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All Journal WALISONGO Walisongo: Jurnal Penelitian Sosial Keagamaan Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Ilmiah Wahana Akuntansi Jatilima : Jurnal Multimedia Dan Teknologi Informasi Wahana Akademika: Jurnal Studi Islam dan Sosial Econetica Dinamika Jurnal Bisnis, Manajemen, dan Akuntansi Journal of Management Analytical and Solution Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Artificial Intelligence and Digital Business Jurnal Hukum Ekonomi Syariah : AICONOMIA Kultura: Jurnal Ilmu Sosial dan Humaniora JISEF : Journal Of International Sharia Economics And Financial JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Ilmiah Sistem Informasi Budgeting: Jurnal Akuntansi Syariah Journal Of Management Analytical and Solution (JoMAS) Aksyana : Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Gunawan Aji
Dosen Perbankan Syariah STAIN Pekalongan email: gunawanaji027@yahoo.co.id
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences

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Otomatisasi Proses Robotik (RPA) dalam Akuntansi: Tinjauan Literatur Sitematik Berbasis PRISMA Salsabila, Ainaya; Khomsatun, Khoerirozak; Aji, Gunawan
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol. 5 No. 6 (2025): Desember 2025
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/txk9kn32

Abstract

Tujuan - Penelitian ini bertujuan untuk menyelidiki dan mengevaluasi literatur ilmiah tentang penerapan Robotic Process Automation (RPA) dalam akuntansi. Metode – Penelitian ini menggunakan metode penelitian Systematic Literature Review (SLR). Tahapan PRISMA memungkinkan peneliti memilih 10 artikel relevan dari periode 2020–2025 yang dapat diakses secara terbuka sesuai dengan kategori pemilihan. Hasil - Hasil penelitian menunjukkan bahwa adopsi RPA terus mengalami peningkatan dalam berbagai fungsi akuntansi dan audit. Penerapan RPA terbukti mampu meningkatkan efisiensi proses, akurasi pengolahan data, serta transparansi pelaporan. Namun demikian, penelitian ini juga mengidentifikasi dua hambatan utama dalam implementasi RPA, yaitu keterbatasan sumber daya dan kekurangan keterampilan sumber daya manusia, khususnya dalam aspek kemampuan pemrograman dan pemahaman teknologi digital. Implikasi - Penelitian ini menggunakan literatur ilmiah terkait penerapan RPA dalam akuntansi pada periode 2020–2025 sebagai dasar analisis. Orisinalitas - Makalah ini mengkaji penerapan RPA dalam akuntansi dengan mengidentifikasi manfaat, tantangan, serta celah penelitian yang masih terbatas dibahas. Penelitian ini menyoroti kurangnya kajian mengenai dampak strategis RPA dan kecerdasan buatan terhadap kinerja keberlanjutan dan strategi CSR, sehingga memberikan kontribusi baru bagi pengembangan penelitian di bidang akuntansi digital. Kata kunci: Otomatisasi Proses Robotik (RPA), Akuntansi, Tinjauan Literatur Sistematik (SLR)
Pemanfaatan Aplikasi Akuntansi Digital dalam Penyusunan Laporan Keuangan Safina, Fildza Ayu; Meisyaroh, Elia Dwi; Aji, Gunawan
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.135-144

Abstract

By analyzing the advantages, drawbacks, and organizational elements affecting the efficacy of digital accounting software, this study seeks to provide a comprehensive understanding of how these tools aid in the creation of financial statements. This paper summarizes current research on digital accounting, user competency, corporate processes, and reporting quality using a qualitative literature review. The findings show that although the effectiveness of digital applications depends on users' accounting abilities, digital literacy, internal controls, and organizational preparedness, they also increase efficiency, decrease manual errors, and improve reporting uniformity. The study also reveals that a lot of sophisticated features are still underutilized because of poor managerial support and insufficient training. Practically speaking, the results emphasize the necessity of robust internal controls, sufficient technology infrastructure, and ongoing user development. The study's unique approach to comprehending the adoption of digital accounting is its comprehensive integration of organizational, technological, and human elements.
Artificial Intelligence dalam Administrasi Pajak: Tinjauan Literatur Mengenai Efisiensi, Transparansi, dan Akuntabilitas Lailatul Fadhilah; Salsabila, Savira; Aji, Gunawan
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.20.0210

Abstract

Artificial Intelligence (AI) plays an increasingly important role in the modernization of tax administration in Indonesia. The application of AI is a key strategy for improving the efficiency, transparency, and accuracy of data management, especially amid the increasing complexity of transactions and the demand for fast and responsive tax services. Traditional tax administration faces challenges such as the limitations of manual analysis, potential recording errors, and weak detection of non-compliance. This study aims to analyze the role of AI in improving the quality of tax administration as well as examine the challenges that emerge during its implementation. This study adopts a literature review method supported by a descriptive qualitative approach. The results show that AI can strengthen process automation, improve data analysis accuracy, support risk-based audits, and improve overall taxation system oversight. However, AI implementation still faces challenges in the form of data security, algorithmic bias risks, and limitations in digital infrastructure that must be improved for its optimal utilization.
Co-Authors Abda Abda Aci, Iklim Matunasia Amna, Fikrotul Andrean, Rizky Arfani , Zidni Azzahra, Najwa Savira Azzahra, Nur Fatimah Damayanti, Putri Definta, Khusnul Eko Pujianto Fahreza, Ilham Ahmad Fauzan, Taqwa Fiana, Fina Qoif Harikha, Natasya Stifani Izaty, Santi Nailul Khadiqoh, Sabita Khasanah, Uswatun Khasanah Kholisah , Nur Khomsatun, Khoerirozak Komala Putri, Elviana Lailatul Fadhilah Liani, Ani Mangesti, Fadrika Hening Meisyaroh, Elia Dwi Nur Kharisma, Eka Nursetiana, Herni Pangestu, Feby Risqi Parwati, Intan Safa'ah, Laely Safina, Fildza Ayu Salsabila, Ainaya Salsabila, Savira Sari, Ayu Mila Sa’adiyah Zaen, Addavis Seprtiani, Rahma Sugeng Santoso Sugiarti, Erika Syafa’ah, Ani Thusqdiah, Wanda Alif Tsuroya, Navis Ulfa, Kharismatul Ulufal Qolbi, Ayada Umairo, Tsania Utami, Lutfi Ayu fadhilah