Accounting Profession Journal (APAJI)
Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)

PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN

Pratama, Gilang Surya (Unknown)
Agus Munandar (Unknown)



Article Info

Publish Date
27 Jan 2025

Abstract

This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science, Science Direct and Google Scholar databases. The analysis results show significant improvements in forecasting accuracy using AI technology, with Machine Learning achieving 78% accuracy in revenue forecasting, Deep Learning 85% in financial trend prediction, and Natural Language Processing 89% in sentiment analysis. Major implementation challenges include data quality, infrastructure limitations, and data security. Development opportunities are identified in blockchain integration, hybrid models, and preprocessing automation. This research also identifies future research agendas that include the development of adaptive models and improved AI interpretability. The contribution of this research lies in providing a comprehensive understanding of the state-of-the-art application of AI in accounting forecasting and identifying future development directions.

Copyrights © 2025






Journal Info

Abbrev

apaji

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...