Digital transformation in general ledger and financial reporting systems has become a strategic necessity for organizations to improve transparency, accuracy, and timeliness of financial information. This article aims to examine the implementation of digital accounting information systems in managing general ledger processes and financial reporting across small and medium-sized enterprises (SMEs), village-owned enterprises (BUMDes), and public sector institutions. The study employs a descriptive qualitative approach using document analysis, observation, and a review of accounting practices adopted by the selected entities. The findings indicate that the adoption of digital and web-based accounting systems significantly enhances the efficiency of transaction recording, reduces errors associated with manual bookkeeping, and strengthens internal control and organizational accountability. Furthermore, real-time access to financial data supports better managerial decision-making and improves reporting reliability for stakeholders. Despite these benefits, several challenges remain, including limited human resource competencies, inadequate technological infrastructure, and varying levels of digital accounting literacy. This study highlights the importance of capacity building, system adaptability, and institutional support to ensure the sustainable implementation of digital financial reporting systems. The results are expected to contribute to the development of effective digital accounting practices and provide empirical insights for policymakers, practitioners, and researchers concerned with financial reporting transformation across diverse organizational contexts.