Tantangan Akuntansi Manajemen di Era Digital: Perusahaan dan Sektor Publik

Dona Adhitya situmorang (Universitas Bina Sarana Informatika)

Indonesian Journal of Social Issues
Vol. 1 No. 2 (2026): April, Social Media Addiction and the Decline of Face-to-Face Interaction Among

This study explores the challenges faced by management accounting in the digital age, comparing private companies and the public sector. Employing a qualitative comparative case study approach, data were gathered through in-depth interviews, document analysis, and observations at PT Telkom as a representative private firm. Key findings highlight dominant challenges such as technology integration (30%), cybersecurity risks (23%), human resource limitations (20%), regulatory compliance (17%), and cost efficiency measurement (10%). Private firms like PT Telkom encounter greater internal risks due to innovation pressures, whereas the public sector emphasizes accountability. Theoretical frameworks like the Resource-Based View and Institutional Theory help explain these issues, underscoring the need for adaptive strategies. The study fills research gaps by offering sector-specific insights and practical recommendations, including improved training and cross-sector collaboration. Limitations involve sample specificity, but implications could extend to policy reforms for digital resilience. Future research should incorporate quantitative methods and broader contexts.