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Budiandru Budiandru
FEB Universitas Muhammadiyah Prof Dr Hamka
Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Digital transformation of public sector accounting through artificial intelligence to improve financial transparency and accountability Arthur Reinaldo Tanihatu; Nana Adriana; Moh. Sholeh; Sukriyah Sukriyah; Budiandru Budiandru
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/993090

Abstract

Artificial Intelligence (AI) has emerged as a transformative technology that reshapes public sector accounting by improving financial management efficiency, transparency, and accountability. This study aims to examine the role of AI in the digital transformation of public sector accounting and its contribution to enhancing public financial governance. Using a narrative literature review approach, the study analyzes relevant books, peer-reviewed journal articles, government reports, and other scholarly publications concerning AI, digital transformation, and public sector accounting. The findings indicate that AI significantly enhances accounting efficiency through process automation, predictive financial analysis, intelligent auditing, and real-time reporting while strengthening financial transparency and institutional accountability. The Technology Acceptance Model (TAM) explains that perceived usefulness and perceived ease of use are critical determinants of successful AI adoption within public organizations. However, organizational readiness, digital infrastructure, data governance, and regulatory support remain essential prerequisites for effective implementation. The study concludes that AI-driven digital transformation provides substantial opportunities for improving public financial governance and offers strategic insights for policymakers seeking sustainable and accountable financial management systems.
Co-Authors Arthur Reinaldo Tanihatu Moh. Sholeh Nana Adriana Sukriyah Sukriyah