Analisis ROI dan Biaya Implementasi Teknologi Akuntansi : Kajian Literatur
DOI:
https://doi.org/10.55606/jurimbik.v6i1.1598Keywords:
Accounting Technology, ROI, Implementation Cost, Efficiency, MSMEs, Financial PerformanceAbstract
This study discusses how the cost of implementing accounting technology is related to the return on investment (ROI) by reviewing several previous studies. Digital developments such as cloud accounting, big data, artificial intelligence, and blockchain have proven to make financial records faster, more accurate, and more transparent. However, there are still major challenges including substantial upfront investment, limited digital literacy, and insufficient technological infrastructure, especially for MSMEs. The findings show that even though implementation costs are relatively high, the long-term benefits are much greater, including operational efficiency, cost savings, better financial reporting, and improved competitiveness. For MSMEs, ROI is usually felt faster in daily operations, while in larger companies the benefits are more strategic, supporting long-term decisions and business sustainability. Therefore, the cost of implementing accounting technology can actually be seen as an important investment that strengthens financial performance and ensures sustainable growth.
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