ANALISIS PENERAPAN TEKNOLOGI INFORMASI DALAM AKUNTANSI SEKTOR PUBLIK: SYSTEMATIC LITERATURE REVIEW

Authors

Berlika Sharla Martiza Universitas Sriwijaya
Imelda Imelda Universitas Sriwijaya
Luk Luk Fuadah Universitas Sriwijaya

DOI:

Keywords:

Information Technology (IT), Public Sector Accounting, E-Government, Technology Adaption

Abstract

Digital transformation in the public sector has become an urgent global agenda, particularly in addressing the demands for transparency, accountability, and efficiency in governance. This study aims to identify trends, enabling factors, and challenges in the adoption of information technology (IT) in public sector accounting through a Systematic Literature Review (SLR) approach. A total of 38 reputable Scopus-indexed international articles published between 2019 and 2025 were analyzed to map research developments in this field. The findings reveal that technologies such as cloud computing, blockchain, artificial intelligence (AI), and e-government have become the main focus in enhancing the effectiveness of public accounting systems. The studies highlight the role of IT in strengthening administrative efficiency, improving service quality, and fostering institutional innovation. However, IT implementation in the public sector faces complex challenges, including organizational resistance, limited digital infrastructure, and human resource readiness. The analysis further emphasizes that successful IT adoption depends not only on technical aspects but also on institutional preparedness, leadership support, and organizational culture change. This study provides a scientific foundation for formulating digitalization strategies in the public sector while underscoring the importance of a holistic approach to optimizing the role of IT in strengthening transparent and sustainable public sector accounting governance.

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