Digital Transformation in Accounting Systems: Comparison between Service, Merchandising, and Manufacturing Company

Abstract

The rapidly growing digital transformation is driving fundamental changes in the company's accounting system, especially through the integration of technologies such as ERP, cloud computing, IoT, and digital transaction platforms. This study aims to analyze the forms of digital transformation in the accounting system and compare the patterns of change that occur in three companies from different sectors, namely PT Telkom Indonesia (Persero) Tbk, PT Matahari Department Store Tbk, and PT Astra Otoparts Tbk. Using a qualitative approach through the analysis of the content of the annual report and sustainability for 2024, this study compiles data reduction, data display, and cross-case synthesis based on the Miles and Huberman framework to identify areas of digitalization, transformed processes, and their implications for accounting practices. The results of the study show that the three companies have a similar transformation pattern despite operating in different sectors, service, retail, and manufacturing The transformation takes place through the integration of digital systems, automation of accounting processes, digitization of transaction channels, strengthening digital governance, and improving human resource capabilities. The difference appears in the level of digital maturity, where PT Telkom Indonesia (Persero) Tbk and PT Astra Otoparts Tbk are at a high level of digitalization, while PT Matahari Department Store Tbk shows a medium level of digitalization. This research makes a theoretical contribution to understanding the mechanism of accounting transformation in the digital era and offers practical recommendations for companies to integrate technology, digital governance, and human resource competency development as a sustainable digital strategy