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All Journal Formosa Journal of Applied Sciences (FJAS)
Rissa Nadiah Afifah Sembiring
Universitas Sumatera Utara
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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The Integration of Artificial Intelligence and Machine Learning in Accounting: Benefits, Challenges, and Their Alignment with the Conceptual Framework Mega Yuda Simanjuntak; Rissa Nadiah Afifah Sembiring; Iskandar Muda
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.516

Abstract

The research shows that AI and ML can make data more consistent. AI and ML can accelerate the preparation of financial reports. AI and ML can improve the accuracy of decisions. However, the use of AI and ML still faces challenges. These challenges include data quality, algorithm bias, ethical issues, and data privacy risks. All of these can threaten the integrity and reliability of financial information. This study concludes that although AI and ML contribute significantly to strengthening accounting practices and are in line with the objectives of the conceptual framework, their implementation needs to be accompanied by ethical guidelines and strong data governance to ensure reliability, transparency, and accountability in financial reporting.
Co-Authors Iskandar Muda Mega Yuda Simanjuntak