Reading the Digital Footprint of Indonesian Accounting: A Literature Study on the Adoption of ABSS Accounting

Ricky Setiawan; Zulfadli Yusuf; Risa Rukmana

doi:10.55927/fjmr.v4i11.586

Authors

Ricky Setiawan Universitas Negeri Makassar
Zulfadli Yusuf Universitas Negeri Makassar
Risa Rukmana Universitas Negeri Makassar

DOI:

https://doi.org/10.55927/fjmr.v4i11.586

Keywords:

ABSS Accounting, MYOB, Technology Acceptance Model (TAM), MSMEs, Accounting Systems

Abstract

This study aims to systematically examine the use of the ABSS Accounting application in Indonesia within the context of vocational learning and accounting practices in the MSME sector. The study was conducted using a systematic literature review (SLR) method on 15 selected articles obtained from Google Scholar and Garuda, with publications spanning 2022–2024. The analysis results show that ABSS Accounting makes a significant contribution to both the educational and business worlds. In vocational learning, the use of ABSS has been proven to improve students' understanding of accounting concepts, technical skills, and work readiness in the digital era. Meanwhile, in MSME practice, this application simplifies transaction recording, accelerates the process of preparing financial reports, and improves the efficiency and accuracy of financial data. Two key findings based on the Technology Acceptance Model (TAM) framework are high perceived ease of use and usefulness, both of which are key drivers of technology acceptance. However, successful implementation is still influenced by external factors such as training, organizational support, and technological infrastructure. The results of this study emphasize the importance of integrating training and mentoring in expanding the adoption of ABSS Accounting effectively and sustainably in Indonesia.

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