Efek Digitalisasi Terhadap Akuntansi Manajemen

Abstract

This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist.
Keyword: Digitalization, Management Accounting, Accounting, Digital Era.