Transformation of Accounting Information Systems For Small Businesses Based on Social Environment

Supriyati (), Hery Dwi Yulianto (), Ramadhan Syaeful Bahri () and Muhamad Akbar Rahmatullah Suherlan ()
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Supriyati: Universitas Komputer Indonesia, Department of Computerized Accounting, Faculty of Engineering and Computer Science
Hery Dwi Yulianto: Universitas Komputer Indonesia, Department of Computerized Accounting, Faculty of Engineering and Computer Science
Ramadhan Syaeful Bahri: Universitas Komputer Indonesia, Master of Information System, Faculty of Postgraduate
Muhamad Akbar Rahmatullah Suherlan: Universitas Komputer Indonesia, Department of Computerized Accounting, Faculty of Engineering and Computer Science

A chapter in Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024), 2024, pp 149-164 from Springer

Abstract: Abstract Small businesses’ rapid growth does not mean they do not have obstacles in carrying out their business activities, especially in the application of Environmental, Social, and Governance (ESG) in the management of financial reports which will still be a trend in the coming years to produce sustainable value. So this research aims to develop an innovative financial report accounting information system model for the digitalization transformation of Small Businesses based on ESG. To achieve the objectives, the research method used in this research is qualitative by collecting data through interviews and observations of Small Businesses that have implemented digitalization. As well as collecting data using literature studies to support the study and research framework. The results achieved in this research are an accounting information system model for digitalizing Small Businesses’ financial reports based on ESG. It is hoped that the resulting model can become a basis for Small Businesses to apply digitalization in preparing financial reports based on ESG values so that it is hoped that it can produce sustainable value for these Small Businesses.

Keywords: Accounting Information Systems; Digitalization Transformation; ESG; Financial Statement; Small Businesses (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-465-5_13

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DOI: 10.2991/978-94-6463-465-5_13

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