Model Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital
Authors
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Anna Aufarina
Universitas Indo Global Mandiri
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Lesi Hertati
Universitas Indo Global Mandiri
-
Terttiavini Terttiavini
Universitas Indo Global Mandiri
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Agustina Heryati
Universitas Indo Global Mandiri
Keywords:
Akuntansi Digital, SAM Pengambilan Keputusan UMKM Efektivitas, Kesiapan DigitalAbstract
Penelitian ini bertujuan untuk menelaah efektivitas sistem akuntansi manajemen (SAM) dalam mendukung pengambilan keputusan pada Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis kesiapan digital yang menjadi prasyarat implementasinya di era transformasi teknologi. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif, berdasarkan sumber-sumber ilmiah dari database terkemuka seperti Scopus, ScienceDirect, dan Google Scholar pada periode 2015–2025. Hasil kajian menunjukkan bahwa digitalisasi SAM mampu meningkatkan efisiensi operasional, akurasi data, dan kecepatan pelaporan, namun masih dihadapkan pada hambatan seperti keterbatasan literasi digital, biaya implementasi, dan resistensi perubahan. Kesiapan digital UMKM sangat dipengaruhi oleh ketersediaan infrastruktur teknologi, kompetensi sumber daya manusia, kondisi finansial, dan budaya organisasi yang mendukung inovasi. Penelitian ini memberikan kontribusi teoritis dalam pengembangan model kesiapan digital UMKM serta menawarkan implikasi praktis bagi pengambil kebijakan, pelaku UMKM, dan peneliti selanjutnya untuk mendukung transformasi akuntansi digital secara lebih inklusif dan berkelanjutan.
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Susanti, I. D., Hertati, L., & Putri, A. U. (2023). The Effect Of Green Accounting And Environmental Performance On Company Profitability. Cashflow?: Current Advanced Research On Sharia Finance And Economic Worldwide, 2(2), 320–331. Https://Doi.Org/10.55047/Cashflow.V2i2.552
Tampubolon, E. M. Y., Hertati, L., & Sari, R. (2023). The Effect Of Accounting Knowledge, Business Strategy And Work Motivation On The Quality Of Management Accounting Information Systems. Journal Of Humanities Social Sciences And Business (Jhssb), 2(4), 687–693. Https://Doi.Org/10.55047/Jhssb.V2i4.722
Wulandari, V. (2021). The Influence Of The Covid-19 Crisis Transformative Leadership Style On Job Satisfaction Implications On Company Performance. Ilomata International Journal Of Tax And Accpountingpounting, 2(1), 97–112.
Costa, A., Crupi, A., De Marco, C. E., & Di Minin, A. (2023). Smes And Open Innovation: Challenges And Costs Of Engagement. Technological Forecasting And Social Change, 194(June), 122731. Https://Doi.Org/10.1016/J.Techfore.2023.122731
Handoyo, S., Suharman, H., Ghani, E. K., & Soedarsono, S. (2023). The Determinants Of A Firm’s Strategic Orientation And Its Implication On Performance: A Study On Indonesia State Owned Enterprises. Cogent Business And Management, 10(2). Https://Doi.Org/10.1080/23311975.2023.2220209
Hasan, F. (2023). Pengaruh Disiplin Kerja, Tingkat Kepuasan Kerja Terhadap Efektivitas Sistem Informasi Akuntansi Implikasi Pada Kinerja Organisasi (Survey Pada Karyawan PT. Sampoerna Agro Tbk). 31–41.
Hertati.L. (2021). The Effect Of Total Quality Management, Application Of Competitive Strategies On The Quality Of Management Accounting Systems. Indo-Asian Journal Of Finance And Accounting 2, 2(1), 151–171.
Hertati, L. (2024). Exploring Human Capital Dalam Tingkat Akuntansi Mengatasi Deteksi Fraud Pada Aplikasi Shopee Exploring Human Capital At The Education Level The Role Of Accounting Information System Applications In Overcoming Fraud Detection In. 16(1), 74–92.
