Analisis Bibliometrik tentang Digital Accounting Transformation
DOI:
https://doi.org/10.58812/jbmws.v5i03.3878Kata Kunci:
Digital Accounting Transformation, Digital Transformation, Accounting Information Systems, Artificial IntelligenceAbstrak
Transformasi digital telah membawa perubahan fundamental dalam praktik akuntansi melalui penerapan berbagai teknologi seperti artificial intelligence, blockchain, cloud computing, dan big data analytics. Perkembangan tersebut mendorong perubahan dalam sistem informasi akuntansi, proses pengambilan keputusan, kualitas informasi, serta kompetensi profesional akuntansi. Penelitian ini bertujuan untuk memetakan perkembangan intelektual, tren penelitian, struktur kolaborasi, serta arah perkembangan kajian mengenai digital accounting transformation menggunakan pendekatan analisis bibliometrik. Data penelitian diperoleh dari publikasi ilmiah yang terindeks dalam basis data akademik dengan periode pengamatan hingga tahun 2025. Analisis dilakukan menggunakan perangkat lunak VOSviewer untuk mengidentifikasi pola sitasi, jaringan kolaborasi penulis, institusi, negara, serta keterkaitan dan perkembangan kata kunci penelitian. Hasil analisis menunjukkan bahwa penelitian digital accounting transformation mengalami peningkatan perhatian akademik dengan fokus utama pada integrasi teknologi digital dalam sistem akuntansi. Tema dominan yang berkembang meliputi transformasi digital, sistem informasi akuntansi, kecerdasan buatan, blockchain, komputasi awan, dan kualitas informasi akuntansi. Selain itu, hasil pemetaan menunjukkan adanya pergeseran penelitian dari digitalisasi proses akuntansi menuju pemanfaatan teknologi cerdas yang mendukung otomatisasi, transparansi, dan pengambilan keputusan berbasis data. Studi ini memberikan gambaran komprehensif mengenai perkembangan literatur digital accounting transformation serta mengidentifikasi peluang penelitian masa depan terkait integrasi teknologi digital dan perubahan peran profesional akuntansi.
Referensi
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