Transformasi Bisnis Digital: Peran Sistem Informasi Akuntansi dalam E-commerce

Studi Literatur

Abstract

Digital business transformation marked by the rapiq growth of E-commerce rquires companies to manage transactions and finansial information quickly, accurately, and in an integrated manner, however, in practice, many business actors still face challenges ein recording and presenting reliable financial statements. Based on this phenomenon, this study examines the role of accounting information systems as a foundation for managing finansial information in supporting digital business transformation E-commerce, referring to accounting information system theory and the Technology Acceptance Model (TAM). This resarch employs a qualitative approach using a literature study method, while data collection techniques are carried out through searching and analyzing scientific journals, reference books, and relevant previus studies. The results of the riview indicate that the implementation of accounting information, systems in E-commerce can improve operational efficiency, the quality of finansial information, transparency, and support data-based business decision-making. However, the success of its implementation is not solely determined by to data security and privacy. This study concludes that accounting information systems play a strategic role in supporting digital business transformation in e-commerce, therefore, companies need to optimize their implementation by considering technological aspects, human resources, and information security to that benefits can be maximized