PEMANFAATAN APLIKASI PENCATATAN KEUANGAN DIGITAL SEBAGAI SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGELOLAAN KEUANGAN PRIBADI MAHASISWA

Abstrak

This study aims to analyze the utilization of digital financial recording applications as an Accounting Information System (AIS) in supporting students’ personal financial management. The research method used is a Systematic Literature Review (SLR) with a qualitative approach. Data were collected from relevant scientific articles indexed in Google Scholar, GARUDA, and SINTA databases, published between 2019 and 2026. The results show that digital financial recording applications play an important role in helping students manage their personal finances through transaction recording, expense classification, and simple financial reporting. These applications also reflect a basic implementation of Accounting Information Systems at the individual level. Furthermore, the use of these applications contributes to improving financial discipline and financial literacy among students. However, several challenges were identified, such as low consistency in usage and varying levels of digital literacy among users. Overall, this study provides a comprehensive overview of the role of digital financial applications in student financial management from an Accounting Information System perspective.