Integration of information systems, accounting applications, and taxation systems: Building an integrated digital financial ecosystem

This study aims to examine the integration of management information systems, digital accounting applications, and electronic taxation systems in building an integrated digital financial ecosystem within organizations in Indonesia. A quantitative approach was employed by involving 250 organizations as respondents, selected through a purposive sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that digital financial system integration forms a five-layer architecture consisting of infrastructure, data, application, business process, and presentation layers. A total of 82% of organizations have implemented Application Programming Interface (API)-based integration, which has been proven to improve operational efficiency by up to 63% and accelerate business process automation. Implementation success is significantly influenced by top management support, adequate budget allocation, and information technology competency. In contrast, organizational resistance to change and the complexity of legacy systems remain major challenges. The study contributes theoretically by strengthening the understanding of cross-functional and cross-system digital financial integration. Practically, the findings provide a basis for organizations and policymakers to design sustainable digital financial transformation strategies through strengthened governance, human resource readiness, and effective change management. The limitation of this study lies in the use of survey data, suggesting that future research should adopt longitudinal or qualitative approaches.