Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
(Integrasi Teknologi Cloud, Kecerdasan Buatan (AI), dan Blockchain dalam Akuntansi Gaji: Tinjauan Sistematis tentang Manfaat, Tantangan, dan Tren Inovasi)
DOI:
https://doi.org/10.12026/sym.v1i1.098Keywords:
AI Integration, Accounting, Blockchain, Cloud-Based Payroll Systems, Data SecurityAbstract
The rapid digital transformation in accounting has led to the widespread adoption of cloud-based payroll systems, which integrate automation, data analytics, and real-time processing to enhance operational efficiency and reporting accuracy. This study employs a Systematic Literature Review (SLR) approach to synthesize recent research on the benefits, challenges, and technological innovations of cloud-based payroll systems in accounting between 2018 and 2025. The review analyzed 25 peer-reviewed publications sourced from Scopus, ScienceDirect, Google Scholar, and other major databases using PRISMA guidelines. Findings indicate that cloud-based payroll systems significantly improve financial transparency, data accessibility, and compliance accuracy while reducing manual errors and administrative costs. However, key challenges include data security risks, limited user training, regulatory complexity, and high initial investment for digital infrastructure. The novelty of this research lies in its focused synthesis of payroll-specific cloud applications within accounting, providing a conceptual framework that links technological efficiency, cybersecurity, and strategic financial governance.
Abstrak
Transformasi digital yang pesat dalam bidang akuntansi telah mendorong penerapan luas sistem penggajian berbasis cloud, yang mengintegrasikan otomatisasi, analitik data, dan pemrosesan waktu nyata untuk meningkatkan efisiensi operasional serta akurasi pelaporan keuangan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mensintesis hasil-hasil penelitian terkini mengenai manfaat, tantangan, dan inovasi teknologi dari sistem penggajian berbasis cloud dalam konteks akuntansi pada periode 2018–2025. Sebanyak 25 artikel ilmiah terindeks dari Scopus, ScienceDirect, dan Google Scholar dianalisis berdasarkan pedoman PRISMA. Hasil menunjukkan bahwa sistem penggajian berbasis cloud secara signifikan meningkatkan transparansi keuangan, aksesibilitas data, dan kepatuhan terhadap regulasi, sekaligus mengurangi kesalahan manual dan biaya administratif. Namun, tantangan utama yang diidentifikasi meliputi risiko keamanan data, keterbatasan pelatihan pengguna, kompleksitas regulasi, serta investasi awal infrastruktur digital yang tinggi. Kebaruan penelitian ini terletak pada sintesis komprehensif mengenai penerapan teknologi cloud khusus dalam sistem penggajian, dengan kerangka konseptual yang mengaitkan efisiensi teknologi, keamanan siber, dan tata kelola keuangan strategis.
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