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The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study Khairul Saleh L. Tobing; Muhammad Nur; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Shayuti Mohd Adnan
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.254

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices