Digital Accounting Transformation in SMEs: A Systematic Analysis of Operational Efficiency Improvements in Indonesian Context

DOI

10.2991/978-94-6463-924-7_2How to use a DOI?

Keywords

Digital Accounting; Operational Efficiency; MSMEs and Digital Transformation

Abstract

Accounting digitalization has become a significant trend in business transformation, including for small and medium-sized enterprises (MSMEs). The purpose of this study is to analyze the impact of accounting digitalization on the operational efficiency of MSMEs by reviewing various articles and previous research. Through a literature review encompassing several relevant studies, this research highlights the changes occurring in financial management, data processing, and the acceleration and accuracy of decision-making resulting from the adoption of digital technology. The findings indicate that accounting digitalization significantly enhances operational efficiency, including time management, the reduction of human errors, as well as simplification in financial reporting and decision-making processes. However, challenges such as implementation costs, employee training, and technology coordination remain barriers that must be addressed. Overall, digital bookkeeping has a positive effect on improving operational efficiency, but its successful implementation depends on technical factors and the company’s human resources department. This study is expected to provide insights for MSMEs managed by Village-Owned Enterprises (BUMDes) in Majalengka, Indonesia, regarding the role of accounting digitalization in promoting operational efficiency, and to offer recommendations on how to optimally utilize technology to enhance their competitiveness.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rio Yunanto
AU  - Deden Abdul Wahab
AU  - Sri Dewi Anggadini
AU  - Apriani Puti Purfini
AU  - Hery Dwi Yulianto
PY  - 2025
DA  - 2025/12/16
TI  - Digital Accounting Transformation in SMEs: A Systematic Analysis of Operational Efficiency Improvements in Indonesian Context
BT  - Proceedings of the 8th International Conference on Informatics, Engineering, Science & Technology (INCITEST 2025)
PB  - Atlantis Press
SP  - 3
EP  - 15
SN  - 2352-5401
UR  - https://doi.org/10.2991/978-94-6463-924-7_2
DO  - 10.2991/978-94-6463-924-7_2
ID  - Yunanto2025
ER  -