DAMPAK TRANSFORMASI DIGITAL TERHADAP EVOLUSI SISTEM INFORMASI AKUNTANSI PADA MODEL BISNIS E-COMMERCE: SYSTEMATIC LITERATURE REVIEW

Abstract

Digital transformation has redefined the global business landscape. The growth of e-commerce, particularly in Indonesia, which is projected to reach 30.5%, demands an Accounting Information System (AIS) that is responsive to massive data volumes, exceeding the capacity of traditional systems. This study aims to explore the evolution of AIS in e-commerce business models. The research method uses a Systematic Literature Review (SLR) with the PRISMA protocol of reputable literature from 2016-2026. The results show that overall, digital AIS is no longer just a supporting tool for e-commerce companies, but rather a core enabler for sustainability and competitive advantage. The synergy between market intelligence from digital platforms and financial accuracy from AIS creates a solid foundation for intelligent decision-making in the evolving digital economy. Strategic recommendations for organizations are to continue investing in robust data architecture, strengthening cybersecurity governance, and fostering a culture of continuous learning for their finance workforce.