Peran Kecerdasan Buatan (Artificial Intelligence) dalam Transformasi Praktik Akuntansi dan Pengambilan Keputusan Keuangan: a Systematic Literature Review
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Abstract
Perkembangan pesat kecerdasan buatan (Artificial Intelligence atau AI) telah mendorong transformasi signifikan dalam profesi akuntansi, mulai dari otomatisasi proses hingga peningkatan kualitas pengambilan keputusan keuangan. Perubahan ini menuntut pemahaman yang komprehensif mengenai arah perkembangan, peluang, dan tantangan penerapan AI dalam bidang akuntansi. Penelitian ini bertujuan untuk mensintesis literatur internasional terkait peran AI dalam transformasi praktik akuntansi dan pengambilan keputusan keuangan selama periode 2021–2025. Penelitian menggunakan pendekatan kualitatif dengan desain Systematic Literature Review (SLR) berdasarkan protokol PRISMA 2020. Sumber data berasal dari artikel ilmiah yang terindeks pada Google Scholar, Scopus, ScienceDirect, dan Semantic Scholar, dengan tiga puluh lima artikel terpilih yang dianalisis menggunakan thematic content analysis dan perangkat bibliometrik VOSviewer. Hasil penelitian mengidentifikasi enam tema utama, yaitu otomatisasi akuntansi berbasis Robotic Process Automation (RPA), peningkatan kualitas audit melalui machine learning, transformasi pengambilan keputusan keuangan melalui analitik prediktif, pergeseran peran akuntan menuju fungsi yang lebih strategis, tantangan implementasi AI, serta isu etika dan tata kelola AI. Penelitian ini menyimpulkan bahwa AI telah menjadi katalis transformasi paradigmatik dalam ekosistem akuntansi yang tidak hanya meningkatkan efisiensi dan kualitas informasi, tetapi juga menuntut pengembangan kompetensi digital, kerangka regulasi yang adaptif, serta tata kelola teknologi yang bertanggung jawab.
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