Analisis Penerapan Artificial Intelligence Dalam Proses Akuntansi Dan Pelaporan Keuangan Pada Era Transformasi Digital
DOI:
https://doi.org/10.64465/jeeb.v2i2.136Keywords:
Akuntansi, Artificial intelligence, Kualitas informasi, Pelaporan keuangan, Transformasi digitalAbstract
Transformasi digital mendorong pemanfaatan artificial intelligence (AI) dalam proses akuntansi dan pelaporan keuangan. Penelitian ini bertujuan menganalisis penerapan AI dalam proses akuntansi dan pelaporan keuangan, manfaat yang diperoleh, kendala dan risiko penerapan, serta perubahan peran akuntan pada era transformasi digital. Penelitian menggunakan pendekatan kualitatif deskriptif dengan penelitian lapangan pada Perusahaan X. Data diperoleh melalui wawancara semi-terstruktur, observasi, dan dokumentasi dengan informan yang dipilih secara purposive sampling. Data dianalisis melalui kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa AI digunakan untuk membantu pengelompokan dan pencocokan transaksi, pemeriksaan dokumen, identifikasi ketidaksesuaian data, serta mendukung proses penyusunan laporan keuangan. Penerapan AI membantu mempercepat pengolahan data, mengurangi pekerjaan berulang, meningkatkan konsistensi informasi, dan memudahkan identifikasi transaksi yang memerlukan pemeriksaan lebih lanjut. Penerapannya masih menghadapi kendala berupa konsistensi data, integrasi sistem, keamanan informasi, kemampuan pengguna, dan kebutuhan validasi terhadap keluaran sistem. Penggunaan AI juga menggeser pekerjaan akuntan dari aktivitas administratif menuju validasi, analisis, pengawasan, dan interpretasi informasi. Penelitian menyimpulkan bahwa AI mampu mendukung efektivitas proses akuntansi dan pelaporan keuangan, tetapi penerapannya tetap membutuhkan pengendalian, kualitas data, kompetensi digital, dan pertimbangan profesional akuntan.
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