Cloud Accounting dalam Transformasi Digital Akuntansi: Kajian Literatur

Abstract

Digital transformation in accounting has become a fundamental necessity for modern organizations to improve efficiency, accuracy, and data-driven decision making. Conventional accounting, which relies on manual recording and on-premise systems, has significant limitations, such as dependence on human labor, risk of recording errors, limited data access, and high IT infrastructure maintenance costs. Digital accounting offers improvements through automation and system integration, but it is still limited in terms of flexibility and cross-location collaboration. Cloud accounting has emerged as the latest evolution, enabling real-time data storage and management, integration with Enterprise Resource Planning (ERP) systems, operational cost efficiency, and cross-departmental collaboration. This study aims to analyze the transformation from conventional accounting to cloud accounting, identifying the mechanisms, benefits, risks, and implications of its implementation for modern organizations. The method used is a systematic literature review (SLR) with international and national literature studies from 2020–2025. The findings show that cloud accounting improves operational efficiency, report accuracy, data access flexibility, and accelerates data-driven decision making. However, the implementation of this technology requires mitigation of data security and privacy risks, cross-border regulatory compliance, management of dependence on service providers, as well as organizational cultural adaptation and increased digital competence of staff. This study concludes that the transformation to cloud accounting is not merely a technological innovation, but a strategy that promotes modern accounting practices that are more adaptive, efficient, and sustainable.