Integrasi Teknologi Informasi dalam Pendidikan Akuntansi: Literature Review

Published: Dec 18, 2024

Abstract:

Purpose: This study aims to conduct a review of research on the integration of information technology in the scope of accounting education over the past 12 years.
Research methodology: This study uses a systematic literature review method through a content analysis approach on 43 relevant journals. The research data is in the form of secondary data sourced from international journals and national journals for the period 2012-2024.
Results: The results showed that the integration of information technology in accounting education is categorized into 4 aspects, namely (1) Aspects that impact information technology in accounting education, (2) Information Technology in General Accounting, (3) Integration of Information Technology in Accounting Education, (4) Development of Information Technology in Accounting Curriculum.
Conclusions: Accounting education has undergone a significant transformation with the integration of information technology, such as Big Data, AI, and blockchain, to prepare students for digital challenges. Despite progress, challenges such as low digital literacy and limited internet access still hinder technology adoption. Updating the curriculum and IT infrastructure is essential to improve education quality and meet industry needs.
Limitations: This research analyzes a range of literature related to the integration of information technology in accounting education published over the past 12 years, providing an up-to-date overview of developments in this area.
Contribution: This research provides a systematic review and comprehensive categorization of the integration of information technology in accounting education over the past 12 years as a reference for future technology-based accounting curriculum development and learning practices.

Keywords:
1. Accounting
2. Education
3. Information
4. Literature Review
5. Technology
Authors:
1 . Gita Rahmawati Gita Rahmawati
2 . Anis Windofiroh
3 . Nikita Amelia
4 . Liana Liana
5 . Ana Ngainurohmah
How to Cite
Gita Rahmawati, G. R., Anis Windofiroh, Nikita Amelia, Liana, L., & Ana Ngainurohmah. (2024). Integrasi Teknologi Informasi dalam Pendidikan Akuntansi: Literature Review . Reviu Akuntansi, Manajemen, Dan Bisnis, 4(2), 225–238. https://doi.org/10.35912/rambis.v4i2.3790

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References

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  2. Alshurafat, h., al shbail, m. O., masadeh, w. M., dahmash, f., & al-msiedeen, j. M. (2021). Factors affecting online accounting education during the covid-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model. Education and information technologies, 26(6), 6995–7013. Https://doi.org/10.1007/s10639-021-10550-y
  3. Amri, m., & shobri, y. A. (2020). Persepsi mahasiswa terhadap penggunaan quizizz dalam pembelajaran akuntansi konsolidasi bank syariah di iain ponorogo. Jurnal teknologi informasi dan pendidikan, 13(1), 128–138. Https://doi.org/https://doi.org/10.24036/tip.v13i1
  4. Andani, g., lindrianasari, l., oktavia, r., & septiyanti, r. (2022). Indonesian accounting students’ self-confidence to adopt artificial intelligence (ai). Jurnal akuntansi dan keuangan indonesia, 19(1), 24–45. Https://doi.org/10.21002/jaki.2022.02
  5. Andiola, l. M., masters, e., & norman, c. (2020). Integrating technology and data analytic skills into the accounting curriculum: accounting department leaders’ experiences and insights. Journal of accounting education, 50. Https://doi.org/10.1016/j.jaccedu.2020.100655
  6. Apostolou, b., dorminey, j. W., hassell, j. M., & rebele, j. E. (2017). Accounting education literature review (2016). Journal of accounting education, 39, 1–31. Https://doi.org/10.1016/j.jaccedu.2017.03.001
  7. Arbaiah, m., pandjaitan, d. R., & ambarwati, d. A. S. (2022). Pengaruh dimensi motivasi belanja hedonis terhadap pembelian impulsif pada situs marketplace shopee. Reviu akuntansi, manajemen, dan bisnis, 2(1), 55–65. Https://doi.org/10.35912/rambis.v2i1.1477
  8. Aulia, b. W., rizki, m., prindiyana, p., & surgana, s. (2023). Peran krusial jaringan komputer dan basis data dalam era digital. Justinfo | jurnal sistem informasi dan teknologi informasi, 1(1), 9–20. Https://doi.org/10.33197/justinfo.vol1.iss1.2023.1253
  9. Basir, h.-h.-a., haeruddin, h., & basir, a. (2022). Literature review: model process oriented guided inquiry learning pada pembelajaran matematika literature review: model process oriented guided inquiry learning (pogil) pada pembelajaran matematika. In jurnal primatika (vol. 11, issue 2).
  10. Berikol, b. Z., & killi, m. (2021). The effects of digital transformation process on accounting profession and accounting education. In accounting, finance, sustainability, governance and fraud (pp. 219–231). Springer nature. Https://doi.org/10.1007/978-981-15-1928-4_13
  11. Coyne, j. G., coyne, e. M., & walker, k. B. (2016). A model to update accounting curricula for emerging technologies. Journal of emerging technologies in accounting, 13(1), 161–169. Https://doi.org/10.2308/jeta-51396
  12. Danuri, m. (2019). Perkembangan dan transformasi teknologi digital. Infokam, 2, 116–123.
  13. Di vaio, a., latif, b., gunarathne, n., gupta, m., & d’adamo, i. (2024). Digitalization and artificial knowledge for accountability in scm: a systematic literature review. In journal of enterprise information management (vol. 37, issue 2, pp. 606–672). Emerald publishing. Https://doi.org/10.1108/jeim-08-2022-0275
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  19. Ilmiah, j., erudisi, e. &, erbara, a., & takdir, m. (2022). Systematic literature review: implementasi prinsip-prinsip administrasi keuangan di indonesia. Jiee: jurnal ilmiah ekotrans & erudisi, 2(1), 1–10. Http://mendeley.com
  20. Karyanto, s., tandayu, r., tan, j. F., & kuang, m. (2021). Pengaruh media pembelajaran daring terhadap pengetahuan belajar mahasiswa akuntansi. 2(2), 171–186. Https://journal.maranatha.edu/index.php/jafta
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  22. Marlina, s., & anggraeni, w. A. (2023). Akuntansi berbasis website melalui aplikasi dac easy accounting (dea) dalam meningkatkan minat belajar mahasiswa. Jurnal ilmiah akuntansi dan keuangan, 6(2), 206–213. Https://journal.ikopin.ac.id/index.php/fairvalue
  23. Nareswari, n., hakim, m. S., ciptomulyono, u., hanoraga, t., & akbar, i. A. (2022). Pengembangan model crowdfunding berbasis ekuitas sebagai akses pendanaan bagi umkm di jawa timur. Sewagati, 7(2), 270–276. Https://doi.org/10.12962/j26139960.v7i2.481
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  27. Onoyi, n. J., kurniawati, e., yantri, o., & windayati, d. T. (2023). Pengaruh konservatisme akuntansi, pertumbuhan perusahaan dan risiko bisnis terhadap income smoothing. Reviu akuntansi, manajemen, dan bisnis, 3(1), 52–61. Https://doi.org/10.35912/rambis.v3i1.2222
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