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This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

This study aims to examine the effect of financial inclusion, accounting information systems, and e-commerce on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in supporting regional economic growth, thus enhancing financial performance is a crucial aspect. The study sample comprised 84 MSME owners in Sleman Regency, drawn using the snowball sampling technique. Data collection was conducted through online questionnaires using a Google Form link to facilitate respondents' completion and to broaden the reach of respondents. The data were analyzed using multiple linear regression with SPSS software to determine the extent of the interplay between the variables studied. The results indicate that financial inclusion has a positive effect on MSME financial performance. This indicates that the easier access for MSMEs to formal financial services, the better their financial performance. Similarly, accounting information systems have also been shown to have a positive effect, where the implementation of a good accounting system can improve the quality of transaction recording and financial decision-making. Conversely, e-commerce has not been shown to have a significant effect on MSME financial performance. This finding indicates that the use of e-commerce by MSMEs in Sleman is not optimal in supporting improved financial performance.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.