Transformasi Digital dalam Akuntansi Keuangan: Systematic Literature Review Menggunakan Pendekatan PRISMA

Aim: This study aims to analyze the development of digital transformation in financial accounting, identify dominant technologies and research themes, and explore research gaps in the field of digital transformation in financial accounting. Method: This study employs a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. The data consist of scientific articles obtained from Scopus, ScienceDirect, SpringerLink, Emerald Insight, Google Scholar, and other scholarly sources. A total of 18 articles published between 2017 and 2026 met the inclusion criteria and were analyzed using content analysis with a thematic analysis approach. Results: The findings indicate that blockchain is the most dominant technology in the transformation of financial accounting due to its contribution to transparency, accountability, financial reporting quality, and fraud mitigation. Artificial Intelligence (AI) and automation also play important roles in improving the efficiency of accounting and auditing processes and supporting data-driven decision-making. However, existing research remains largely dominated by conceptual and literature-based studies, while empirical research examining the implementation of digital technologies in accounting practices remains relatively limited. Conclusion/Novelty/Implications: The novelty of this study lies in systematically mapping dominant technologies and research themes while identifying empirical research gaps. The findings imply that future research should integrate technology, governance, regulation, cybersecurity, and human resource competencies to support effective and sustainable digital transformation in financial accounting.