PENERAPAN KECERDASAN BUATAN DALAM AKUTANSI KEUANGAN: TANTANGAN DAN PELUANG

Nurwinda Lestari, Raodah Fitlia Jafar, Nasrah Febriyanti, Nurfadilah Saleh, Ilmi Rahmadani, Muryani Arsal

Abstract


Penelitian ini mengeksplorasi peran Kecerdasan Buatan (AI) di bidang akuntansi, dengan fokus pada dampak, tantangan, dan potensi manfaatnya. Tinjauan ini mengidentifikasi 15 artikel yang relevan, yang dianalisis agar sesuai dengan pertanyaan penelitian. Temuan-temuan tersebut menyoroti potensi AI untuk meningkatkan efisiensi, mengurangi kesalahan dalam tugas-tugas audit, dan mengubah proses audit melalui penggunaan teknologi blockchain. Terlepas dari peluang untuk inovasi, tantangan etika dan adaptasi standar audit tradisional terhadap tren baru juga dicatat. Integrasi AI di sektor akuntansi menghadirkan peluang strategis, menciptakan paradigma baru dalam manajemen informasi keuangan. Penelitian ini membahas implikasi dari integrasi AI, menekankan perlunya pertimbangan etika dan penyesuaian peraturan. Secara keseluruhan, penelitian ini menggarisbawahi dampak signifikan dari AI terhadap praktik akuntansi dan potensi inovasi masa depan serta solusi yang efektif.


Keywords


Artificial Intelligence, accounting, Systematic Literature Review

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References


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DOI: http://dx.doi.org/10.21927/ijma.2024.5(2).279-284

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