Hermina Purbasari

Dampak Artificial Intelligence pada Profesi Akuntansi

Introduction

Dampak artificial intelligence pada profesi akuntansi. Temukan bagaimana Artificial Intelligence mengubah profesi akuntansi, mengurangi kesalahan & pekerjaan berulang. Pelajari tantangan, strategi adaptasi akuntan, dan kebutuhan regulasi etika.

Abstract

Artificial Intelligence (AI) atau kecerdasan buatan mengubah realitas bidang akuntansi dengan cara yang cepat dan memberikan manfaat diantaranya bisa mengurangi waktu yang biasanya dihabiskan untuk pekerjaan berulang sekaligus mengurangi jumlah kesalahan. Metode   penulisan dalam artikel ini adalah    studi  kepustakaan,  yakni   mencari  sumber literatur   dengan melihat  hasil  temuan  dalam artikel yang sudah dipublikasikan pada jurnal ilmiah maupun buku. Berdasarkan analisis dari studi pustaka, ada beberapa hal yang penting mengenai masa depan profesi akuntansi. Hal ini karena peran AI telah mengambil peran besar dalam aktivitas akuntansi. Namun disisi lain ada kemungkinan hadirnya AI akan membantu profesi akuntan serta mengubah fungsi akuntan menjadi profesi menjadi lebih profesional. Sehingga diperlukan strategi karena kehadiran AI merupakan tantangan besar untuk akuntan. Akuntan harus beradaptasi terhadap perubahan teknologi dan memiliki keahlian khusus. Selain itu diperlukan regulasi mengenai etika penggunaan sehingga dapat mendukung berkembangnya profesi akuntansi.

Review

The article, "Dampak Artificial Intelligence pada Profesi Akuntansi," addresses a highly relevant and timely topic concerning the transformative influence of Artificial Intelligence (AI) on the accounting profession. The abstract effectively highlights AI's dual impact: its capacity to significantly enhance efficiency by reducing repetitive tasks and errors, while simultaneously necessitating a paradigm shift in the role of accountants. The core finding suggests that while AI assumes more routine functions, it also presents an opportunity for the accounting profession to evolve, becoming more strategic and professional, contingent upon proactive adaptation and skill development. The methodology employed, a literature review ("studi kepustakaan"), is appropriate for a conceptual article aiming to synthesize existing knowledge on AI's impact. By drawing from published scientific journals and books, the study aims to provide a comprehensive overview of current findings and perspectives. While this approach is valuable for establishing a theoretical foundation and identifying key themes, it inherently relies on secondary data. Therefore, the analysis presented reflects an interpretation and synthesis of existing discourse rather than introducing new empirical observations or data, which is an expected characteristic of this type of research design. The abstract effectively outlines crucial implications for the future of the accounting profession, emphasizing the urgent need for accountants to adapt to technological changes and acquire specialized skills. It also critically points out the necessity for ethical regulations to support the profession's development alongside AI integration. This article serves as a valuable conceptual contribution, prompting reflection on strategic responses and policy development within the accounting sector. Overall, the abstract suggests a thought-provoking analysis on a critical subject, laying a groundwork for further discussion on how the accounting profession can strategically navigate the challenges and leverage the opportunities presented by AI.

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