Digitization Of Msmes In The Perspective Of Managerial Accounting: The Role Of Digital Accounting Systems In Efficiency, Cost Control, And Decision-Making

Christine Boutistha Dolok Saribu; Nindia Rizkyna Mardatila; Iskandar Muda

Authors

Christine Boutistha Dolok Saribu Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Indonesia Author
Nindia Rizkyna Mardatila Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Indonesia Author
Iskandar Muda Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Indonesia Author

Keywords:

digitization of MSMEs, managerial accounting, accounting information systems, cost control, decision-making

Abstract

Digitalization has become an important part of the development of Micro, Small, and Medium Enterprises (MSMEs) management. The use of technology is not only related to marketing and transactions, but can also be applied to the process of recording, processing, and utilizing accounting information for managerial needs. This review article aims to analyze the role of digitization of MSMEs in the perspective of managerial accounting, especially on information quality, efficiency, cost control, and decision-making. The method used is a literature review of journal articles published in the 2021–2026 period. The results of the study show that the digitization of accounting systems can improve the accuracy and timeliness of information, reduce administrative costs, and help management obtain a better basis for information in making decisions. Digitalization can also strengthen the functions of planning, control, and evaluating performance. However, its implementation still faces obstacles in the form of limited digital and financial literacy, human resource capabilities, costs, data security, and organizational readiness. Therefore, the digitalization of MSMEs needs to be followed by improving managerial accounting competencies so that the data generated by technology can be converted into information that is useful for business management.

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