Abstract

The transformation to digital accounting in Aceh faces greater challenges than other regions due to limited internet access, low stakeholder awareness, uneven training distribution, and varying levels of digital competence among human resources (HR). These factors hinder the effective implementation of digital accounting despite existing government regulations promoting digitalization. This study aimed to analyze the influence of technological developments, the need for efficiency, regulations, and HR competence on implementing digital accounting, with digital competence as an intervening variable, in districts and cities in Aceh. This study used a quantitative approach with a survey method involving respondents from the government and private sectors who have adopted digital accounting technology. The study indicates that technological developments, the need for efficiency, regulations, and HR competence significantly influence digital accounting implementation. Digital competence also strengthens the relationship between these factors and successful adoption of digital accounting. The synergy of these elements can accelerate a more effective adoption of digital accounting. This study provides strategic recommendations for local governments and organizations to develop training programs and regulations that support digital transformation in the accounting sector.