Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review

Aulia Novita Anggraini (Universitas Negeri Makassar)
Aisyah Zhafirah Basir (Universitas Negeri Makassar)
Nur Fadila Mutmainnah (Universitas Negeri Makassar)
Alia Rezki Amalia (Universitas Negeri Makassar)

ZEBMAR
Vol. 4 No. 3 (2026): ZEBMAR, September 2026

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.