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BETWEEN ACCURACY AND ALGORITHM: THE DOUBLE EDGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING DECISIONS Muhammad Miftahul Huda; Yusnaini
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 April (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Artificial Intelligence (AI) has become an integral part of the accounting world, especially in the decision-making process. This research aims to analyze the influence of AI on accounting decisions by focusing on two main aspects: whether AI algorithms are able to reduce cognitive bias or create new risks. The method used in this research is Systematic Literature Review (SLR), with reference to 60 previous studies collected from various academic sources, such as Scopus, Google Scholar, Emerald, and SINTA. The results showed that AI has the potential to reduce cognitive bias in accounting decision-making by improving objectivity, efficiency, and data accuracy. However, the study also found that AI implementation is not free from new risks, such as algorithmic bias, lack of transparency, and over-reliance on technology. Factors such as data quality, algorithm design, and user understanding of AI are key elements in ensuring that this technology truly benefits the accounting process. The implications of this study emphasize the need for policy development that supports the ethical and transparent use of AI in accounting, as well as the importance of digital literacy for accountants in order to optimally utilize AI without setting aside critical considerations. Thus, AI can be an effective tool in improving the quality of accounting decisions without causing unintended negative impacts.
Co-Authors Abdurrahman, Al-Chaidar Afdhal Agus Kurnia Akhmad Mansyur, Akhmad Akrom, Ulil Anita Arianto, Sofyan Belangi, Siska Putri Berkat, Satrinawati Burhanudin Catherine Cut Yuniwati Daniel Happy Putra Devi Susanti Erlidawati Erna Rusliana Muhamad Saleh Erna Safitry Euis Eka Pramiarsih Eva Purwita Faiza Sabrina Anugrah Fika Lestari Fitraniar, Iin Fuadah, Luk Luk Geraldy Rakasiwi Gurusinga, Latersia HALIMAH, Halimatussakdiyah Lubis Halimatussakdiyah Lubis Halimatussakdiyah Lubis HALIMAH Halimatussakdiyah Lubis HALIMAH Harefa, Tulus Herlitawati Ika Sasti Ferina, Ika Sasti Irdam Riani, Irdam Irma Herliza Rizki ita maulida Kamila Nangune Kartinazahri La Ode Alwi La Ode Muh. Yasir Haya Latersia Br Gurusinga Latifa Fekri Lubis, Halimatussakdiyah Lyra Metta Aurellia Muh. Nuryadin Muhaimin Hamzah Muhammad Idris Muhammad Idris Muhammad Rafli Gunawan Saputra Muhammad Ramli Muliana Nana Adelina Makalalag Nazari, Esa Cahyani Nenden Hendayani Nur Aisyah, Putri Nur Khamisah Nur, Indriani Nur, Indriyani Nurdiana A Nuriman Nuriman Nuriman, Nuriman Nurwijayanti Oky syahputra Piliana, Wa Ode Pramana Dwi Syahputra Prasetyawati, Tyas Rakha Maulana Reno Armando Rini Misfika Rohani Romi, Muhammad Romy Ketjulan, Romy Rosmawati Sabilu, Kadir Salsabilla Nadya Chanyesa Septiana Rahma Sari Setiawan Sidiq, Azwar Siska Putri Belangi Solissa, Lina Sri Handayani Suderajad, Pono Sutanto, Hermawan Syahdilla, Mustika syifaayulia Taufik Hidayat Vicky Rosalia Victor Victor Waode Siti Anima Hisein Wardhani, Nia Wellem H. Muskita Wibison, Dimas Rochim Wilma Yunita Yuniwati, Cutyuniwati Yusuf, Sarini Yusuf Zainuddin Iba