Transformasi Profesi Akuntan di Era Kecerdasan Buatan: Kajian Kualitatif terhadap Peluang, Tantangan, dan Kompetensi Masa Depan

Rolia Wahasusmiah

doi:10.61132/jeap.v3i2.2476

Authors

Rolia Wahasusmiah Politeknik Prasetiya Mandiri

DOI:

https://doi.org/10.61132/jeap.v3i2.2476

Keywords:

Accountant Competence, Accounting Profession, Artificial Intelligence, Digital Transformation, Qualitative Research

Abstract

The development of artificial intelligence (AI) has brought significant changes to accounting practices and professions. This research aims to explore the transformation of the accounting profession in the era of artificial intelligence, identify opportunities and challenges for AI implementation, and analyze the competencies needed by accountants in the future. The research uses a qualitative approach with an exploratory case study design. Data was collected through in-depth interviews, observations, and documentation of accounting lecturers, students, public accountants, auditors, and financial practitioners selected using purposive sampling techniques. Data were analyzed using the Miles, Huberman, and Saldaña models through the stages of data condensation, data presentation, and conclusion drawn. The results of the study show three main findings, namely: (1) AI has transformed the role of accountants from administrative work to more strategic and analytical functions; (2) the implementation of AI provides opportunities in the form of improving efficiency, accuracy, and quality of decision-making, but also presents challenges related to data security, ethics, and human resource readiness; and (3) future accountants require new competencies that include digital literacy, data analysis, critical thinking, communication, and professional integrity. This research confirms that AI plays a supporting role as a supporting technology that strengthens the professionalism of accountants through collaboration between human intelligence and technology, thus providing important implications for the development of accounting education and the improvement of professional competence in the digital era.

Downloads

Download data is not yet available.

References

Aranta, P. Z. (2013). Pengaruh Moralitas Aparat dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi. Ekonomika, 5(2), 67.

Ardiana, T. E. (2017). Pengaruh motivasi kerja guru terhadap kinerja guru akuntansi SMK di Kota Madiun. Jurnal Akuntansi Dan Pajak, 17(02).

Hanadya, D., Auliana, N. U., & Purwanto, M. B. (2022). Kepuasan Mahasiswa Terhadap Pelayanan Sarana Dan Prasarana Perpustakaan Di Politeknik Darussalam Palembang. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 2(1), 171–182. https://doi.org/10.36908/jimpa.v2i1.61

Harapan, E., Marisya, F., Marsinah, M., Malini, S., & Purwanto, M. B. (2024). Assessing Work Habits and Discipline: High School Teachers in South Sumatra Province Post In-Service Teacher Professional Education Program (PPG-DALJAB). Gema Wiralodra, 15(2), 726–737. https://doi.org/10.31943/gw.v15i2.707

Hutauruk, L. A. J. (2020). Pengaruh Status Sosial Ekonomi, Perhatian Orang Tua dan Motivasi Belajar Terhadap Prestasi Belajar Siswa Akuntansi SMK PAB 2 Medan Helvetia. Universitas Negeri Medan.

Imama, H. N. (2021). Pengaruh efektivitas pembelajaran dan kemandirian belajar terhadap hasil belajar praktikum akuntansi dengan self efficacy sebagai moderasi The effect of learning effectiveness and independent learning on learning outcomes of accounting practicum with self. 18(3), 435–443.

Indriani, R. A. R. F., Hanadya, D., & Purwanto, M. B. (2021). Pelatihan Kewirausahaan Pembuatan Roll Cake di Komplek Nuansa Dago Blok. A9 Sukabangun, Kota Palembang. Jurnal Pengabdian Kepada Masyarakat, 1(1), 31–40.

Indriani, R. R. F., Marisya, F., Hatidah, Marsinah, & M Bambang Purwanto. (2024). Pelestarian Tradisi Perayaan Cap Gomeh Di Pulau Kemaro: Revitalisasi Budaya Dan Penguatan Identitas Komunitas Tionghoa Palembang. Melayani: Jurnal Pengabdian Kepada Masyarakat, 1(4), 151–160. https://doi.org/10.61930/melayani.v1i3.151

Indriansyah, A., Purwanto, M.B., Herawati, N., & Hatidah, H. (2025). Digital Marketing Management: Efektivitas Media Sosial Sebagai Strategi Promosi Kampus Swasta. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 5(2). https://doi.org/10.36908/jimpa.v5i2.708

Iqbal, M., Auliana, N. U., & Purwanto, M. B. (2025). Sosialisasi Standar Pelayanan Ekowisata Berbasis Kearifan Lokal untuk Pengelola Wisata di Tepian Sungai Musi Palembang. Karya Nyata : Jurnal Pengabdian Kepada Masyarakat, 2(1), 87–101. https://doi.org/10.62951/karyanyata.v2i1.1054

Jamilah, J., Fedrianto, A., Fitriyani, R., & Purwanto, M. B. (2026). Gambo Berdaya: Pemberdayaan Perajin Kain Tradisional Musi Banyu Asin melalui Pelatihan Desain Kontemporer, Digitalisasi Pemasaran, dan Edukasi Budaya. ADM : Jurnal Abdi Dosen Dan Mahasiswa, 3(3), 295–304. https://doi.org/10.61930/jurnaladm.v3i3.1429

Kosali, A. Y., Indriansyah, A., Malini, S., Hatidah, H., & Purwanto, M. B. (2026). Analisis Efektivitas Program Pengembangan SDM dan Dampaknya terhadap Kualitas Pelayanan Publik di Era Transformasi Digital. MANABIS: Jurnal Manajemen Dan Bisnis, 5(2 SE-Articles), 261–273. https://doi.org/10.54259/manabis.v5i2.7662

