Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital

Dody Firman

doi:10.59086/jam.v3i3.769

Authors

Dody Firman Universitas Muhammadiyah Sumatera Utara

DOI:

https://doi.org/10.59086/jam.v3i3.769

Keywords:

SAM, Pengambilan Keputusan, UMKM, Efektivitas, Kesiapan Digital

Abstract

Penelitian ini bertujuan untuk menelaah efektivitas sistem akuntansi manajemen (SAM) dalam mendukung pengambilan keputusan pada Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis kesiapan digital yang menjadi prasyarat implementasinya di era transformasi teknologi. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif, berdasarkan sumber-sumber ilmiah dari database terkemuka seperti Scopus, ScienceDirect, dan Google Scholar pada periode 2015–2025. Hasil kajian menunjukkan bahwa digitalisasi SAM mampu meningkatkan efisiensi operasional, akurasi data, dan kecepatan pelaporan, namun masih dihadapkan pada hambatan seperti keterbatasan literasi digital, biaya implementasi, dan resistensi perubahan. Kesiapan digital UMKM sangat dipengaruhi oleh ketersediaan infrastruktur teknologi, kompetensi sumber daya manusia, kondisi finansial, dan budaya organisasi yang mendukung inovasi. Penelitian ini memberikan kontribusi teoritis dalam pengembangan model kesiapan digital UMKM serta menawarkan implikasi praktis bagi pengambil kebijakan, pelaku UMKM, dan peneliti selanjutnya untuk mendukung transformasi akuntansi digital secara lebih inklusif dan berkelanjutan.
This study aims to examine the effectiveness of Management Accounting Systems (MAS) in supporting decision-making within Micro, Small, and Medium Enterprises (MSMEs), while also analyzing the digital readiness required for its implementation in the era of technological transformation. A qualitative Systematic Literature Review (SLR) method was employed, drawing from reputable academic databases such as Scopus, ScienceDirect, and Google Scholar, covering the period from 2015 to 2025. The findings reveal that digital MAS enhances operational efficiency, data accuracy, and real-time reporting, yet implementation remains challenged by limited digital literacy, high adoption costs, and resistance to change. Digital readiness among MSMEs is strongly influenced by technological infrastructure availability, human resource competence, financial capacity, and an organizational culture that embraces innovation. This study contributes theoretically by offering a framework of digital readiness for MSMEs and provides practical implications for policymakers, MSME actors, and future researchers to promote inclusive and sustainable digital accounting transformation.

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