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All Journal Jurnal Riset Akuntansi dan Keuangan IKRA-ITH ABDIMAS Jurnal EDUCATIO: Jurnal Pendidikan Indonesia AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Karya untuk Masyarakat (JKuM) Akurasi Jurnal Ilmu Siber
Bunga Anisah Harared
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah

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Perkembangan Akuntansi Modern melalui Pemanfaatan Kecerdasan Buatan (AI) dalam Proses Akuntansi Harared, Bunga Anisah; Murdhaningsih, Murdhaningsih
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33825

Abstract

The development of digital technology has brought significant changes in modern accounting practices. The integration of artificial intelligence (AI) enables the automation of accounting processes, big data analysis, and increased efficiency and accuracy in financial management. AI is applied in various aspects, including transaction recording, financial analysis, and anomaly and fraud detection. Various studies have shown that the use of AI in accounting can reduce human error, increase data processing speed, and enable more accurate strategic decision-making. This research uses a qualitative descriptive method with a literature study approach to explore the extent of AI's influence on modern accounting systems. The results show that AI supports the automation of repetitive tasks, improves the accuracy of financial reports, and reduces operational costs. However, challenges in implementing AI include data security, algorithm bias, and the need for accountants to have technology and data analysis skills. The conclusion of this study emphasizes the importance of adopting AI in accounting by considering ethical aspects, regulations, and human resource competencies. With the right strategy, AI can be a tool that supports the digital transformation of accounting without replacing the strategic role of accountants.
Co-Authors -, Murdhaningsih Dinka Hernindita Fitriah, Siska Hamid, Mey Lina Heriyanto, Riyan Pratama Luthfi, Nabilah Farras Luthfi, Nabillah Faras Luthfi, Nabillah Farras Malik, M. Anas Hilmy Nabillah Farras Luthfi Nugraha, Yongky Rangga Yuda Pramesti, Retta Farah Pratama Heriyanto, Riyan Purba, Efri Elsridayani Rahadian, Yan Riyanti, Agustina Yanto, Deri