<![CDATA[This study aims to explore the perceptions of accounting teachers towards the use of digital technology, especially artificial intelligence (AI), in the learning process at SMK Batik 2 Surakarta. The method used is an in-depth interview with an accounting teacher who has more than one year of experience. This study explores the perceptions of accounting teachers at SMK Batik 2 Surakarta towards the use of AI technology in learning using qualitative descriptive methods through interviews and classroom observations. Data were analyzed using thematic techniques, through coding and grouping into main themes to understand teachers' perceptions in depth. The results of the study indicate that AI technology has great potential to improve the quality of learning by helping students understand complex concepts and increasing their engagement in the learning process. However, challenges such as limited infrastructure and variations in technological skills among students are obstacles that need to be overcome. The teacher is optimistic that with the right support, the benefits of AI technology can be maximized. This study recommends improving training programs for teachers and adequate infrastructure, as well as the importance of collaboration between teachers, schools, and parents in supporting the implementation of this technology. With these steps, it is hoped that students can utilize AI technology optimally, thereby improving their overall learning outcomes.]]>
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