Malini, S., Rahman, A., Anggraini, J., Hairul, M., & Purwanto, M. B. (2026). Inovasi Produk dan Pelatihan Manajemen Bisnis untuk UMKM Pakaian Tradisional Palembang dalam Mengembangkan Potensi Wisata Fashion Lokal. ADM : Jurnal Abdi Dosen Dan Mahasiswa, 3(3), 283–294. https://doi.org/10.61930/jurnaladm.v3i3.1431

Marisya, F., Hanadya, D., Martuti, R., Purwanto, M. B., Afini, V., & Khofifah, A. A. (2026). Pelatihan Literasi Digital untuk Mahasiswa Pariwisata dan Perhotelan di Kota Palembang: Strategi Adaptasi di Era Disrupsi 5.0. WriteLab Lumen Communitatis, 1(2 SE-Articles), 40–50.

Marisya, F., Mayasari, V., Astuti, S. D., & Purwanto, M. B. (2023). Implementation of Leadership Ethics and Transformational Leadership in Employee Performance. Asian Journal of Applied Business and Management, 2(4), 545–556. https://doi.org/10.55927/ajabm.v2i4.6714

Marisya, F., Wahasusmiah, R., Indriani, R. A. F., & Purwanto, M. B. (2025). Instagram Vs Tiktok: Analisis Komperatif Terhadap Arus Kas Dan Perencanaan Keuangan. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 5(2). https://doi.org/10.36908/jimpa.v5i2.711

Marsinah, M., Umar, U., Hatidah, H., Indriani, R. A. F., & Purwanto, M. B. (2024). Entrepreneurship Education in Universities: A Review of Current Practices and Future Directions. Indonesian Journal of Advanced Research, 3(6), 705–718. https://doi.org/10.55927/ijar.v3i6.9561

Mufida, A., & Effendi, Z. M. (2019). Pengaruh Pendapatan Orang Tua dan Prestasi Belajar Terhadap Minat Melanjutkan Pendidikan ke Perguruan Tinggi Pada Siswa Kelas XII Akuntansi SMK Negeri 2 Pariaman. Jurnal Ecogen, 2(4), 687–695.

Muh. Fathir Maulid Yusuf Dian Mayafaty Rauf, I. A. G. (2024). Sistem Penerapan Artificial Intelligence Dalam Akuntansi: Indonesia. Jurnal Ilmu Sosial Dan Pendidikan, 2(2 SE-Articles), 1–7.

Muna, B. N., & Harris, L. (2018). Pengaruh Pengendalian Internal dan Asimetri Akuntansi ( Penelitian Persepsi Pengelola Keuangan pada Perguruan Tinggi Negeri. 6(1), 35–44.

Nadia, A., Saputri, J., Apriani, V., & Sudrajat, A. (2021a). Value : Jurnal Manajemen dan Akuntansi. 16(2), 409–418. https://doi.org/10.32534/jv.v17i1.2538

Nadia, A., Saputri, J., Apriani, V., & Sudrajat, A. (2021b). Value : Jurnal Manajemen dan Akuntansi. 16(2), 409–418. https://doi.org/10.32534/jv.v17i1.2538

Nozylianty, N., Purwanto, M. B., Rifqi, M., Yusri, Y., & Afini, V. (2026). Psychological Transformation of Indonesian Vocational EFL Learners Through Self-Directed Learning: A Case Study on Speaking Proficiency. Jurnal Pendidikan Teknologi Dan Kejuruan, 23(2), 128–140. https://doi.org/10.23887/jptk-undiksha.v23i2.106091

Purwanto, M. B., Hatidah, H., Indriani, R. R. F., & Rahmi, E. (2026). Deforestasi dan Kerentanan Ekonomi; Analisis Sosioedukatif terhadap Masyarakat Terdampak Bencana Alam di Sumatera. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 5(2 SE-Articles), 353–372. https://doi.org/10.61930/jebmak.v5i2.1574

Purwanto, M. B. (2022). Pengembangan Kain Khas Kabupaten Musi Banyuasin Sebagai Upaya untuk Meningkatkan Ekonomi Lokal. Jurnal Pariwisata Darussalam, 1(2).

Purwanto, M. B. (2024). Managerial Principal in Improving the Quality of Teacher Administration. SILABUS : Jurnal Pendidikan Indonesia, 1(1), 47–56.

Purwanto, M. B. (2025). Generasi Gelisah: Pendekatan Fenomenologis Kecemasan Eksistensial Gen Z Pasca Lulus Kuliah. Pengertian: Jurnal Pendidikan Indonesia (PJPI), 3(2), 301–320. https://doi.org/10.61930/pjpi.v3i2.1275

Rahmawati, D., Agustina, S. B., Indriansyah, A., Ninditama, I. P., & Purwanto, M. B. (2026). Analisis Sosio-Teknikal Disrupsi AI: Transformasi Arsitektur Pembelajaran dari Digital Assistance Menuju Human-Machine Co-Evolution di Pendidikan Vokasi. SATESI: Jurnal Sains Teknologi Dan Sistem Informasi, 6(1 SE-Articles), 20–28. https://doi.org/10.54259/satesi.v6i1.7351

Satriah, S., Purwanto, M. B., & Prima, A. (2025). Leadership Transformation through Language Learning: Strategies and Challenges. LIMEEMAS: Jurnal Ilmiah Pendidikan, 3(2), 1–11.

Swarastuti, A., Budiyanto, B., & Purwanto, M. B. (2024). Management of English Learning to Improve Digital-Based Language Literacy Skills. International Journal of Education, Vocational and Social Science, 3(01), 202–215. https://doi.org/10.99075/ijevss.v3i01.672