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Mochammad Tanzil Multazam
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INDONESIA
Indonesian Journal of Law and Economics Review
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 721 Documents
The Impact of Digital Transformation on Accounting Measurement in Private Banks.: Dampak Transformasi Digital terhadap Pengukuran Akuntansi di Bank Swasta Thaer Najm Kadhim
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1541

Abstract

General Background: The rapid advancement of digital technologies has significantly transformed business environments and organizational processes. Specific Background: In accounting, digital transformation involves the integration of technologies such as cloud computing, artificial intelligence, and data analytics into financial systems. Knowledge Gap: Despite extensive technological adoption, limited studies comprehensively examine how multiple digital tools collectively reshape accounting practices. Aims: This study aims to analyze the role of digital transformation in redefining accounting systems and professional practices. Results: The findings indicate that digital technologies streamline accounting processes, improve data management, and support more efficient financial reporting. The integration of various digital tools also changes the role of accounting professionals toward more analytical functions. Novelty: This study provides an integrated perspective by combining multiple technological dimensions within a single analytical framework of accounting transformation. Implications: The results highlight the need for organizations to adopt structured digital strategies and develop competencies to adapt to evolving accounting environments. Keywords: Digital Transformation, Accounting Systems, Cloud Computing, Artificial Intelligence, Financial Reporting Key Findings Highlights Technological integration supports more efficient financial data processing Professional roles shift toward analytical and decision-oriented tasks Combined technological frameworks clarify structural changes in accounting