Penerapan Kecerdasan Buatan (AI) dalam Praktik Akuntansi di Indonesia
Affiliation Details
- Jernih: Universitas Sumatera Utara
- Bagus Laksono: Universitas Harapan Medan
Abstract
This study investigates the use of artificial intelligence (AI) in Indonesian accounting processes, offering a thorough grasp of the implications and difficulties that accounting professionals must overcome. Based on its findings, the study comes to a number of important conclusions. First off, the application of AI in Indonesia has improved the accuracy and efficiency of financial data processing and analysis. As a result of the integration of AI, financial information is now much more accurate, offering a more relevant and dependable foundation for decision-making. This is in line with global trends that highlight the importance of technology in improving accounting performance. Second, the study shows that AI is driving a change in audit procedures. The technology represents a paradigm shift in auditing since it helps auditors spot patterns of abnormalities and potential hazards more effectively.
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Author Biographies
Jernih
Universitas Sumatera Utara
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia.
Bagus Laksono
Universitas Harapan Medan
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Harapan Medan, Medan, Indonesia.
Article Identifiers
- Article Title: Penerapan Kecerdasan Buatan (AI) dalam Praktik Akuntansi di Indonesia
- DOI: 10.35870/ib.v1i1.568
- Publication Date: 2025-06-30
- Journal: Indonesian Business: Jurnal Ekonomi, Bisnis, dan Teknologi Digital
- Volume: 1
- Issue: 1
- Pages: 40-47
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