SYSTEMATIC LITERATURE REVIEW: PENERAPAN SISTEM INFORMASI UNTUK MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN DI BADAN USAHA MILIK DESA (BUMDES)

Abstract

Abstrak Kualitas laporan keuangan di BUMDES sangat penting sebagai bentuk transparansi dan akuntabilitas publik. Penelitian ini mengulas mengenai Penerapan Sistem Informasi untuk Mendukung Peningkatan Kualitas Laporan Keuangan di Badan Usaha Milik Desa (BUMDes) dengan menggunakan metode Systematic Literature Revier (SLR) dengan mengumpulkan artikel yang relevan melalui Google Chrome dengan fokus pada laman Google Scholar sehingga memperoleh total 16 artikel selama tahun 2022 sampai dengan 2023. Hasil dari RQ 1 mengenai metode penelitian memperoleh 4 hasil yaitu Uji Hipotesis, Analisis, Research and Development dan Penyuluhan, Pelatihan, dan Penampingan. Selanjutnya hasil dari RQ 2 mengenai lokasi penelitian memperoleh 15 hasil yaitu Pematang Serai, Makassar, Solomerto, Cemara Asri, Jawa Timur. Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, dan Teja Perceka. Kemudian hasil dari RQ 3 mengenai tahun publikasi memperoleh 2 hasil yaitu tahun 2022 dan tahun 2023. Terakhir hasil dari RQ 4 mengenai media publikasi memperoleh 15 hasil yaitu The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Jurnal Akuntansi, Manajemen & Perbankan Syariah, JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), Jurnal Sosial Humaniora Sigli (JSH), Digilib Universitas Bosowa Makassar, Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, Jurnal of Management & Business, Hita Akuntansi dan Keuangan, Jurnal Ekonomi, Jurnal Pendidikan dan Konseling, Digilib UIN Syarif Hidayatullah, Jurnal Media Komunikasi Ilmu Ekonomi, dan Bernas : Jurnal Pengabdian Kepada Masyarakat. Kata Kunci: Systematic Literature Review (SLR); Penerapan Sistem Informasi; Peningkatan Kualitas Laporan Keuangan; BUMDes. Abstract The quality of financial reports in Village-Owned Enterprises (BUMDes) is crucial as a form of transparency and public accountability. This research discusses the Implementation of Information Systems to Support the Enhancement of Financial Report Quality in Village-Owned Enterprises (BUMDes) using the Systematic Literature Review (SLR) method. Relevant articles were collected through Google Chrome, with a focus on the Google Scholar platform, resulting in a total of 16 articles from the period 2022 to 2023. The findings of Research Question 1, concerning research methods, yielded four outcomes: Hypothesis Testing, Analysis, Research and Development, and Counseling, Training, and Mentoring. Furthermore, the outcomes of Research Question 2, regarding the research locations, produced 15 results: Pematang Serai, Makassar, Solomerto, Cemara Asri, East Java, Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, and Teja Perceka. Subsequently, the results of Research Question 3, pertaining to the publication years, resulted in two years: 2022 and 2023. Finally, the outcomes of Research Question 4, regarding publication media, encompassed 15 venues: The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Journal of Accounting, Management & Islamic Banking, JURPIKAT (Journal of Community Service), JSH (Journal of Social Humanities Sigli), Universitas Bosowa Makassar Digital Library, Fair Value: Scientific Journal of Accounting and Finance, Journal of Management & Business, Hita Accounting and Finance, Journal of Economics, Journal of Education and Counseling, UIN Syarif Hidayatullah Digital Library, Journal of Media Communication in Economics, and Bernas: Journal of Community Service. Keywords: Systematic Literature Review (SLR); Implementation of Information Systems; Enhancement of Financial Report Quality; BUMDes.