Meiryani Meiryani
ABSTRACT
This research was conducted to identify and examine the impact of digitalization on financial and business strategies. Digital transformation moderated the relationship between accounting quality-digital financial reporting and the relationship between usefulness of digital accounting-accounting information, but did not moderate the other relationships. Therefore, digital accounting plays an important role in determining and explaining the achievement of company goals. It is advisable to study, invest and utilize digital accounting systems within the organization to ensure the achievement of objectives and improve the sustainability of the organization. The phenomena that occur are 1. the rapid development of digitalization in daily life as well as in communication and information, finance, health and others, 2. The role of digitization which can replace humans in doing work, and 3. Digitization which has an impact on the pattern of human thinking so that they apply and use technology as a means of payment or make decisions in making strategies.
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Index Terms
- Digitalization in Accounting Financial & Business Strategy
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