Sistem Informasi Keuangan: Systematic Literature Review Tentang Adopsi, Risiko, Dan Nilai Bisnis

Tri Hemalia Ayu; Dian Nurul Izza; Vicky Brama Kumbara

doi:10.55903/juria.v5i1.365

Authors

Tri Hemalia Ayu Universitas Putra Indonesia YPTK Padang, Sumatera Barat
Dian Nurul Izza Universitas Putra Indonesia YPTK Padang, Sumatera Barat
Vicky Brama Kumbara Universitas Putra Indonesia YPTK Padang, Sumatera Barat

DOI:

https://doi.org/10.55903/juria.v5i1.365

Keywords:

Sistem Informasi Keuangan, adopsi, risiko, keamanan informasi, fraud, Nilai bisnis

Abstract

Penelitian ini menyajikan Systematic Literature Review (SLR) mengenai Sistem Informasi Keuangan dengan fokus pada tiga dimensi yang saling terkait, yaitu adopsi/penggunaan, risiko, dan nilai bisnis. SLR mengikuti pedoman PRISMA 2020 untuk memandu identifikasi, penyaringan, dan inklusi studi. Literatur berasal dari 88 artikel dari ScienceDirect periode 2021–2025. Setelah tahap penyaringan judul/abstrak dan evaluasi eligibilitas, 10 studi memenuhi kriteria inklusi dan disintesis secara naratif-tematik. Hasil sintesis menunjukkan bahwa determinan adopsi didominasi oleh perceived usefulness/perceived ease of use, dukungan organisasi, kesiapan sumber daya, serta kualitas sistem dan informasi, yang selaras dengan model TAM dan pembaruan model kesuksesan sistem informasi. Pada dimensi risiko, kepatuhan terhadap kebijakan keamanan informasi dan penguatan kontrol berperan dalam menekan fraud dan meningkatkan ketahanan sistem. Pada dimensi nilai bisnis, Sistem Informasi Keuangan berkontribusi melalui peningkatan kualitas informasi akuntansi, efektivitas perencanaan, kontinuitas kinerja organisasi, akses pembiayaan, dan keunggulan bersaing. Artikel ini menegaskan bahwa nilai bisnis tidak otomatis muncul dari implementasi sistem; nilai cenderung terealisasi ketika adopsi disertai tata kelola risiko dan kualitas informasi yang memadai. Temuan ini dirumuskan dalam kerangka integratif Adopsi–Risiko–Value (ARV) sebagai kontribusi sintesis dan agenda riset.

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