Article Sidebar

Download
Download PDF
Statistic
Read Counter : 514 Download : 498

Downloads

Download data is not yet available.

Main Article Content

Abstract

It is inevitable that most of our activities have been taken over by Artificial Intelligence technology. Artificial intelligence (Artificial Intelligence) has been widely applied by companies, ranging from small, medium to large scale businesses, one example is the application of AI in accounting bookkeeping. Artificial intelligence (AI) has a very significant role in shaping the future evolution of accounting. One of the benefits of AI is that it reduces routine work such as manual data entry, allowing accountants to focus on deeper analysis of accounting strategies. With the help of AI tools, accountants can manage large volumes of data with a high degree of accuracy, help in predicting financial trends, and ensure consistency and decisions based on accurate information summarized by AI. Some of the positive impacts/benefits of implementing AI in accounting are: (1) Automation of routine tasks and bookkeeping, (2) Reducing errors in the accounting process (recording to financial reports), (3) Customizing client services and reports (flexible), (4 ) Has a high level of security, especially in managing confidential financial data, (5) Makes it easy to use and integrates with existing systems in the company's accounting environment. The application of AI in accounting also has negative impacts such as: (1) Reducing the number of employees (increasing unemployment rates) due to being replaced by AI, (2) Increasing dependence on technology, (3) Skills gap. The author considers that it is very necessary to research how accounting students view the role of AI in accounting, considering that accounting students will later enter the world of work or start businesses that will definitely use AI in their work. However, students' views on AI are very important, because if accounting students do not prepare themselves, they could "be unable to compete" with AI. This research is descriptive research with a quantitative approach using survey methods.

Keywords

artificial intelligence AI accounting perception survey students

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Chelsya, C., & Cindy, N. (2024). Persepsi Mahasiswa Terhadap Peran Dan Praktik Artificial Intelligence Akuntansi Di Indonesia. Economics and Digital Business Review, 6(1), 168–184. https://doi.org/10.37531/ecotal.v6i1.1839
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alfhafiqi, B., & Munajat, E. (2022). Dampak Teknologi Artificial Intelligence pada Profesi Akuntansi. BAKI: Berkala Akuntansi dan Keuangan Indonesia, 7(2), 140-159
  2. Andya, N.R., & Rahman, A. (2023). Pengaruh Artificial Intelligence pada Profesi Akuntan. Konferensi Nasional Ilmu Administrasi 7.0. Politeknik STIA LAN Bandung, 23-28.
  3. Elaine, R. (2000). Overview of AI and its Application Area.
  4. ICAEW. (2018). Artificial Intelligence and the Future of Accountancy. London: ICAEW.
  5. Juniardi, E. (2024). Peran dan Praktik Artificial Intelligence Akuntansi: Systematic Literature Review. Jurnal Revenue (Jurnal Akuntansi), 4(2), 885-898.
  6. Lee, C.S., & Tajudeen, F.P. (2020). Usage and Impact of Artificial Intelligence on Accounting: Evidence from Malaysian Organisations. Asians Journal of Business and Accounting, 13(1), 213-239.
  7. Mugiarto, M.; Agustina, I.; & Suryaman, W. (2023). Adopsi Teknologi Aplikasi Aset dan Kompetensi Pegawai dalam Peningkatan Kinerja Pegawai Pengelolaan Barang Milik Negara di Sopd Kota Cimahi. Management Studies and Entrepreneurship Journal, 4(5), 4823-4835.
  8. Nugrahanti, T.S.; Puspitasari, N.; Andaningsih, I.G.P. R.; Soraya, Q.F.E.S. (2023). Transformasi Praktik Akuntansi melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi. Jurnal Akuntansi dan Keuangan West Science, 2(3), 213-221.
  9. Rumahorbo, H.H., & Dewayanto, T. (2023). Pengaruh Transformasi Digital: Kecerdasan Buatan dan Internet of Things terhadap Peran dan Praktik Audit Internal: Systematic Literature Review. Diponegoro Journal of Accounting, 12(4), 1-15.
  10. Smith, A.; Johnson, R.; Brown, E. (2021). Transforming Accounting Through AI: Case Studies from Various Industries. Accounting Innovations Journal, 14(1), 15.30.
  11. Triatmaja, M.F. (2019). Dampak Artificial Intelligence (AI) pada Profesi Akuntan. Seminar Nasiona dan The 6th Call for Syariah Paper. Universitas Muhammadiyah Surakarta, 1007-1019
  12. Yadav, A.; Gupta, V.; Sahu, H.; & Shrimal, S. (2017). Artificial Intelligence-New Era. International Journal of New Technology and Research, 3(3), 30-33.
  13. Yusuf, M.F.M; Garusu, I.A; & Rauf, D.M. (2024). Sistem Penerapan Artificial Intelligence dalam Akuntansi. Jurnal Ilmiah Ilmu Sosial dan Pendidikan, 2(2), 1-7.