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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Jurnal Bina Akuntansi Jurnal Buana Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Trisakti Journal Indonesia Law and Policy Review (JILPR) JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Jurnal Informatika Ekonomi Bisnis Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
KHOMSIYAH
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Journal : Dinasti International Journal of Economics, Finance

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The Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia Pinuji, Baskoro Suryo; Khomsiyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2664

Abstract

This study examines the role of artificial intelligence dimension in improving the efficiency of Accounting Information Systems in Islamic Banking Companies in Indonesia. In the era of the growing industrial revolution 4.0, the role of artificial intelligence is becoming the center of attention in various sectors and businesses. The development of artificial intelligence technology has had a significant impact on the way financial information is processed, managed, and used in decision making. This study aims to analyze in depth the application of artificial intelligence dimensions in the realm of accounting and identify the relationship to the efficiency of Accounting Information Systems. The results of this study are expected to provide important knowledge about the role of artificial intelligence technology in the context of accounting, as well as provide guidance for accounting and technology practitioners to optimize the use of artificial intelligence in improving the efficiency of Accounting Information Systems. By examining 34 respondents from 19 Islamic Banking Companies in Indonesia, the study found that the dimension of machine learning has a positive effect on the efficiency of accounting information system. However, this study did not find a positive effect of expert system dimension and knowledge representation and inference dimension on accounting information system efficiency.
Co-Authors Adriano Andira, Aurora Rizky Arofah, Siti Nur Cesar, Devry Dinda Ayu Febrina Eka Pratiwi, Annisa Emelia Sari Esteti Handayani Hia Fachri Pasha Gultom, Rosenzel Hanania Gumilar sukmawan Hartini Hayumurti, Sasi Kirana Herlina Lusmeida J. Arsjah, Regina Lestari, Ade Dwi Mega Juwita Saragih Simarmata Mellennia, Dewi Ayu Mohammad Zamroni Muhammad Syarifuddin Nadira Khairiyah Nurjanah, Yayang Pebryanti, Yeni Pinuji, Baskoro Suryo Pranata, Aditya Nurkharisma Qonita, Ariina Rafifah, Jihan Ratnaningsih Ruhiyat Richy Wijaya Rumagit, Valencia Zeheskia Saiman, Venni Nataliani Saiman, Vinna Nataliani Setiyo, Bagas Aji Sufyenisa, Rosdinillah Suwardi, Divia Sari Tabita Safa Callula Pangestu Tasya, Tasya Adinda Rahmawati Pasau Turridwanullah, Fazwah Winnie Septiani Zakiyyah, Noviyanti