Analisis Komprehensif Variabel Penelitian Sistem Informasi Akuntansi (2015-2025): (Studi Meta-Analitis Determinan dan Implikasi Kinerja pada Lanskap Digital Indonesia)

Verra Rizki Amelia; Hilmi Satria Himawan; Aditya Rizqi Senoaji

doi:10.61132/anggaran.v3i4.2041

Authors

Verra Rizki Amelia Universitas Palangka Raya
Hilmi Satria Himawan Universitas Islam Negeri Palangka Raya
Aditya Rizqi Senoaji Politeknik Negeri Semarang

DOI:

https://doi.org/10.61132/anggaran.v3i4.2041

Keywords:

Accounting Information Systems, Research Variables, Financial Report Quality, MSMEs, Meta-Analysis

Abstract

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

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