Pemanfaatan Kecerdasan Buatan Dalam Proses Akuntansi: Tinjauan Literatur Sistematis dengan PRISMA
(Utilization of Artificial Intelligence in Accounting Processes: A Systematic Literature Review with PRISMA)
Abstrak
Purpose: This research aims to systematically identify, analyze, and synthesize scientific literature on the use of artificial intelligence in accounting. The primary focus is on how AI is used in various accounting processes and the extent to which this technology contributes to the development of modern accounting practices.
Method: The method used was a Systematic Literature Review (SLR) following the PRISMA guidelines. The selection process was conducted on articles from various trusted scientific databases, resulting in ten articles meeting the inclusion criteria for further analysis.
Findings: The study results show that AI has been widely applied in accounting journal automation, fraud detection, AI-based audits, and automated financial reporting. AI implementation has been shown to improve the efficiency, accuracy, and speed of accounting processes. However, the study also uncovered significant challenges, such as human resource resistance, the need for adequate technological infrastructure, and data security and privacy issues.
Implication: These findings confirm that the use of AI has the potential to transform accounting practices by delivering substantial performance improvements. However, the success of AI implementation depends heavily on an organization's readiness to overcome barriers related to human resources, technology, and ethical data use.
Originality: The uniqueness of this research lies in its systematic synthesis of existing literature, providing a comprehensive overview of the opportunities and challenges of utilizing AI in accounting. Thus, this research not only enriches academic discourse but also opens the door to further, more in-depth research on the integration of AI into accounting practice.
ABSTRAK
Tujuan: Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis literatur ilmiah mengenai pemanfaatan kecerdasan buatan dalam akuntansi secara sistematis. Fokus utama diarahkan pada bagaimana AI digunakan dalam berbagai proses akuntansi dan sejauh mana teknologi ini memberikan kontribusi terhadap perkembangan praktik akuntansi modern.
Metode: Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengikuti panduan PRISMA. Proses seleksi dilakukan terhadap artikel dari berbagai basis data ilmiah terpercaya, dan diperoleh sepuluh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut.
Temuan: Hasil kajian menunjukkan bahwa AI telah diaplikasikan secara luas dalam otomasi jurnal akuntansi, deteksi kecurangan, audit berbasis AI, serta pelaporan keuangan otomatis. Implementasi AI terbukti meningkatkan efisiensi, akurasi, dan kecepatan proses akuntansi. Namun, penelitian juga mengungkap adanya tantangan yang signifikan, seperti resistensi sumber daya manusia, kebutuhan infrastruktur teknologi yang memadai, serta isu keamanan dan privasi data.
Implikasi: Temuan ini menegaskan bahwa pemanfaatan AI berpotensi mentransformasi praktik akuntansi dengan memberikan peningkatan kinerja yang substansial. Meski demikian, keberhasilan penerapan AI sangat bergantung pada kesiapan organisasi dalam mengatasi hambatan terkait sumber daya manusia, teknologi, dan etika penggunaan data.
Orisinalitas: Keaslian penelitian ini terletak pada penyajian sintesis sistematis atas literatur yang ada, sehingga memberikan gambaran komprehensif mengenai peluang dan tantangan pemanfaatan AI dalam akuntansi. Dengan demikian, penelitian ini tidak hanya memperkaya wacana akademik, tetapi juga membuka ruang bagi penelitian lanjutan yang lebih mendalam mengenai integrasi AI dalam praktik akuntansi.
Kata Kunci: kecerdasan buatan, akuntansi, PRISMA.
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