Readiness of Accounting Information Technology and Human Resources Competencies in Supporting the Digital Economy

Abstract

The transformation of the digital economy requires organizations in various sectors to adopt technology-based accounting information systems, especially Cloud Accounting. This study aims to analyze the readiness of accounting information technology and the competence of Human Resources  in supporting the digital economy in Indonesia. The method used is a literature study with a qualitative approach, analyzing several scientific articles relevant to the topic. The results of the study show that technology readiness is still uneven, especially sector, which faces many infrastructure constraints and trust in cloud systems. Meanwhile, competencies are still limited to the basic level, with low digital literacy and resistance to change being the main obstacles. However, strategic approaches such as gradual transformation, structured training, and institutional synergy have proven to be effective in increasing the success of digital accounting system implementation. This research suggests the need for collaboration between the government, the business world, and educational institutions to accelerate the digitalization process in an inclusive and sustainable manner. In conclusion, technological readiness and human resource competencies must be developed in a balanced.