TRANSFORMASI AKUNTANSI SEKTOR PUBLIK : TANTANGAN DAN PELUANG DI ERA DIGITAL

Abstract

Digital transformation includes fundamental changes to business processes, structures and organizational systems with the aim of improving performance with the use of digital technology platforms. This transformation effort does not only occur in the private sector, but also in the public sector, with the aim of changing the way people work and provide services. The aim of the research is to analyze the digital transformation of financial reporting in government, the challenges in implementation and the opportunities offered by digital technology for transparency and accountability in the public sector. This descriptive research uses a qualitative approach. Next, collect data using library research. There are several research results, one of which is that digital accounting transformation plays an important role in the public sector. Apart from being able to make it easier to prepare financial reports in real-time, it can also improve better public services and in implementing digital accounting, comprehensive and ongoing training is needed to ensure that public sector employees have sufficient skills and knowledge to operate digital accounting systems effectively.