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All Journal Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Nazla Alifia Putri Hadi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Perubahan Peran Akuntan di Era Artificial Intelligence dan Robotic Process Automation: Kajian Literatur Sasti Putri Muda Hasibuan; Nazla Alifia Putri Hadi; Khania Evline Lorenca Br Karo
JURNAL ILMIAH NUSANTARA Vol. 2 No. 6 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i6.6625

Abstract

The development of Artificial Intelligence (AI) and Robotic Process Automation (RPA) has had a substantial impact on the accounting profession, particularly within Public Accounting Firms. These technologies are capable of automating various administrative tasks and enhancing the speed and accuracy of data processing, which in turn shifts the accountant’s focus from routine activities to analysis and the provision of added value for clients. This study aims to describe the changing role of accountants in the context of AI and RPA implementation through a qualitative literature review approach. Data were collected from various reputable journals discussing the application of AI/RPA in auditing and accounting information systems. The findings indicate that AI and RPA offer advantages such as efficiency, improved audit quality, and opportunities for accountants to develop as strategic advisors. However, challenges including initial costs, human resource resistance, ethical concerns, and data security issues require serious attention. In conclusion, the successful adoption of AI and RPA in accounting practices requires accountants’ competency readiness, management support, and clear regulations so that technological transformation can enhance professionalism and the quality of audit services.
Kajian Teoritis Dan Empiris Mengenai Penggunaan Biaya Relevan Dalam Proses Pengambilan Keputusan Manajerial Indah Simanjuntak; Nazla Alifia Putri Hadi; Winona Keysadli
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7368

Abstract

A shortterm decision that demands the use of relevant costs, future costs that differ between alternatives, in order not to be trapped in total costs or sunk costs that can be misleading [1]. Various empirical studies show that relevant costs improve the quality of decisions such as special orders, make-or-buy, and asset replacement; in SMEs, this analysis has been proven to help choose the most cost-effective option, such as at Anna Bakery and UMKM Roti Hangat Keliling which determine special order decisions and oven use based on relevant cost calculations [2]. However, the effectiveness of relevant costs does not only depend on mathematical calculations, but is also influenced by cognitive biases such as framing bias, the quality of management accounting systems, managers' thinking styles, as well as organizational factors and non-financial values, so that its application is a combination of data, context, and decision-maker behavior [4].
Co-Authors Indah Simanjuntak Khania Evline Lorenca Br Karo Sasti Putri Muda Hasibuan Winona Keysadli