ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA
Main Article Content
Syarifuddin
Arifuddin
Qathrunnnada Atikah Hamka
Digital transformation has brought significant changes to accounting information systems (SIAs), making them not only a transaction recording tool, but also a strategic system to support decision-making. This research discusses the impact of digitalization on SIA, change management strategies in its implementation, and the importance of synergy between technology and management. The research uses a qualitative method with a literature study approach from various journals and books. The results of the discussion show that digitalization improves efficiency, accuracy, transparency, and internal control. However, the success of transformation relies heavily on human resource readiness, leadership support, and structured change management. The synergy between technology and management is the key to creating an adaptive, efficient, and sustainable accounting information system in the digital era.
Adha, L. A. (2020). Digitalisasi industri dan pengaruhnya terhadap ketenagakerjaan dan hubungan kerja di Indonesia. Jurnal Kompilasi Hukum, 5(2), 267–298.
Arifin, M. (2017). Strategi Manajemen perubahan dalam meningkatkan disiplin di perguruan tinggi. EduTech: Jurnal Ilmu Pendidikan Dan Ilmu Sosial, 3(1).
Asaniyah, N. (2017). Pelestarian Informasi Koleksi Langka: Digitalisasi, Restorasi, Fumigasi. Buletin Perpustakaan, 57, 85–94.
Danuri, M. (2019). Perkembangan dan transformasi teknologi digital. Jurnal Ilmiah Infokam, 15(2).
Deloitte, Mavilinda, H. F., Nazaruddin, A., Nofiawaty, N., & Daud, I. (2021). Penguatan Ekonomi Digital Melalui Pengembangan “Digital Entrepreneurship” Bagi Pelaku Umkm Di Desa Kerinjing Ogan Ilir Sumatera Selatan. SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan, 5(1), 627–635.
Gelinas, U. J., Dull, R. B., & Wheeler, P. R. (2018). Accounting Information Systems (11th ed.). Cengage Learning
Hall, J. A. (2015). Accounting Information Systems (9th ed.). Cengage Learning.
Hiatt, J. (2006). ADKAR: A Model for Change in Business, Government and our Community. Prosci Research.
Joeliaty, J., & Firmansyah, Y. (2016). Pengaruh Manajemen Perubahan Terhadap Organisasi Pembelajaran Serta Dampaknya Terhadap Kinerja Pegawai pada PT. KAI (Persero) Daop II Bandung. Jurnal Manajemen Dan Bisnis Indonesia, 3(3), 319–333.
Knauer, T., Nikiforow, N., & Wagener, S. (2020). Determinants of information system quality and data quality in management accounting. Journal of Management Control, 31(1), 87-121.
Kotter, J. P. (2012). Leading Change. Harvard Business Review Press.
Laudon, K. C., & Traver, C. G. (2021). E-commerce 2020-2021: business, technology, society. Pearson.
Laudon, K. C., & Laudon, J. P. (2020). Management Information Systems: Managing the Digital Firm (16th ed.). Pearson.
Mailita, S., & Andriani, L. (2018). Pengaruh budaya organisasi terhadap kinerja guru di SMA Negeri 9 kota Jambi. SJEE (Scientific Journals of Economic Education), 2(2), 87–95.
Mukhsin, M. (2020). Peranan teknologi informasi dan komunikasi menerapkan sistem informasi desa dalam publikasi informasi desa di era globalisasi. Teknokom, 3(1), 7–15.
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems-International Edition.
Stair, R., & Reynolds, G. (2018). Principles of Information Systems (13th ed.). Cengage Learning.
Susanto, A. (2017). Sistem Informasi Akuntansi: Struktur, Pengendalian, Risiko, dan Pengembangan. Lingga Jaya.
Wahyuni, A. S., Gunawan, D., & Charli, C. O. (2025). Tugas Manajemen Perubahan Dalam Transformasi Digital Di Era Modern. 1(9), 1702–1705.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407.
Wulandari, D. C., & Pudjiarti, E. S. (2024). Kepemimpinan Adaptif Dalam Dunia Digital: Mengatasi Tantangan Dan Peluang Di Era 4.0. Transformasi: Journal of Economics and Business Management, 3(1), 207–220.
Yulianti, D. T., & Prastowo, A. T. (2021). Pengembangan Digitalisasi Perawatan Kesehatan Pada Klink Pratama Sumber Mitra Bandar Lampung. Jurnal Teknologi Dan Sistem Informasi (JTSI), 2(2), 32–39. http://jim.teknokrat.ac.id/index.php/JTSI
