Artificial Intelligence (AI) dalam Akuntansi: Peluang dan Tantangan untuk Profesi Akuntan
Abstract
Penelitian ini bertujuan untuk menganalisis dampak implementasi Artificial Intelligence (AI) dalam profesi akuntan yang telah membawa perubahan yang terlihat signifikan, dengan menawarkan peluang sekaligus tantangan. Penelitian ini menganalisis dampak AI terhadap profesi akuntan, dengan fokus pada bagaimana AI dapat meningkatkan efisiensi dalam tugas-tugas rutin seperti pencatatan data, pemrosesan, dan rekonsiliasi bank. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara. Hasil penelitian menunjukkan bahwa kemampuan AI memungkinkan akuntan untuk mengalihkan fokus mereka ke aspek yang lebih strategis dalam peran mereka, termasuk analisis data yang lebih mendalam dan pengambilan keputusan yang lebih informatif. Selain itu, AI memberikan data yang lebih cepat dan akurat kepada akuntan, yang meningkatkan kualitas laporan keuangan dan manajemen risiko. Namun, adopsi AI ini juga menimbulkan kekhawatiran terkait potensi penggantian pekerjaan dan kebutuhan peningkatan keterampilan dikalangan akuntan agar dapat beradaptasi dengan perkembangan teknologi yang terus berkembang. Secara keseluruhan, penelitian ini menyoroti efek transformasional AI terhadap profesi akuntan. Oleh karena itu pentingnya beradaptasi dengan perubahan ini untuk memanfaatkan potensi AI secara maksimal dengan pengembangan ketrampilan akuntan dan penyesuaian kurikulum Pendidikan.
Keywords:
Profesi akuntan, Kecerdasan Buatan (AI), Kompetensi dan Keterampilan
References
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Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Mais, R. G., & Hidayah, N. (2024). DISENGAGEMENT AKUNTAN DI. 14(03), 648–666. https://doi.org/10.22219/jrak.v14i3.33011
Mais, R. G., & Nuryati, T. (2023). Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God’s Locus of Control and Love of Money. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 435–456. https://doi.org/10.57178/atestasi.v6i1.792
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. International Journal of Economics and Business Administration, 8(3), 478–488. https://doi.org/10.35808/ijeba/538
Randy, M., Mais, R. G., Gie, K., Tinggi, S., Ekonomi, I., & Jakarta, I. (2024). Tantangan Akuntan Publik Dalam Menyongsong Kemajuan Teknologi Dalam Akuntansi. Jurnal Ilmiah Kajian Multidisipliner, 8(4), 2118–7302. https://sejurnal.com/1/index.php/jikm/article/view/1205%0Ahttps://sejurnal.com/1/index.php/jikm/article/download/1205/1405
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession, a literature’s assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
IAI. (2020). Tantangan Profesi dan Ekonomi Indonesia Pasca Covid-19. Pers.
IAI. (2022). Perbedaan Akuntansi Keuangan, Akuntansi Manajemen dan Akuntansi Biaya (Cost Accounting). https://www.iaijawatimur.or.id/course/interest/detail/63
Korol, S., & Romashko, O. (2024). Artificial intelligence in accounting. Scientia Fructuosa, 154(2), 145–157. https://doi.org/10.31617/1.2024(154)08
Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
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Mais, R. G., & Hidayah, N. (2024). DISENGAGEMENT AKUNTAN DI. 14(03), 648–666. https://doi.org/10.22219/jrak.v14i3.33011
Mais, R. G., & Nuryati, T. (2023). Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God’s Locus of Control and Love of Money. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 435–456. https://doi.org/10.57178/atestasi.v6i1.792
Martaseli, E. (2023a). The Impact of Artificial intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. Journal of Accounting for Sustainable Society (JASS, 1–9. https://doi.org/10.35310/jass.v5i01.1053
Martaseli, E. (2023b). The Impact of Artificial intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. Journal of Accounting for Sustainable Society (JASS, 1–9. https://doi.org/10.35310/jass.v5i01.1053
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. International Journal of Economics and Business Administration, 8(3), 478–488. https://doi.org/10.35808/ijeba/538
Prakosa, D. K., & Firmansyah, A. (2022). Apakah Revolusi Industri 5.0 Dapat Menghilangkan Profesi Akuntan? (Vol. 2, Issue 3).
Putri, A. A., Ulfada, F., Nurcahyaningsih, R., & Manurung, H. (2021). Peran Akuntan Publik dalam Era Globalisasi dan Digitalisasi: Kontribusi Mendukung Pembangunan Berkelanjutan Era Digital. Jurnal Ekonomi Manajemen Dan Bisnis, 1.
Randy, M., Mais, R. G., Gie, K., Tinggi, S., Ekonomi, I., & Jakarta, I. (2024). Tantangan Akuntan Publik Dalam Menyongsong Kemajuan Teknologi Dalam Akuntansi. Jurnal Ilmiah Kajian Multidisipliner, 8(4), 2118–7302. https://sejurnal.com/1/index.php/jikm/article/view/1205%0Ahttps://sejurnal.com/1/index.php/jikm/article/download/1205/1405
Rizky, A. N., Rahman, A., Stia, P., & Bandung, L. (2023). Pengaruh Artificial intelligence (AI) pada Profesi Akuntan The effect of artificial intelligence (AI) on acoounting profession.
