<![CDATA[This study aims to examine the role of Artificial Intelligence in the transformation of accounting systems in Indonesia and to explore the experiences, perceptions, and challenges faced by users during the implementation of digital technology in accounting activities. Changes in the processes of recording, processing, and reporting financial information have become increasingly visible as accounting digitalization continues to grow rapidly across various organizations. Work systems that were previously carried out manually are gradually being replaced by automated systems based on digital technology, resulting in significant changes in accounting work patterns. A qualitative approach with a case study design was employed in this research to obtain a deeper understanding of accounting system transformation within organizations in Indonesia. Data were collected through semi-structured interviews, participatory observation, and documentation involving accountants, finance staff, internal auditors, and accounting information system managers selected through purposive and snowball sampling techniques. Data analysis was conducted using the Miles and Huberman interactive model through the stages of data reduction, data display, and conclusion drawing to ensure a systematic and comprehensive interpretation of the findings. The findings indicate that the implementation of Artificial Intelligence has improved work efficiency as well as the accuracy and speed of financial data processing through automated digital accounting systems. Changes in the competencies and roles of accountants were also identified, as administrative tasks have gradually shifted toward more strategic and data-driven analytical functions. On the other hand, several challenges remain during the digital transformation process, including low technological literacy, resistance to change, limited digital infrastructure, and concerns regarding data security. This study provides theoretical contributions to the development of digital accounting studies from both social and technological perspectives. In addition, the practical implications of this research are expected to assist organizations and educational institutions in preparing human resources that are more adaptive to technological developments. Future studies are recommended to expand the research scope across various sectors and apply mixed-methods approaches to obtain a more comprehensive understanding of digital accounting system transformation.]]>