Hertati, L., Asmawati, A., & Widiyanti, M. (2021). Peran Sistem Informasi Manajemen Di Dalam Mengendalikan Operasional Badan Usaha Milik Daerah. Insight Management Journal, 1(2), 55–67. Https://Doi.Org/10.47065/Imj.V1i2.28
Hertati, L., & Iriyadi, I. (2023). Exploring Sistem Informasi Akuntansi Aplikasi Gocar Di Palembang. Jurnal Ilmiah Akuntansi Kesatuan, 11(2), 341–352. Https://Doi.Org/10.37641/Jiakes.V11i2.2016
Hertati, L., & Safkaur, O. (2020b). Pengaruh Sistem Informasi Manajemen Lingkungan Terhadap Good Goverment Governance. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 10(1), 39–64. Https://Doi.Org/10.34010/Jika.V10i1.3003
Hertati, L., & Syafarudin, A. (2018). How The Implementation Of The Industrial Revolution 4.0 Management Information System Influenced Innovation: The Case Of Small And Medium Enterprises In Indonesia. Journal Of Asian Business Strategy,
Jayashree, S., Reza, M. N. H., Malarvizhi, C. A. N., Gunasekaran, A., & Rauf, M. A. (2022). Testing An Adoption Model For Industry 4.0 And Sustainability: A Malaysian Scenario. Sustainable Production And Consumption, 31, 313–330. Https://Doi.Org/10. 1016/J.Spc.2022.02.015
Lesi, H., & Safkaur, O. (2020). The Influence Of Information Technology Covid-19 Plague Against Financial Statements And Business Practices. Ilomata International Journal Of Tax And Accounting, 1(3), 122–131. Https://Doi.Org/10.52728/Ijtc.V1i3.117
Lesi Hertati. (2015). Competence Of Human Resources , The Benefits Of Information Technology On Value Of Financial Reporting In Indonesia. Research Journal Of Finance And Accounting, 6(8), 12–19.
Meylani Dwi Anggorowati, & Meifida Ilyas. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal, Dan Kebijakan Dividen Terhadap Nilai Perusahaan. Jurnal Satya Mandiri Manajemen Dan Bisnis, 8(1), 32–44. Https://Doi.Org/10.54964/Satyamandiri.V8i1.362
Oktaria, D., Hertati, L., Rum, R. M., Pendidikan, T., Sistem, K., & Akuntansi, I. (2024). Determinant Human Capital Dan Informasi. 7, 5541–5549.
Safkaur, O. (2020). Peran Manajemen Perubahan Pada Akuntansi The Role Of Change Management In Strategic Management Accounting Due To. I-FINANCE: A Research Journal On Islamic Finance, 06(02), 106–124.
Santoso, A., Approach, B. S., & Opinion, A. (2021). S2-Strategic Information Moderated By Effectiveness Management Accounting. 25(1).
Supriyati, S., Mulyani, S., Suharman, H., & Supriadi, T. (2022). The Influence Of Business Models, Information Technology On The Quality Of Accounting Information Systems Digitizing Msmes Post-COVID-19. Jurnal Sistem Informasi, 18(2), 36–49. Https://Doi.Org/10.21609/Jsi.V18i2.1141
Susanti, I. D., Hertati, L., & Putri, A. U. (2023). The Effect Of Green Accounting And Environmental Performance On Company Profitability. Cashflow?: Current Advanced Research On Sharia Finance And Economic Worldwide, 2(2), 320–331. Https://Doi.Org/10.55047/Cashflow.V2i2.552
Tampubolon, E. M. Y., Hertati, L., & Sari, R. (2023). The Effect Of Accounting Knowledge, Business Strategy And Work Motivation On The Quality Of Management Accounting Information Systems. Journal Of Humanities Social Sciences And Business (Jhssb), 2(4), 687–693. Https://Doi.Org/10.55047/Jhssb.V2i4.722
Wulandari, V. (2021). The Influence Of The Covid-19 Crisis Transformative Leadership Style On Job Satisfaction Implications On Company Performance. Ilomata International Journal Of Tax And Accpountingpounting, 2(1), 97–112.
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Published
2025-12-17
How to Cite
Aufarina, A., Hertati, L., Terttiavini, T., & Heryati, A. (2025). Model Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital. Islamic Business Insight (ibis), 1(2), 87–100. Retrieved from https://ejournal.stebisigm.ac.id/index.php/ibis/article/view/1758
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