TINJAUAN SISTEMATIS PENERAPAN SISTEM INFORMASI AKUNTANSI: ANALISIS LITERATUR MENGGUNAKAN PENDEKATAN PRISMA TAHUN 2020–2025

Sari

Accounting Information Systems (AIS) serve as the backbone that enables organizations to produce accurate, reliable, and timely financial information for both internal and external reporting purposes. This article presents a systematic review of Indonesian scholarly literature on AIS implementation published in SINTA-indexed journals between 2020 and 2025, aiming to map publication characteristics, AIS's contribution to financial information quality, and the obstacles organizations face in its implementation. A Systematic Literature Review (SLR) design was employed, following the 2020 Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Literature was retrieved from Google Scholar, Garuda, and the SINTA portal using the combined keywords "sistem informasi akuntansi," "kualitas laporan keuangan," and "accounting information system." After identification, screening, and eligibility assessment of 175 initial records, eleven articles met the inclusion criteria for analysis. Findings show that AIS implementation is consistently associated with more accurate and timely financial reporting, stronger internal control effectiveness, and faster transaction recording and reporting processes. The review also identifies key challenges, including uneven competence among accounting staff, limited technological infrastructure—particularly within public-sector organizations and MSMEs—and insufficient alignment between accounting systems and continually evolving reporting regulations. Notably, the reviewed AIS literature is dominated by government/public-sector settings and quantitative survey-based approaches, differing from the pattern seen in other MIS application areas that are more often characterized by qualitative case studies. This review recommends further research extending coverage to the private sector and MSMEs, alongside long-term measurement of AIS's impact on organizational performance.

Keywords: accounting information system, financial report quality, systematic review, PRISMA, SINTA literature