Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi

Authors

  • Nanda Chairunnisa Universitas Sumatera Utara, Indonesia
  • Najra Nabiilah Ajar Universitas Sumatera Utara, Indonesia
  • Iskandar Muda Universitas Sumatera Utara, Indonesia

DOI:

https://doi.org/10.59548/je.v4i1.551

Keywords:

Accounting Standards, Accounting Relevance, Artificial Intelligence

Abstract

The development of digital technology has brought fundamental changes to accounting theory and practice. The digital transformation marked by the application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) has not only affected accounting information systems but also challenged the relevance and conceptual framework of conventional accounting standards such as IFRS and PSAK. This study aims to examine the relevance of classical accounting theory as described by Donleavy in facing the dynamics of financial reporting digitalization. Using a descriptive qualitative approach through literature study, this study evaluates how AI, ML, and IoT change the concepts of faithful representation, measurement reliability, and decision usefulness in financial reporting. The results show that the application of digital technology strengthens transparency, efficiency, and the value of accounting information, but at the same time poses conceptual challenges to the recognition, measurement, and verification of digital assets and artificial intelligence algorithms. A principles-based standards approach is considered more relevant than rule-based standards in the digital context because it provides flexibility and room for professional judgment regarding data-based transactions and intangible assets.

References

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Published

2026-04-24

How to Cite

Chairunnisa, N., Ajar, N. N., & Muda, I. (2026). Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi . Jurnal Ekshis, 4(1), 12–29. https://doi.org/10.59548/je.v4i1.551

Issue

Vol. 4 No. 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam

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Artikel

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Copyright (c) 2026 Nanda Chairunnisa, Najra Nabiilah Ajar, Iskandar Muda (Author)

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