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Idul Hanzah Alid
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Fakultas Ekonomi dan Bisnis UNDARIS Jl. Tentara Pelajar No. 13 Ungaran 50514
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BISECER (Business Economic Entrepreneurship)
Published by Universitas Darul Ulum Islamic Centre Sudirman
ISSN : 25993097     EISSN : 27149986     DOI : 10.61689
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
BISECER (Business Economic Entrepreneurship) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Darul Ulum Islamic Centre Sudirman GUPPI (UNDARIS) Ungaran, Kabupaten Semarang. Jurnal ini mempublikasikan dua kali dalam satu tahun, setiap bulan Januari dan Juli. Jurnal ini dimaksudkan untuk menjadi jurnal ilmiah yang menerbitkan penelitian dan karya yang berkualitas tinggi. Dalam rangka menjamin jangkauan yang lebih luas dalam skala global, jurnal ini membuka peluang bagi siapa saja, peneliti, akademisi, praktisi dan mahasiswa dari seluruh dunia untuk menerbitkan manuskrip terbaik mereka dalam jurnal ini.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 121 Documents
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Artificial Intelligence in Accounting: A Systematic Literature Review and Bibliometric Analysis of Opportunities, Challenges, and Future Directions Bakhtiar, Syamsul; Wijaya, Juli Riyanto Tri; Hidayah, Nurul
BISECER (Business Economic Entrepreneurship) Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v9i1.891

Abstract

This study aims to synthesize and analyze the current state of research on Artificial Intelligence (AI) in accounting, with the objective of developing a conceptual model that demonstrates AI's influence on efficiency, accuracy, and decision-making, alongside policy recommendations for developing countries. Employing a systematic literature review of 250 Scopus-indexed journal articles published between 2015 and 2025, the research applied the keywords “artificial intelligence” AND “accounting profession” OR “financial reporting” OR “audit automation.” The selection process involved title and abstract screening, full-text evaluation, and thematic coding. Results indicate a rapid growth in publications since 2023, led by contributions from the United States, China, and India, with emerging participation from developing economies. The field is highly interdisciplinary, dominated by Computer Science and Engineering, and supported largely by public funding. The findings reveal substantial opportunities for AI to enhance operational efficiency, data accuracy, and predictive decision-making, balanced against challenges such as algorithmic bias, cybersecurity risks, and skills gaps. The study concludes that successful AI adoption in accounting requires coordinated efforts across academia, industry, and government. Implications include the need for capacity-building, cross-disciplinary collaboration, and governance frameworks to ensure equitable, ethical, and sustainable AI implementation. Keywords: Artificial Intelligence, Accounting Profession, Financial Reporting, Audit Automation, Bibliometric Analysis 

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