Sembiring, R. (2023). Penerapan Akuntansi Keuangan Daerah.
Setiajatnika, E. (2021). Akuntansi Adaptasi Kenormalan Baru: Peluang dan Tantangan Akuntan Pendidik. Prosiding Seminar Nasional.
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial intelligence on the accounting profession, a literature’s assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
Sugiyono. (2022). Metode Penelitian Kualitatif (Untuk penelitian bersifat: eksploratif, enterpretif, interaktif dan konstruktif). ALFABETA.
Sumadi, M. I. T. B. N., Putra, R., & Firmansyah, A. (2022). Peran Perkembangan Teknologi pada Profesi Akuntan dalam Menghadapi Industri 4.0 dan Society 5.0. In Journal of Law, Administration, and Social Science (Vol. 2, Issue 1).
Tandiono, R. (2023). The Impact of Artificial intelligence on Accounting Education: A Review of Literature. E3S Web of Conferences, 426. https://doi.org/10.1051/e3sconf/202342602016
Türegün, N. (2019). Impact of technology in financial reporting: The case of Amazon Go. Journal of Corporate Accounting , 90–95.
Yoga, I. K. A. D., Endiana, I. D. M., & Kumalasari, P. D. (2024). Pengaruh Integritas, Objektivitas, Kompetensi, Etika Profesi Dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)
Alshurafat, H. (2023). The usefulness and challenges of chatbots for accounting professionals: application on. https://ssrn.com/abstract=4345921
Barus, M. S. (2021). Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Persepsi Pemilihan Karier sebagai Akuntan Publik (Studi Kasus Mahasiswa Akuntansi Universitas HKBP Nommensen Medan)
Beryl, O., Simon, K., Prisca, U. U., Azeez, O. H., & Oluwatoyin, A. F. (2024). The impact of AI on accounting practices: A review: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting. World Journal of Advanced Research and Reviews, 21(1), 172–188. https://doi.org/10.30574/wjarr.2024.21.1.2721
Dwi Indriyana, N., & Gusliana Mais, R. (2024). Ethnomethodology Study on The Implementation of Social Responsibility Activities at PT Pertamina Lubricants. Devotion : Journal of Research and Community Service, 5(8), 976–995. https://doi.org/10.59188/devotion.v5i8.787
Efferin, S. (2023, November 23). Profesi Akuntan di Era Artificial intelligence : Transformasi dan Kesehatan Mental. Universitas Surabaya. https://akuntansiubaya.id/artikel/profesi-akuntan-di-era-artificial-intelligence-transformasi-dan-kesehatan-mental
Fadilah, F. F., Devita Maharani, A., Irlando, D., Putri, E. S., & Nur Aulia, F. (2022). Eksistensi Pancasila dalam kode etik akuntan.
Goel, M., Tomar, P. K., Vinjamuri, L. P., Swamy Reddy, G., Al-Taee, M., & Alazzam, M. B. (2023). Using AI for Predictive Analytics in Financial Management. 2023 3rd International Conference on Advance Computing and Innovative Technologies in Engineering, ICACITE 2023, 963–967. https://doi.org/10.1109/ICACITE57410.2023.10182711
Handayani, T. W. (2022). Kasus Dugaan Tindak Kekerasan Seorang Guru Kepada Peserta Didik Di MTs Nurul Ihsan-Merawang Dalam Pandangan UU No. 14 Tahun 2005. 2(2). http://studentjournal.iaincurup.ac.id/index.php/guau
Dwi Indriyana, N., & Gusliana Mais, R. (2024). Ethnomethodology Study on The Implementation of Social Responsibility Activities at PT Pertamina Lubricants. Devotion : Journal of Research and Community Service, 5(8), 976–995. https://doi.org/10.59188/devotion.v5i8.787
Houlton, S. (2018). How artificial intelligence is transforming healthcare. Prescriber, 29(10), 13–17. https://doi.org/10.1002/psb.1708
KOROL, S., & ROMASHKO, O. (2024). Artificial intelligence in accounting. Scientia Fructuosa, 154(2), 145–157. https://doi.org/10.31617/1.2024(154)08
Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Mais, R. G., & Hidayah, N. (2024). DISENGAGEMENT AKUNTAN DI. 14(03), 648–666. https://doi.org/10.22219/jrak.v14i3.33011
Mais, R. G., & Nuryati, T. (2023). Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God’s Locus of Control and Love of Money. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 435–456. https://doi.org/10.57178/atestasi.v6i1.792
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. International Journal of Economics and Business Administration, 8(3), 478–488. https://doi.org/10.35808/ijeba/538
Randy, M., Mais, R. G., Gie, K., Tinggi, S., Ekonomi, I., & Jakarta, I. (2024). Tantangan Akuntan Publik Dalam Menyongsong Kemajuan Teknologi Dalam Akuntansi. Jurnal Ilmiah Kajian Multidisipliner, 8(4), 2118–7302. https://sejurnal.com/1/index.php/jikm/article/view/1205%0Ahttps://sejurnal.com/1/index.php/jikm/article/download/1205/1405
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession, a literature’s assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
IAI. (2020). Tantangan Profesi dan Ekonomi Indonesia Pasca Covid-19. Pers.
