The Impact of Digitalization on Management Accounting and Business Decision Quality
Abstract
Companies and MSMEs must increase their capacity to make more adaptive and effective strategic and tactical decisions in response to developments in the digital world. This study examines how management accounting and management information systems (MIS) work together to make good business decisions in the digital age. The method used is a literature study, or literature review, conducted by searching for relevant scientific articles using a qualitative approach. The results of the review show that management accounting not only serves to record and control costs but also as a strategic tool that provides relevant, timely, and accurate information for decision makers. It has been proven that high-quality MIS can accelerate processes, improve data accuracy, reduce operational costs, and increase company competitiveness. The synergy between digital technology and management accounting enables more logical, effective, and responsive decision-making in response to changes in the business environment. However, its implementation is highly dependent on ready infrastructure, qualified human resources, and a supportive corporate culture. This study shows that digital transformation enhances the contribution of management accounting in strategic and tactical decisionmaking, although issues such as fear of change and system problems still need to be addressed.
Downloads
References
Bancin, J. S., Yohanes Waruwu, Rahel Oktavia Sinaga, & Indah Putri Sari Pardosi. (2025). Akuntansi Manajemen sebagai Pilar Pengambilan Keputusan dan Daya Saing Bisnis di Tengah Tantangan Digitalisasi. Jurnal Ilmiah Ekonomi dan Manajemen, 3(7), 468–475. https://doi.org/10.61722/jiem.v3i7.6098
Cahyono, E. A., Sutomo, & Hartono, A. (2019). Jurnal Keperawatan 2019, 2, 1–6.
Ketut Sulantari, I. Putu Sudana, Anak Agung Gde Putu Widanaputra, & Ni Putu Sri Harta Mimba. (2023). A phenomenological study: The role of management accounting information in the business decision-making process on successful female Balinese entrepreneurs. World Journal of Advanced Research and Reviews, 20(3), 709–714. https://doi.org/10.30574/wjarr.2023.20.3.2551
Novelina, R. R., & Sasmita, T. P. (2025). Analisis Pengaruh Kualitas Sistem Informasi Manajemen Terhadap Pengambilan Keputusan Strategis Dalam Organisasi. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(2), 3610–3619. https://doi.org/10.56799/ekoma.v4i2.6195
Setyadi, B. (2023). Akuntansi Manajemen. In Fachrurazi (Ed.), Jejak Pustaka (Pertama, Issue 1). Eureka Media Aksara. https://digilib.iainptk.ac.id/xmlui/bitstream/handle/123456789/2758/23-01-125-EBOOKAkuntansi%20Manajemen.pdf?sequence=1
Siagian, W., Sinaga, A., Tambunan, E., Manik, A., & Siallagan, H. (2025). Analisis Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis. Journal of Social Science Research, 5(1), 24–30. https://jinnovative.org/index.php/Innovative%0AAnalisis
Sugiyono. (2022). Penelitian Kualitatif: Metode Penelitian Kualitatif. Jurnal EQUILIBRIUM, 5(January), 1–7.
Suhendar, B. (2021). Analisa Sistem Informasi Manajemen Berbasis Komputer Dalam Proses Sistem Pengambilan Keputusan (SPK). Jurnal Ilmiah Sistem Informasi, 1(1), 46–56. https://doi.org/10.46306/sm.v1i1.7
Wijaya, K. S., Komara, E., & Mulyani, K. (2024). Analisis Dampak Penerapan Sistem Informasi Manajemen Rumah Sakit dalam Pengambilan Keputusan Manajemen. Jurnal Syntax Admiration, 5(11), 4656–4666. https://doi.org/10.46799/jsa.v5i11.1551
Zuana, M. M. M., Toha, M., & Isbahi, M. B. (2024). Exploration of Community Empowerment in a Village as the Entrance to a Lake in East Java. Malacca: Journal of Management and Business Development , 1(1), 47–55. https://doi.org/10.69965/malacca.v1i1.52
Copyright (c) 2026 Asri Usman, Alimuddin Alimuddin, Alif Isyawatul Darmawan, Dzul Fadhilati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
