Akuntabilitas, Transparansi, dan Akuntansi Digital sebagai Determinan Kinerja Keuangan: Sebuah Studi Literatur

Authors

  • Hamdan Hamdan Universitas Mercu Buana, Jakarta, Indonesia
  • Hapzi Ali Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
  • M. Ridho Mahaputra Universitas Bina Nusantara, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/dar.v3i3.3839

Keywords:

Akuntabilitas , Transparansi, Akuntansi Digital, Kinerja Keuangan, Studi Literatur

Abstract

Penelitian ini bertujuan menganalisis peran akuntabilitas, transparansi, dan akuntansi digital dalam meningkatkan kinerja keuangan melalui studi literatur. Literatur relevan ditelusuri melalui Google Scholar, situs penerbit jurnal, DOI artikel, dan basis data akademik daring, kemudian dianalisis secara kualitatif melalui sintesis tematik. Hasil kajian menunjukkan bahwa akuntabilitas memperkuat pertanggungjawaban dan pengendalian sumber daya, sehingga mendukung kinerja keuangan. Transparansi meningkatkan keterbukaan informasi dan efektivitas pengawasan, yang berkontribusi terhadap kinerja organisasi. Akuntansi digital meningkatkan efisiensi, akurasi, integrasi informasi, dan kualitas pengambilan keputusan keuangan. Studi ini mengidentifikasi kesenjangan literatur berupa terbatasnya penelitian yang mengintegrasikan ketiga determinan tersebut dalam satu kerangka konseptual. Temuan ini menegaskan pentingnya integrasi mekanisme tata kelola dan kapabilitas digital dalam membangun kinerja keuangan yang lebih efektif dan berkelanjutan.

References

Abimanyu, Y. A., & Ali , H. (2026). The Effect of Firm Value, Free Float, and Ownership Concentration on Stock Volatility: A Systematic Literature Review. Dinasti Accounting Review, 4(1), 38–48.

Al-Hattami, H. M. (2025). The impact of digital accounting systems on financial performance in the banking sector: Advancements in the digital era. International Journal of Intelligent Information Technologies (IJIIT), 21(1), 1–19.

Ananta, Y., Fitri, S. D., & Putra, H. E. (2025). The Role of Integration of Blockchain Technology and Accounting Information Systems on Corporate Financial Efficiency: Literature Review. Dinasti Accounting Review, 1(4), 144–149.

Anggraini, N. P., & Akbar, F. S. (2026). Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kota Sampang (Studi Pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sampang). Ekopedia: Jurnal Ilmiah Ekonomi, 2(2), 4014–4030.

Bishwas, P. C., & Hossain, M. S. (2025). Does ownership concentration have an impact on financial performance of firms?. Future Business Journal, 11(1), 86.

Bokhari, S. A. A., Ali, M., Albort-Morant, G., Latan, H., de Sousa Jabbour, A. B. L., Ullah, S., ... & Vo-Thanh, T. (2023). Bridging the gap: The moderating roles of institutional quality and compliance on the link between CSR and financial performance. Journal of Cleaner Production, 404, 136897.

Boulanouar, Z., Grassa, R., & Alqahtani, F. (2024). The dynamic interplay of Shariah compliance rank and financial performance: Nonfinancial listed firms in Saudi Arabia as a testing ground. Journal of Financial Reporting and Accounting.

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International journal of accounting information systems, 48, 100598.

Husada, L. M., & Kurdi, M. (2026). The Influence of Accountability, Transparency, and Human Resource Competence on the Financial Performance of MSMEs in the Digital Economy Era in Sumenep Regency. International Journal of Economics Management and Social Science, 9(2), 521–531.

Jwailes, A. R., Kadi, S. M., Almoataz, E., Altubaishe, B., & Sulimany, H. G. (2026). Unlocking Corporate Performance: The Role of Blockchain and Financial Transparency in Jordan’s Banking Sector Through Digital Accounting Systems. In International Journal of Financial Studies (Vol. 14, Issue 7, p. 172). https://doi.org/10.3390/ijfs14070172

Lazuardi, I. (2025). Pengaruh Ketidakpastian Lingkungan, Sistem Informasi Akuntansi Manajemen dan Strategi Bisnis terhadap Kinerja Manajerial. Dinasti Accounting Review, 1(4), 164–171.