IAI. (2022). Perbedaan Akuntansi Keuangan, Akuntansi Manajemen dan Akuntansi Biaya (Cost Accounting). https://www.iaijawatimur.or.id/course/interest/detail/63
Korol, S., & Romashko, O. (2024). Artificial intelligence in accounting. Scientia Fructuosa, 154(2), 145–157. https://doi.org/10.31617/1.2024(154)08
Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Lestari, F., Saerang, D., & Kalalo, M. (2023). Evaluation of the Presentation of Regional Financial Statements in Accordance with PSAP 71 of Government Accounting Standards at the Office of the Regional Revenue Agency of North Sulawesi Province. In 1211 Jurnal EMBA (Vol. 11, Issue 4).
Mais, R. G., & Hidayah, N. (2024). DISENGAGEMENT AKUNTAN DI. 14(03), 648–666. https://doi.org/10.22219/jrak.v14i3.33011
Mais, R. G., & Nuryati, T. (2023). Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God’s Locus of Control and Love of Money. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 435–456. https://doi.org/10.57178/atestasi.v6i1.792
Martaseli, E. (2023a). The Impact of Artificial intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. Journal of Accounting for Sustainable Society (JASS, 1–9. https://doi.org/10.35310/jass.v5i01.1053
Martaseli, E. (2023b). The Impact of Artificial intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. Journal of Accounting for Sustainable Society (JASS, 1–9. https://doi.org/10.35310/jass.v5i01.1053
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industry. International Journal of Economics and Business Administration, 8(3), 478–488. https://doi.org/10.35808/ijeba/538
Prakosa, D. K., & Firmansyah, A. (2022). Apakah Revolusi Industri 5.0 Dapat Menghilangkan Profesi Akuntan? (Vol. 2, Issue 3).
Putri, A. A., Ulfada, F., Nurcahyaningsih, R., & Manurung, H. (2021). Peran Akuntan Publik dalam Era Globalisasi dan Digitalisasi: Kontribusi Mendukung Pembangunan Berkelanjutan Era Digital. Jurnal Ekonomi Manajemen Dan Bisnis, 1.
Randy, M., Mais, R. G., Gie, K., Tinggi, S., Ekonomi, I., & Jakarta, I. (2024). Tantangan Akuntan Publik Dalam Menyongsong Kemajuan Teknologi Dalam Akuntansi. Jurnal Ilmiah Kajian Multidisipliner, 8(4), 2118–7302. https://sejurnal.com/1/index.php/jikm/article/view/1205%0Ahttps://sejurnal.com/1/index.php/jikm/article/download/1205/1405
Rizky, A. N., Rahman, A., Stia, P., & Bandung, L. (2023). Pengaruh Artificial intelligence (AI) pada Profesi Akuntan The effect of artificial intelligence (AI) on acoounting profession.
Sembiring, R. (2023). Penerapan Akuntansi Keuangan Daerah.
Setiajatnika, E. (2021). Akuntansi Adaptasi Kenormalan Baru: Peluang dan Tantangan Akuntan Pendidik. Prosiding Seminar Nasional.
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial intelligence on the accounting profession, a literature’s assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
Sugiyono. (2022). Metode Penelitian Kualitatif (Untuk penelitian bersifat: eksploratif, enterpretif, interaktif dan konstruktif). ALFABETA.
Sumadi, M. I. T. B. N., Putra, R., & Firmansyah, A. (2022). Peran Perkembangan Teknologi pada Profesi Akuntan dalam Menghadapi Industri 4.0 dan Society 5.0. In Journal of Law, Administration, and Social Science (Vol. 2, Issue 1).
Tandiono, R. (2023). The Impact of Artificial intelligence on Accounting Education: A Review of Literature. E3S Web of Conferences, 426. https://doi.org/10.1051/e3sconf/202342602016
Türegün, N. (2019). Impact of technology in financial reporting: The case of Amazon Go. Journal of Corporate Accounting , 90–95.
Yoga, I. K. A. D., Endiana, I. D. M., & Kumalasari, P. D. (2024). Pengaruh Integritas, Objektivitas, Kompetensi, Etika Profesi Dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)
Published
2025-03-16
How to Cite
Mais, R., Wulaningsih, R., Oktasari, E., Setiawan, D., & Wulandari, W. (2025). Artificial Intelligence (AI) dalam Akuntansi: Peluang dan Tantangan untuk Profesi Akuntan. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(1), 751-765. https://doi.org/https://doi.org/10.36778/jesya.v8i1.1976
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Articles
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