p-Index From 2021 - 2026
9.813
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management International Journal of Public Budgeting, Accounting and Finance JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Majalah Ilmiah Warta Dharmawangsa Jurnal Abdimas Mandiri Ilomata International Journal of Management The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Ilomata International Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business EJOIN : Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Akuntansi Keuangan Dan Perpajakan Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ Indonesia Economic Journal At-Ta'lim : Media Informasi Pendidikan Islam
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IPSSJ

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Abd. Rasyid Syamsuri Acai Sudirman Achmad Daffa Ralfsamy Achmad Daffa Ralfsamy Afrida, Anggrelia Agil Novriansa AGUS KURNIA Ali Djamhuri Anggi Syuhada Anisa Listya Annisa Rizkyta Yulie Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Cinda Nongfasya Ruwary Darma Yanti Devina Agustin Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Dini Aurelia Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Febrianti, Erica Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fidia Sanditha Flowrent Aprilianz Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Deprianti Gita Deprianti Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Ikhsan Alfarizi Inten Meutia Jainal Arifin Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Laiza Shendy Rindhyanti Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia M. Faalih Athoullah Ramadhan Magdalena Pazizi Marliani Marliani Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Miftahul Rizkiyah Mohamad Adam Muhaimin Hamzah Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Mutiara Damayanti Nabiilah Putri Nabiilah Putri Nabilah Amalia Zahra Nadya Shinta Savira Gunawan Nayla Zahiya Syifa Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Attaullah, Diendha Annisa Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Oce Astuti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rakha Maulana Ralfsamy, Achmad Daffa Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Ririn Nurilah Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Salwa Nabilah Putri Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Tertiarto Wahyudi Thania Atika Pratiwi Thomas Alvando Winarto Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Wellem H. Muskita Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar