Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan

Authors

  • Resalia Resalia Universitas Pamulang
  • Heni Nurmayana Soleha Universitas Pamulang
  • Alya Bahira Universitas Pamulang
  • Rudi Sanjaya Universitas Pamulang

DOI:

https://doi.org/10.61132/rimba.v2i4.1330

Keywords:

Artificial Intelligence, Financial Reports, Accounting, Technology

Abstract

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.

Downloads

Download data is not yet available.

References

Ahmad Hania, A. (2017). Mengenal Artificial Intelligence, Machine Learning, & Deep Learning. Jurnal Teknologi Indonesia, 1(June), 1–6. https://amt-it.com/mengenal-perbedaan-artificial-inteligence-machine-learning-deep-learning/

Habsy, B. A. (2017). Seni Memehami Penelitian Kuliatatif Dalam Bimbingan Dan Konseling : Studi Literatur. JURKAM: Jurnal Konseling Andi Matappa, 1(2), 90. https://doi.org/10.31100/jurkam.v1i2.56

Helmi, H. (2019). Pentingnya Laporan Keuangan Untuk Menilai Kinerja Keuangan. Jurnal Akuntansi Unihaz - JAZ, 2(1), 1–10.

Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 312–318.

Laoli, V. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah. Jurnal Ilmiah Akuntansi Kesatuan, 9(2, 225–234.

Lusiana, P. A. (2024). Transformasi Akuntansi di Era 5.0 : Analisis Pengaruh Teknologi, Keterlibatan Artificial Intelligent, dan Digitalisasi Terhadap Laporan Keuangan. Jurnal Ekonomi Manajemen Dan Akuntansi, 2(2), 9–18. https://jsr.lib.ums.ac.id/index.php/determinasi

Noersanti, L., Juniarti, Akhmadi, A., Almurni, S., & Bramanta, G. S. (2022). Pendampingan Pembuatan Laporan Keuangan Berbasis Aplikasi Di Era Digital. Progress Conference, 5(2), 134–141.

Nugrahanti, T. P., Puspitasari, N., & Andaningsih, I. R. (2023). Transformasi Praktik Akuntansi Melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi. Jurnal Akuntansi Dan Keuangan West Science, 2(03), 213–221. https://doi.org/10.58812/jakws.v2i03.644

Nurul Fauziyyah. (2022). Efek Digitalisasi Terhadap Akuntansi Manajemen. Jurnal Akuntansi Keuangan Dan Bisnis, 15(1), 381–390. https://doi.org/10.35143/jakb.v15i1.5276

Pangkey, F. M., Furkan, L. M., & Mulyono, L. E. H. (2019). Pengaruh Artificial Intelligence dan Digital Marketing terhadap Minat Beli Konsumen. Jmm Unram - Master of Management Journal, 8(3), 258–269. https://doi.org/10.29303/jmm.v8i3.448

Rachmadana, S. L., Alkusuma Putra, S. A., & Difinubun, Y. (2022). Dampak Artificial Intelligence Terhadap Perekonomian. Financial and Accounting Indonesian Research, 2(2), 71–82. https://doi.org/10.36232/jurnalfairakuntansiunimuda.v2i2.3837

Rahmayuni, S. (2017). Peranan Laporan Keuangan dalam Menunjang Peningkatan Pendapatan Pada UKM. JSHP ( Jurnal Sosial Humaniora Dan Pendidikan), 1(1), 93. https://doi.org/10.32487/jshp.v1i1.239

Rizka Khoirotun Nisaa, Salsabila Maulidya Supriadi Bahrim, & Irda Agustin Kustiwi. (2024). Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur. Jurnal Mutiara Ilmu Akuntansi, 2(2), 263–277. https://doi.org/10.55606/jumia.v2i2.2596

Rosadi, D., & Lousiani, U. (2012). Aplikasi Pembuatan Laporan Keuangan Berbasis Web. Jurnal Computech & Bisnis, 6(2), 96–100. http://jurnal.stmik-mi.ac.id/index.php/jcb/article/view/91

Siti Masrichah. (2023). Ancaman Dan Peluang Artificial Intelligence (AI). Khatulistiwa: Jurnal Pendidikan Dan Sosial Humaniora, 3(3), 83–101. https://doi.org/10.55606/khatulistiwa.v3i3.1860

Titiek, A. (2016). Peran Artificial Intelligence (AI) Dan Internet of things (IoT) Di Usaha Kecil Menengah (UKM). 1–23.

Downloads

Published

2024-10-28

How to Cite

Resalia Resalia, Heni Nurmayana Soleha, Alya Bahira, & Rudi Sanjaya. (2024). Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan. Jurnal Rimba : Riset Ilmu Manajemen Bisnis dan Akuntansi, 2(4), 75–81. https://doi.org/10.61132/rimba.v2i4.1330

Similar Articles

1 2 3 4 5 6 7 8 > >> 

You may also start an advanced similarity search for this article.