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Yusnaini ., Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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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 Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Afriyadi Cahyadi, Afriyadi Agil Novriansa AGUS KURNIA Ali Djamhuri Anggi Syuhada Anisa Listya Anna Yulianita Arifin, Jainal Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Chandritike, Stevi Natasia Damayanti, Mutiara Darma Yanti Deprianti, Gita Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah 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 Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia 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 Inten Meutia Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia Marliani Marliani Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Muhaimin Hamzah Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nabiilah Putri Nabiilah Putri 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 Nurilah, Ririn 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 Rindhyanti, Laiza Shendy Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Taufik Taufik Tertiarto Wahyudi Thania Atika Pratiwi 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 Winarto, Thomas Alvando Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar