DIGITAL ACCOUNTING SYSTEMS, ACCOUNTING INFORMATION QUALITY, AND SME PERFORMANCE: A SCOPUS-BASED BIBLIOMETRIC AND CRITICAL REVIEW

Novta Winkey Pradana; Dio Bimo Saputro

doi:10.32806/currency.v5i1.2595

Authors

Novta Winkey Pradana Program Studi Akuntansi Universitas Terbuka
Dio Bimo Saputro Program Studi Ekonomi Pembangunan, Universitas Terbuka

DOI:

https://doi.org/10.32806/currency.v5i1.2595

Keywords:

Digital Accounting Systems; Accounting Information Quality; SME Performance.

Abstract

Tinjauan kritis ini membedakan adopsi sistem akuntansi digital dari kualitas keluaran akuntansi dan kinerja usaha kecil dan menengah (UKM). Penelusuran Scopus pada 12 Oktober 2026 menghasilkan 372 rekaman; korpus bibliometrik tetap memuat 286 rekaman unik (206 artikel dan 80 makalah konferensi). Pemetaan kata kunci penulis dengan VOSviewer menghasilkan 45 simpul, 211 tautan, dan delapan klaster algoritmik. Pembacaan terfokus mencakup sampel awal purposif berisi 19 studi substantif dengan 80 temuan serta tambahan terpisah yang tidak menyeluruh berisi lima studi dan 47 temuan, sehingga sintesis mencakup 24 studi dan 127 baris hubungan. Anteseden adopsi sering berkaitan dengan niat, tetapi pengaruhnya berbeda menurut konteks, sedangkan hubungan niat dengan penggunaan didasarkan pada laporan kuesioner, bukan log sistem. Bukti yang menghubungkan implementasi, penggunaan, atau kualitas sistem dengan kualitas informasi umum, kualitas informasi akuntansi (AIQ), atau kualitas pelaporan keuangan masih terbatas dan spesifik terhadap konstruk; studi kinerja terutama menggunakan hasil persepsional atau proksi. Satu studi potong lintang terbaru melaporkan hubungan langsung AIS–AIQ, tetapi tidak ada desain yang diperiksa yang menguji mediasi DAS–AIQ–kinerja UKM secara berurutan dalam waktu. Kontribusi tinjauan ini adalah pembacaan kritis berbasis sumber dan peka terhadap konstruk, yang menunjukkan bahwa kedekatan bibliometrik bukan bukti suatu jalur empiris. Digitalisasi UKM perlu dinilai melalui penggunaan berkelanjutan, kualitas keluaran, pengendalian, dan hasil yang dapat diverifikasi secara independen, bukan hanya melalui adopsi.

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