Penerapan System Development Life Cycle dalam Pengembangan Sistem Informasi Akuntansi Modern: Studi Literatur

Abstract

The rapid development of information technology has encouraged organizations to develop reliable and adaptive Accounting Information Systems (AIS) that are capable of supporting managerial decision-making. One of the most widely used approaches in AIS development is the System Development Life Cycle (SDLC). This study aims to examine the implementation of SDLC in the development of Accounting Information Systems, identify the challenges encountered, and analyze the strategic role and benefits of SDLC in improving AIS quality. The research method employed is a literature review, which analyzes various scientific sources in the form of textbooks and national and international journal articles relevant to SDLC and Accounting Information Systems. The findings indicate that the implementation of SDLC provides a systematic and structured framework for AIS development, thereby enhancing data accuracy, system reliability, and the effectiveness of internal controls. However, the application of SDLC also faces several challenges, particularly the gap between business needs and system solutions, limited flexibility in classical models, the integration of modern technologies, and information security issues. Furthermore, SDLC plays a strategic role not only as a technical guideline but also as a managerial tool for controlling system development projects and supporting information technology governance. Based on the findings, it can be concluded that the application of SDLC especially modern, iterative, and adaptive approaches can effectively support the development of high-quality, relevant, and sustainable Accounting Information Systems. Therefore, the selection of an appropriate SDLC model, user involvement, and the readiness of human resources are key factors in ensuring the success of AIS development in the era of digital transformation