The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study

Authors

  • Khairul Saleh L. Tobing National University, Jakarta
  • Muhammad Nur National University, Jakarta
  • Dhieka Avrilia Lantana National University, Jakarta
  • Kumba Digdowiseiso National University, Jakarta

DOI:

https://doi.org/10.59889/ijembis.v3i2.254

Keywords:

Accounting, Artificial Intelligence, Technology Transformation

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices

Downloads

Download data is not yet available.

References

This article is a part of joint research and publication between Faculty of Economics and Business, Universitas Nasional, Jakarta and Faculty of Business, Economics, and Social Development, Universiti Malaysia Terengganu

References

Anggito, A., & Setiawan, J. (2018). Qualitative research methodology. CV Trace (Publisher Trace).

Azzahra, B. (2021). Accountant 4.0: the driving force of corporate sustainability value through artificial intelligence & tech analytics in a disruptive era. Journal of Accounting and Finance Research, 16(2), 87–98.

Fauziyyah, N. (2022). The Effects of Digitalization on Management Accounting. Journal of Financial and Business Accounting, 15(1), 381–390.

Halim, M., & Aspirandi, R.M. (2023). THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING IN BUSINESS DECISION MAKING THROUGH BIG DATA ANALYSIS AND ARTIFICIAL INTELLIGENCE: A LITERATURE REVIEW STUDY. JIAI (Indonesian Accounting Scientific Journal), 8(1), 110–128.

Li, Z., & Zheng, L. (2018). The impact of artificial intelligence on accounting. 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018).

Martaseli, E., & Maragita, M. (2023). THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION IN THE ERA OF INDUSTRY 4.0 AND SOCIETY 5.0. JASS (Journal of Accounting for Sustainable Societies), 5(01).

Pasyarani, L. (2023). REVITALIZING ACCOUNTING WITH THE APPLICATION OF ARTIFICIAL INTELLIGENCE. Journal of Data Science, 3(2).

Peterson, JC, & Kurniawan, Y. (2023). The Influence of the Application of Big Data, the Application of Cloud Computing, and the Application of Artificial Intelligence on the Performance of the Accountant Profession in Facing the Era of Industrial Revolution 4.0 at PT. Tinsel Swara Productions. Journal of Students' Research in Computer Science, 4(1), 93–104.

Purba, KA, & Dewayanto, T. (2023). APPLICATION OF ARTIFICIAL INTELLIGENCE, MACHINE LEARNING AND DEEP LEARNING IN THE ACCOUNTING CURRICULUM-A SYSTEMATIC LITERATURE REVIEW. Diponegoro Journal of Accounting, 12(3).

Putritama, A. (2019). Opportunities and challenges for the accounting profession in the era of big data. Journal of Accounting, 7(1), 74–84.

Rahmawati, Y. (2022). Sharia Accounting in Indonesia in the Digital Era. Indonesian Journal of Islamic Economics and Finance, 2(1), 1–12.

Rini, YT (2019). Outlining the accounting roadmap for the industrial era 4.0. Reference Journal: Management and Accounting Science, 7(1), 58–68.

Saraswati, AM, & Nugroho, AW (2021). Challenges and Problems of the Accounting Profession in a Competitive Era for Generation Z. Dinamisia: Journal of Community Service, 5(6), 1573–1578.

Sihombing, DJC, & Wirapraja, A. (2018). Literature Study: Trends in the Application of Artificial Intelligence in the Fields of Accounting, Renewable Energy and Manufacturing Industrial Processes. Executive Journal, 15(2), 302–315.

Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. Alphabet.

Triatmaja, MF (2019). The impact of artificial intelligence (AI) on the accounting profession

Downloads

Published

2023-05-31

How to Cite

Tobing, K. S. L. ., Nur , M. ., Lantana, D. A. ., & Digdowiseiso , K. . (2023). The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study. INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS), 3(2), 592–600. https://doi.org/10.59889/ijembis.v3i2.254

Issue

Section

Articles

Most read articles by the same author(s)

1 2 3 4 5 6 7 8 9 > >>