FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: SYSTEMATIC LITERATURE REVIEW

Abstrak

This study aims to explain the factors commonly studied in accounting information system (AIS) effectiveness implementation, the phenomena driving effective AIS implementation, and their research relevance. Using a Systematic Literature Review (SLR) method, 17 SINTA-accredited journal articles from 2021-2025 were analyzed through Google Scholar database using Publish or Perish software. The findings reveal that AIS effectiveness is influenced by various interrelated and contextual factors, with technical personal capability and information technology sophistication being the most dominant variables showing positive effects. This indicates that successful AIS implementation depends on both human resource readiness and adequate technological support, not merely system existence. The dominance of Technology Acceptance Model (TAM) shows that perceived usefulness and ease of use are fundamental in explaining AIS effectiveness, while variations in findings across contexts align with Contingency Theory, emphasizing that effectiveness depends on the fit between organizational characteristics, environment, technology, and system users.