URGENSI ARTIFICIAL INTELLIGENCE DALAM TRANSFORMASI AKUNTAN(SI)

Irene Agnes Olivia Tempomona, Rolland M Yusuf, Selmita Paranoan

Abstract


Abstrak – Urgensi Artificial Intelligence dalam Transformasi Akuntan(si)

Tujuan Utama – Penelitian ini bertujuan untuk menggambarkan pentingnya kecerdasan buatan (AI) dalam profesi akuntan(si).

Metode - Penelitian ini menerapkan metode deskriptif kualitatif. Beberapa akuntan yang berpengalaman dalam bidang akuntansi menjadi informan dalam penelitian ini.

Temuan Utama – Penelitian menemukan bahwa AI dalam akuntan(si) adalah suatu instumen dengan keterbatasan dan peranan yang saling mendukung. Akuntan perlu mengasah kemampuannya dari segi intelektual, sosial, dan spiritual. Temuan penelitian digambarkan kedalam tiga model gambaran ilustrasi yang sederhana.

Implikasi Teori dan Kebijakan – Keberadaan AI memberikan ruang kepada profesi akuntan. Selain itu, teori adaptasi dan TAM relevan dalam mengaplikasikan teknologi AI di lingkup akuntansi.

Kebaruan Penelitian – Penelitian ini memberikan model baru gambaran AI yang membantu calon akuntan memperdalam dan memperluas kebidangannya.

 

Abstract - The Urgency of Artificial Intelligence in the Transformation of Account(ants)(ing)

Main Purpose - This research aims to illustrate the importance of artificial intelligence (AI) in the account(ants)(ing) profession.

Method - This research applies a qualitative descriptive method. Some experienced accountants in the accounting field became informants in this research.

Main Findings - The research found that AI in accountant(s) is an instrument with limitations and mutually supporting roles. Accountants need to hone their intellectual, social, and spiritual abilities. The research findings are depicted in three simple illustrative models.

Theory and Practical Implications - The existence of AI provides space for the accounting profession. In addition, adaptation and TAM theory are relevant in applying AI technology in accounting.

Novelty - This research provides a new model of AI illustration that helps prospective accountants deepen and broaden their field.


Keywords


akuntan; akuntansi; artificial intelligence; produktivitas

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.37

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