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All Journal Amnesty: Jurnal Riset Perpajakan IECON: International Economics and Business Conference
Mubdi Dzuwhandy
Unknown Affiliation
Economics, Econometrics & Finance

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From Bookkeeping to Brainpower: A Systematic Literature Review on Artificial Intelligence in Accounting Organizations Wafiq Azizah Reski Amaliah; Mubdi Dzuwhandy; Grace Theresia Pontoh; Aini Indrijawati
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/v4p4yz83

Abstract

  The ongoing shift toward digitalization has paved the way for AI to become embedded in the evolution of modern accounting functions. AI is no longer merely a technical tool, but has become an institutional agent that transforms work structures, professional roles, and decision- making processes within accounting organizations. This study aims to systematically examine the impact of AI on operational efficiency, the shifting roles of accountants, accompanying ethical challenges, and the emergence of new strategic opportunities in the context of accounting organizations. Using the PRISMA-based Systematic Literature Review (SLR) approach, this study analyzes 44 international scientific articles published between 2015 and 2025. The findings are categorized into four main themes: (1) AI and the redefinition of efficiency; (2) the transformation of the accountant's role: from compliance to cognition; (3) ethical dilemmas and strategic risks; and (4) new opportunities and value creation arising from AI adoption. This study also identifies limitations in the literature, including the lack of longitudinal studies, dominance of developed country perspectives, and limited interdisciplinary exploration. This study contributes to expanding the understanding that AI is not merely an efficiency instrument, but a social force that reconstructs the accounting profession and opens up a new landscape of value creation. Practical implications include the need for accountant retraining, strengthening ethical governance, and proactive utilization of AI for financial service innovation. Long-term research directions include integrating AI with complementary technologies like Blockchain, IoT, and ESG principles to design accounting systems that are intelligent, flexible, and environmentally responsible.
Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; .
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Co-Authors . Aini Indrijawati Anastasia D'Ornay Grace Theresia Pontoh Haliah, Haliah Nirwana Wafiq Azizah Reski Amaliah