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All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Anisaul Hasanah
Universitas Gresik Jawa Timur
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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AI in Indonesian Accounting Practices: Readiness, Ethical Challenges, and Financial Reporting Quality Firdaus Indrajaya Tuharea; Dini Ayu Pramitasari; Anisaul Hasanah; Bustanul Ulum
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/13kvsy32

Abstract

This study evaluates Indonesian accounting institutions' readiness for AI adoption, identifies key ethical issues, and assesses AI's impact on reporting quality. Employing a mixed-methods approach, the study gathered quantitative data via a survey of 120 professional accountants and financial managers, alongside qualitative insights from in-depth interviews with 10 key informants across academia, practice, and regulatory bodies. Data were processed using descriptive statistics and inductive thematic analysis. Findings reveal a moderate level of institutional readiness. While technological infrastructure and managerial support are strong, significant weaknesses exist in internal policy formulation and digital ethics training. Major ethical challenges include system accountability, algorithmic bias, and process transparency. Regarding reporting quality, AI enhances information relevance, reliability, and timeliness, though understandability remains reliant on human interpretation.
Co-Authors Bustanul Ulum Dini Ayu Pramitasari Firdaus Indrajaya Tuharea