TREND PENELITIAN SISTEM INFORMASI AKUNTANSI PADA UMKM: SEBUAH SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.30871/jama.v10i1.12884Kata Kunci:
UMKMAbstrak
Penelitian ini bertujuan untuk mengkaji tren perkembangan penelitian Sistem Informasi Akuntansi (SIA) pada Usaha Mikro, Kecil, dan Menengah (UMKM), seiring meningkatnya peran sistem akuntansi digital dalam pengambilan keputusan dan keberlanjutan usaha. Penelitian ini menggunakan pendekatan systematic literature review dengan protokol PRISMA 2020 terhadap 21 artikel empiris yang diterbitkan pada periode 2015–2025 dan terindeks dalam basis data ScienceDirect. Analisis difokuskan pada tema penelitian, perspektif teoretis, metodologi, faktor penentu, serta dampak implementasi SIA pada UMKM. Hasil penelitian menunjukkan adanya pergeseran signifikan dari fungsi administratif SIA menuju peran strategis sebagai platform digital, sistem analitik, mekanisme pengendalian manajemen, dan pendukung kinerja berkelanjutan. Namun, literatur masih bersifat terfragmentasi dan belum mengintegrasikan secara utuh tahapan adopsi, kematangan digital, dan outcome. Secara teoretis, penelitian ini menawarkan pendekatan integratif yang memetakan hubungan antara antecedents, mekanisme, dan outcome SIA sebagai sistem sosio-teknis yang dinamis. Secara praktis, temuan ini memberikan implikasi bagi pelaku UMKM, profesional akuntansi, dan pembuat kebijakan dalam merancang strategi implementasi SIA yang berorientasi nilai jangka panjang.
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Referensi
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