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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ekonomi
Muhammad Prans Panca Renta
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Economics, Econometrics & Finance

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The Impact Of Artificial Intelligence On Accounting Information Systems Sanjiwani, Putu Diah Aryastuti; Anak Agung Intan Wulandari; Gita Apsari Dewi; Muhammad Prans Panca Renta
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

While AI technologies offer remarkable opportunities for improving efficiency and accuracy in accounting processes, it is essential to carefully consider and address the challenges and opposing arguments that arise with their implementation. This includes ensuring ethical use, addressing job displacement concerns, enhancing data security and privacy, and mitigating bias in AI algorithms to uphold the integrity of accounting practices. In this study, conducted a literature review to explore the impact of AI technologies on accounting information systems. The results show the integration of AI in fraud detection processes has proven to be instrumental in improving the interpretability of fraud detection methods, addressing emerging fraud patterns, and mitigating the challenges posed by imbalanced datasets. Additionally, the emphasis on education and training in AI technologies for accountants underscores the imperative of equipping professionals with the necessary skills to effectively implement AI-based solutions in fraud detection and prevention. Furthermore, there is a need to delve deeper into the ethical considerations surrounding AI in financial reporting, with a specific emphasis on mitigating biases, ensuring data privacy and security, and upholding transparency and accountability in the use of AI systems.
TRANSFORMASI DIGITAL DAN ADOPSI ARTIFICIAL INTELLIGENCE DALAM PRAKTIK AUDIT LAPORAN KEUANGAN: SEBUAH SYSTEMATIC LITERATURE REVIEW Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1500

Abstract

Indonesian-language abstracts were written using Times New Roman-10. Spacing between lines 1 space. Abstracts contain 150-250 words and consist of a maximum of 1 paragraph, which contains background and purpose (is the core of the preliminary explanation), research methods, and research results. The development of digital transformation and the application of Artificial Intelligence (AI) have shifted the paradigm of financial statement audits toward a more intelligent and data-driven system. However, the level of readiness of the auditor profession and the effectiveness of its implementation still vary across contexts. This study seeks to delineate research trends concerning AI in digital audits from 2020 to 2025, evaluate the methodologies and principal findings of current studies, and formulate a conceptual framework for future research trajectories. The method used is a Systematic Literature Review (SLR) based on 13 relevant international journal articles, accompanied by bibliometric analysis using VOSviewer software to map themes and relationships between research topics. The results show that research on AI-based audits has evolved from a conceptual approach to empirical analysis that assesses the impact of technology on audit quality, efficiency, and organizational governance. Three key dimensions that determine the success of digital audits are technology, human competency, and organizational governance, which are then integrated in the Digital–AI–Audit Integration Framework (DAA-IF) conceptual model. This study provides a theoretical contribution by outlining the research development map and offering new research directions to strengthen audit governance in the era of artificial intelligence.
Co-Authors Amirul Bahar Anak Agung Intan Wulandari Dewi, Gita Apsari Nurul Syahbela Sanjiwani, Putu Diah Aryastuti