The Impact of Digitalization on Managerial Accounting Roles

Munfaredi, Abdulla; Sulaiman, Nuha; AlKhatib, Rola; Wadi, Rami Mohammad Abu

doi:10.1007/978-3-030-93464-4_49

Cited by 5 publications

(8 citation statements)

References 31 publications

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“…Penelitian tersebut mengidentifikasi kendala yang dihadapi dalam digitalisasi sistem informasi akuntansi dan menemukan bahwa transformasi digital dianggap sebagai suatu keharusan bagi profesi akuntan untuk terus memperbaharui dan memperbaiki diri seiring dengan perkembangan di era digital (Meraghni et al, 2021). Tantangan transformasi digital dalam sistem informasi akuntansi juga dibahas, termasuk kebutuhan akan perubahan karena teknologi digital (Munfaredi et al, 2022).…”

Section: Pendahuluanunclassified

“…Pemanfaatan digital dalam akuntansi keuangan dan manajemen membantu UMKM menghitung, melaporkan, mengirim, dan menginterpretasikan data keuangan dengan lebih cepat, lebih efisien, dan efektif, yang dapat meningkatkan kinerja keuangan dan non-keuangan mereka (Jans et al, 2022;Julianto et al, 2022;Knudsen, 2020). UMKM mengadopsi akuntansi digital untuk usaha kecil dan menengah, dengan perangkat lunak akuntansi canggih yang menawarkan metode akuntansi yang hemat biaya dan dapat disesuaikan (Agostino et al, 2022;Kumar, 2018;Munfaredi et al, 2022). UMKM bisa mendapatkan sistem Enterprise Resource Planning (ERP) yang disesuaikan yang dapat merampingkan semua catatan akuntansi mereka, membuatnya dapat diakses melalui cloud, dan mengotomatiskan pengingat pembayaran dan pekerjaan administratif lainnya (Munfaredi et al, 2022;zahrah Buyong, 2020).…”

Section: Pendahuluanunclassified

“…UMKM mengadopsi akuntansi digital untuk usaha kecil dan menengah, dengan perangkat lunak akuntansi canggih yang menawarkan metode akuntansi yang hemat biaya dan dapat disesuaikan (Agostino et al, 2022;Kumar, 2018;Munfaredi et al, 2022). UMKM bisa mendapatkan sistem Enterprise Resource Planning (ERP) yang disesuaikan yang dapat merampingkan semua catatan akuntansi mereka, membuatnya dapat diakses melalui cloud, dan mengotomatiskan pengingat pembayaran dan pekerjaan administratif lainnya (Munfaredi et al, 2022;zahrah Buyong, 2020). Hal ini membebaskan waktu dan sumber daya manusia yang signifikan bagi UMKM untuk fokus pada fungsi inti dan teknologi mereka (Dewi et al, 2022).…”

Section: Pendahuluanunclassified

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Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung

Anjarwati¹,

Zaena

Fitrianingsih

et al. 2023

J. Aktiva

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Pentingnya digitalisasi akuntansi telah meningkat dalam beberapa tahun terakhir karena UMKM berusaha untuk meningkatkan proses keuangan mereka dan mengurangi biaya. Namun, penelitian terbatas telah dilakukan tentang dampak digitalisasi akuntansi dalam konteks UMKM, khususnya di kota Bandung. Oleh karena itu, penelitian ini bertujuan untuk menyelidiki dampak digitalisasi akuntansi terhadap efisiensi dan pengurangan biaya pada perusahaan wirausaha UMKM di Kota Bandung. Penelitian ini menggunakan desain penelitian dengan mixed methods, dengan data kuantitatif yang dikumpulkan dari 150 UMKM dan data kualitatif yang dikumpulkan melalui wawancara mendalam dengan 20 pemilik atau manajer UMKM. Analisis kuantitatif menunjukkan hubungan positif yang signifikan antara digitalisasi akuntansi dan efisiensi dan pengurangan biaya di UMKM. Efek moderasi dari ukuran perusahaan dan kesiapan teknologi juga diidentifikasi, menunjukkan bahwa UMKM yang lebih kecil dan mereka yang memiliki kesiapan teknologi yang lebih tinggi dapat memperoleh lebih banyak manfaat dari digitalisasi akuntansi. Temuan kualitatif lebih lanjut mendukung dampak positif dari digitalisasi akuntansi, karena UMKM melaporkan peningkatan akurasi dan keandalan data keuangan, pemrosesan transaksi keuangan yang lebih cepat, dan berkurangnya dokumentasi dan pencatatan manual. Namun, tantangan terkait sumber daya keuangan yang terbatas, kurangnya keterampilan teknis, dan resistensi terhadap perubahan diidentifikasi sebagai hambatan untuk menerapkan digitalisasi akuntansi di UMKM.

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Section: Pendahuluanunclassified

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Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung

Anjarwati¹,

Zaena

Fitrianingsih

et al. 2023

J. Aktiva

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“…This research identified the obstacles faced in digitalizing financial information systems and found that digital transformation is considered a necessity for the accounting profession to continue to update and improve itself along with developments in the digital era (Meraghni et al, 2021). The challenges of digital transformation in financial information systems are also discussed, including the need for change due to digital technology (Munfaredi et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…The use of digital in finance and management helps MSMEs calculate, report, send and interpret financial data faster, more efficiently and effectively, which can improve their financial and non-financial performance (Jans et al, 2022;Julianto et al ., 2022;Knudsen, 2020). MSMEs are adopting digital finance for small and medium enterprises, with advanced financial software offering cost-effective and customizable financial methods (Agostino et al, 2022;Kumar, 2018;Munfaredi et al, 2022). MSMEs can get a customized Enterprise Resource Planning (ERP) system that can streamline all their financial records, make them accessible via the cloud, and automate payment reminders and other administrative work (Munfaredi et al, 2022;zahrah Buyong, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Financial Digitalization on Savings and Cost Reduction in MSME Entrepreneurs in Medan City

Jirwanto

2024

MINISTAL

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Limited research has been conducted on the impact of financial digitalization in the context of MSMEs, particularly in the city of Medan. Therefore, this research aims to investigate the impact of financial digitalization on savings and cost reduction in MSME entrepreneurial companies in Medan City. This research uses a research design with quantitative data collected from 89 MSMEs. Quantitative analysis shows a significant positive relationship between financial digitalization and savings and cost reduction in MSMEs. The moderating effects of firm size and technological readiness were also identified, indicating that smaller MSMEs and those with higher technological readiness may gain more benefits from financial digitalization. The findings further support the positive impact of financial digitalization, as MSMEs report increased accuracy and reliability of financial data, faster processing of financial transactions, and reduced manual documentation and record-keeping. However, challenges related to limited financial resources, lack of technical skills, and resistance to change were identified as barriers to implementing financial digitalization in MSMEs.

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Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

N.,

Suraj,

Rahiman

et al. 2024

JAOC

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Purpose The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures. Design/methodology/approach The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used. Findings The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system. Research limitations/implications The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems. Practical implications The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions. Originality/value Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

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The Impact of Digitalization on Managerial Accounting Roles

Cited by 5 publications

References 31 publications

Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung

Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung

The Effect of Financial Digitalization on Savings and Cost Reduction in MSME Entrepreneurs in Medan City

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

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