the value of accounting information, but at the same time poses conceptual challenges to the recognition, measurement, and verification of digital assets and artificial intelligence algorithms. A principles-based standards approach is considered more relevant than rule-based standards in the digital context because it provides flexibility and room for professional judgment regarding data-based transactions and intangible assets.
Co-Authors Iskandar Muda Nanda Chairunnisa