• Kadek Linda Kusnita Universitas Pendidikan Nasional
  • Gede Crisna Wijaya Universitas Pendidikan Nasional


Digital Accounting; Accounting Information System; New Normal


Digital accounting is the new normal. Entering the digitalization era which is often called the industrial revolution 4.0, the phenomenon of collaborating cyber technology and automation technology forces us to adapt to technology. Responding to the negative impact of the 4.0 industrial revolution, a new idea emerged, namely society 5.0, this concept focuses on humans (human-centered) on a technology basis. One of the professional fields that can take advantage of this technology is the accounting profession. Computer-based and digital information systems play an important role in developments in the business world, as well as in the world of accounting. This paper aims to see how the influence of organizational culture, self-confidence in computers, and ease of use affect the use of Accounting Information System (AIS) in the new normal era. The type of data in this study is quantitative data. Using primary data sources, by distributing questionnaires. The population of this research is 155 Village Credit Institutions in Badung Regency. As for the sample, 75 Village Credit Institutions in Badung were taken by random sampling. It can be concluded that: culture has a significant effect on self-confidence in computers; culture has a significant effect on perceived ease of use; culture has a significant effect on the use of AIS; self- confidence in computers has a significant effect on the use of AIS; Perception of ease of use has a significant effect on the use of AIS.


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How to Cite

Kusnita, K. L. ., & Wijaya, G. C. . (2022). DIGITAL ACCOUNTING IS THE NEW NORMAL. International Conference on Industrial Revolution 4.0, 1(1), 111-114. Retrieved from