Transformation of Digital Accounting Practices in MSMEs in the Artificial Intelligence Era and Its Contribution Towards Sustainable Development Goals (SDGs)

Abstract

The development of Artificial Intelligence (AI), which goes hand in hand with digital transformation, has a significant impact on changes in accounting practices in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to examine the dynamics of digital accounting practices in MSMEs in the AI era, examine the contribution of AI in increasing the effectiveness of accounting activities, and explain its role in supporting the achievement of Sustainable Development Goals (SDGs). The method used in this study is a Systematic Literature Review (SLR) with a qualitative descriptive approach. Research data was obtained from various relevant reference sources, including national and international journals, scientific articles, and official reports related to the research topic. The results show that the implementation of AI-based digital accounting can improve the efficiency of transaction recording, the quality of financial reports, the transparency of business management, and the effectiveness of decision-making in MSMEs. In addition, the implementation of AI helps minimize human error and supports more structured and real-time financial management. AI-based digital accounting transformation also contributes to the achievement of SDGs 8, SDG 9, and SDG 12 through increased productivity, innovation, and efficient use of resources.