The Impact of Artificial Intelligence on Accounting Profession in Indonesia (Literature Study)

Elizar Sinambela; Andri Soemitra

The Impact of Artificial Intelligence on Accounting Profession in Indonesia (Literature Study)

Elizar Sinambela, Andri Soemitra

Abstract

Artificial Intelligence (AI) is a form of technological exploitation used when dealing with digital developments. Currently Artificial Intelligence (AI) has entered the accounting industry that must be faced by accountants. This study aims to analyze the Impact of Artificial Intelligence on the Several research results have not shown consistent results regarding the Impact of Artificial Intelligence on the Accountant Profession in Indonesia. The research method used is qualitative, namely content analysis paper from the Google Scholar database and interviews using the Focus Group Discussion technique. The results of this study indicate that Artificial Intelligence has a positive impact on the accounting profession in Indonesia where from the 20 selected articles there are 5 research themes on the impact of Artificial Intelligence on the accounting profession, namely Artificial Intelligence on the Public Accountant Profession, Artificial Intelligence on the Management Accountant Profession, Artificial Intelligence on Sharia Accounting , Artificial Intelligence on Accounting Education and Artificial Intelligence on Accounting Information Systems. From the results of this study, there are 2 research themes that need to be examined further, namely Artificial Intelligence related to Islamic accounting and Artificial Intelligence related to accounting information systems

Keywords

Artificial Intelligence, Accountant Profession

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