Penerapan Kecerdasan Buatan (AI) dalam Praktik Akuntansi di Indonesia

Authors

  • Jernih Universitas Sumatera Utara
  • Bagus Laksono Universitas Harapan Medan

DOI:

https://doi.org/10.35870/ib.v1i1.568

Keywords:

Artificial Intelligence, Accounting Practice, Automation, Industry 4.0

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.

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.

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Published

2027-06-30

Issue

Section

Articles

How to Cite

Penerapan Kecerdasan Buatan (AI) dalam Praktik Akuntansi di Indonesia. (2027). Indonesian Business: Jurnal Ekonomi, Bisnis, Dan Teknologi Digital, 1(1), 40-47. https://doi.org/10.35870/ib.v1i1.568