Menuju Masa Depan Akuntansi : Memanfaatkan Potensi Kecerdasan Buatan dalam Pelaporan Keuangan
DOI:
https://doi.org/10.61132/jieap.v1i4.619Keywords:
Artificial Intelligence, Financial Accounting, Financial ReportingAbstract
This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.
Downloads
References
Amelia, R., & Benardi, B. (2024). Masa depan akuntansi: Akankah AI menggantikan akuntan. ARDHI: Jurnal Pengabdian Dalam Negeri, 2(3), 171–180. https://doi.org/10.61132/ardhi.v2i3.653
Amilatul Khasanah, Milatul Aini, & Gunawan Aji. (2024). Menuju masa depan akuntansi: Akuntansi di era big data dan kecerdasan buatan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(2).
Halim, M., & Aspirandi, R. M. (2023). Peran akuntansi manajemen strategik terhadap pengambilan keputusan bisnis melalui analisis big data dan artificial intelligence: Suatu studi literature review. JIAI (Jurnal Ilmiah Akuntansi Indonesia, 8(1), 110–128. https://doi.org/10.32528/jiai.v8i1.11878
Handayani, D. S., Kaunang, R., Sondang, S., & Irwansyah, I. (2024). Manfaat dan potensi masalah penggunaan kecerdasan buatan (AI) dalam komunikasi publik. Co-Value: Jurnal Ekonomi Koperasi dan Kewirausahaan, 14(12). https://doi.org/10.59188/covalue.v14i12.4334
Harahap, S. S. (2007). Analisis kritis atas laporan keuangan. Jakarta: PT Raja Grafindo Persada.
Hasanah, U. (2024). Privasi data dan transparansi: Tantangan etis dalam penerapan artificial intelligence (AI) di bidang akuntansi. Jurnal Bisnis Digital dan Manajemen, 1(1).
Hendrian, H., Purwana, D., Saparuddin, S., & Wahono, P. (2024). Peran artificial intelligence (AI) dalam proses pengambilan keputusan terhadap kinerja organisasi: Analisis SLR. Indo-Fintech Intellectuals: Journal of Economics and Business, 4(2), 516–524. https://doi.org/10.54373/ifijeb.v4i2.1295
Herawati, H. (2019). Pentingnya laporan keuangan untuk menilai kinerja keuangan perusahaan. Jurnal Akuntansi Unihaz, 2(1).
Juniardi, E. (2024). Peran dan praktik artificial intelligence akuntansi: Systematic literature review. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(2).
Lestari, N., Jafar, R. F., Febriyanti, N., Saleh, N., Rahmadani, I., & Arsal, M. (2024). Penerapan kecerdasan buatan dalam akuntansi keuangan: Tantangan dan peluang. IJMA (Indonesian Journal of Management and Accounting, 5(2).
Manel, H. A., Sania, W., Fadhillah, N., & Mahmud, A. (2023). Implementasi artificial intelligence dalam sistem informasi akuntansi dan manajemen. Jurnal Akuntansi Bisnis dan Ekonomi, 9(2), 3460–3467. https://doi.org/10.33197/jabe.vol9.iss2.2023.1181
Maryani, M., & Sari, F. (2023). Pengembangan model akuntansi yang berbasis kecerdasan buatan. All Fields of Science Journal Liaison Academia and Society, 3(4), 44–49. https://doi.org/10.58939/afosj-las.v3i4.687
Nugrahanti, T. P., Puspitasari, N., & Andaningsih, I. R. (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. https://doi.org/10.58812/jakws.v2i03.644
Pasyarani, L. (2023). Revitalisasi akuntansi dengan penerapan kecerdasan buatan (Artificial Intelligence). Jurnal Ilmu Data, 3(2).
Pratama, N. S., Nahong, S., Nggi, A., Suri Leki, R., & Bhebhe, C. (2024). Pengaruh kecerdasan buatan dalam proses audit keuangan: Tantangan dan peluang di era digital. Jurnal Locus Penelitian dan Pengabdian, 2(12), 1181–1190. https://doi.org/10.58344/locus.v2i12.2333
Ramadhana, R. Z., & Nasution, M. I. P. (2024). Analisis dampak penerapan teknologi AI pada pengambilan keputusan strategis dalam sistem informasi manajemen. Jurnal Ilmiah Research and Development Student, 2(1), 161–168. https://doi.org/10.59024/jis.v2i1.579
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.