This study conducts a systematic review of empirical literature on adoption of Digital Financial Innovation (DFI) in autonomous universities through an integrative framework incorporating Institutional Theory, Organizational Readiness and UTAUT. The study consolidates macro-level institutional pressures, meso-level readiness conditions, and micro-level user acceptance factors affecting the DFI adoption through a PRISMA-guided systematic literature review of 20 Scopus Q1 empirical studies (2022-2025). These methods are characterized by the collection of structured data and sequential pattern discovery in three phases. The trends indicate that some pressures may influence the use of practices, more likely the appearance than the reality however. This study is also explore for meaningful transformation through IT Governance maturity and financial resilience that allows institutions to be resilient. It shows that the actual use of digital systems for budgeting, control and decision support is much larger than conventional factors, for example, trust and perceived legitimacy of users. Apart from the theoretical underpinnings, a documentary analysis of the PTNBH governance system of Indonesia, including Higher Education Law (UU 12/2012), Government Regulation 39/2022 and financial management rules of Universitas Terbuka provides an important practical grounding to the study. This second body of evidence highlights systemic weaknesses in accountability, fragmented internal control systems and analogue systems that fail to build trust and so further solidifies the systemic tensions described in the background literatures. The contribution of this study in the literature on Integrative DFI Adoption Framework comes from showing that an alignment among governance, readiness and trust solidifies the connection with improvement in management accounting while inconsistencies weakens the adoption. By combining SLR and regulatory evidence, this study contributes to both the theoretical and policy implications by enhancing the body of knowledge on institutional, organizational readiness, and technology adoption for PTNBH (Higher-Educational Institutions), so they can avoid from symbolic compliance and sustainably transform into digital finance. In practical, it gives actionable insights for the leaders and policymakers to strengthen digital transformation initiatives and digital financial governance. 

Keywords: Digital Financial Innovation, Autonomous Universities, Management Accounting, Budgeting and Internal Control, Performance Measurement