Mahdani, R., Putri, C. W. A., & Risnafitri, H. (2023). The potential of blockchain to increase the effectiveness of management accounting: A systematic literature review. Indatu Journal of Management and Accounting, 1(1), 1-11.

Maiyarni, R., Safelia, N., Mansur, F., & others. (2026). Analisis Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Keuangan Desa. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 5(3), 63–73.

Maniruzzaman, M., Hossain, S. Z., & Sayaduzzaman, M. (2024). Ownership concentration and corporate financial performance: A study on listed manufacturing companies in Bangladesh. The cost and management, 51(06), 12-22.

Maryanti, Mediaty, Arifin, A. H., & Mas’ud, A. A. (2026). Digital Accounting and Financial Performance of MSMEs in Indonesia: The Mediating Role of Digital Innovation. In International Journal of Financial Studies (Vol. 14, Issue 3, p. 66). https://doi.org/10.3390/ijfs14030066

Mozin, S. Y., Abdussamad, S. N., & Saputra, I. N. A. (2025). Peran Transparansi dan Akuntabilitas Dalam Pengelolaan Keuangan Daerah: Tinjauan Systematic Literature Review. Journal of Governance and Public Administration, 3(1), 128–138.

Mulia, S., & Widiatmoko, J. (2025). Determinan kinerja keuangan pemerintah daerah. Jurnal Ilmiah Manajemen, Ekonomi & Akuntansi (MEA), 9(1), 2142–2161.

Mulyadi, D., & others. (2026). Pengaruh Keterlibatan Pemangku Kepentingan Dan Akuntabilitas Terhadap Kinerja Keuangan Berkelanjutan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024. JURNAL BISNIS DAN AKUNTANSI UNSURYA, 11(2), 303–313.

Nurhayati, I., Azis, A. D., Setiawan, F. A., Yulia, I. A., Riani, D., & Endri, E. (2023). Development of the digital accounting and its impact on financial performance in higher education. Journal of Educational and Social Research, 13(2).

Prasetya, W. A., & Puspita, P. (2025). Determinan pengelolaan keuangan BUMDes: perspektif transparansi dan akuntabilitas. Borobudur Accounting Review, 5(1), 43–54.

Putri Estiarto, L., Suraji, R., Istianingsih, I., & Ali, H. (2023). Developing an Innovative Environmental Accounting Model to Support the Achievement of Sustainable Development Goals (SDGs). Dinasti Accounting Review, 1(2), 48–56.

Samudra, R. B., Pravasanti, Y. A., & Kristiyanti, L. M. S. (2026). Pengelolaan Keuangan, Transparansi, dan Pengendalian Internal terhadap Kinerja Keuangan Desa: Studi pada Pemerintah Desa Papahan Kabupaten Karanganyar. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 5(1), 31–38.

Tesalonika, R., & Naufal Wala, G. (2025). Analisis Yuridis dan Akuntansi dalam Implementasi Kebijakan Pajak Karbon Tahun 2025 menuju Kepatuhan dan Pelaporan Keuangan Pasca Penerapan. Dinasti Accounting Review, 2(3), 94–106.

Wala, G. N. (2025). Analisis Yuridis terhadap Penerapan Standar Akuntansi Keuangan di Indonesia: Implikasi Hukum dan Tantangan Regulasi. Dinasti Accounting Review, 2(2), 60–67.

Wu, Y., & Wang, X. (2020, February). Application of blockchain technology in the integration of management accounting and financial accounting. In The International Conference on Cyber Security Intelligence and Analytics (pp. 26-34). Cham: Springer International Publishing.

Zein, M. H. M., & Septiani, S. (2025). Improving local government financial performance: The role of management, transparency, and accountability. Journal of Posthumanism, 5(6), 4858–4871.

Downloads

Published

2026-09-05

How to Cite

Hamdan, H., Ali, H., & Mahaputra, M. R. (2026). Akuntabilitas, Transparansi, dan Akuntansi Digital sebagai Determinan Kinerja Keuangan: Sebuah Studi Literatur. Dinasti Accounting Review, 3(3), 129–138. https://doi.org/10.38035/dar.v3i3.3839

Issue

Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)

Section

Articles

License

Copyright (c) 2026 Hamdan Hamdan, Hapzi Ali, M. Ridho Mahaputra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright :

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. Copyright in each article belongs to the author.
  2. The author acknowledges that the DAR has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
  3. Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at DAR.