Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

TINJAUAN LITERATUR SISTEMATIK TENTANG E-INVOICING DAN PEMBAYARAN DIGITAL DALAM AKUNTANSI

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  • M. Iksan Febriyanto,
  • Mochamad Adi Fernanda,
  • Gunawan Aji
M. Iksan Febriyanto
UIN K.H. Abdurrahman Wahid Pekalongan
Mochamad Adi Fernanda
UIN K.H. Abdurrahman Wahid Pekalongan
Gunawan Aji
UIN K.H. Abdurrahman Wahid Pekalongan

Published 2026-01-04

Keywords

  • e-invoicing,
  • pembayaran digital,
  • sistem informasi akuntansi,
  • SLR

How to Cite

TINJAUAN LITERATUR SISTEMATIK TENTANG E-INVOICING DAN PEMBAYARAN DIGITAL DALAM AKUNTANSI. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 561-570. https://cibjournal.com/index.php/musytari/article/view/5514

Abstract

Transformasi digital dalam dunia akuntansi telah mempercepat integrasi antara sistem e-invoicing dan metode pembayaran digital. Studi ini bertujuan untuk menelaah secara sistematis hubungan fungsional antara keduanya dalam proses pencatatan akuntansi, serta mengevaluasi dampaknya terhadap efisiensi, akurasi, dan transparansi pelaporan keuangan. Metode kajian menggunakan pendekatan Systematic Literature Review (SLR) dengan protokol PRISMA, berdasarkan pencarian literatur dari database Scopus, ScienceDirect, Google Scholar, dan SINTA dalam kurun 2015–2024. Dari 1.256 artikel yang diidentifikasi, sebanyak 30 artikel memenuhi kriteria inklusi untuk dianalisis. Temuan menunjukkan bahwa integrasi e-invoicing dan pembayaran digital mampu mempercepat proses pencatatan, mengurangi kesalahan manual, dan meningkatkan keterlacakan data keuangan. Namun, tantangan masih ditemukan dalam aspek teknis seperti kompatibilitas sistem, infrastruktur digital yang terbatas, serta resistensi organisasi terhadap adopsi teknologi. Studi ini berkontribusi dalam menyediakan peta konseptual bagi pengembangan sistem informasi akuntansi yang lebih efisien dan adaptif di era digital, serta menawarkan implikasi praktis bagi dunia usaha, regulator, dan peneliti.

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