PENGARUH ADOPSI ARTIFICIAL INTELLIGENCE (AI) DALAM DUNIA AKUNTANSI PADA BISNIS DAN PENDIDIKAN: A BIBLIOMETRICS AND LITERATURE REVIEW
Kata Kunci:
Artificial Intelligence (AI), Accounting , Bibliometrik, VosviewerAbstrak
Tujuan dari penelitian ini yaitu guna menyelidiki peran atau pengaruh adopsi artificial intelligence (AI) pada dunia akuntansi selama lima tahun terakhir (2020-2025). Studi ini menggunakan basis data Scopus untuk memilih artikel berdasarkan kriteria yang telah ditentukan sehingga diperoleh 25 artikel terkait adopsi artificial intelligence (AI) terhadap akuntansi. Studi ini juga menggunakan bantuan perangkat lunak Vosviewer untuk analisis kata kunci dan jaringan kolaborasi penulis. Hasil menunjukkan peran adopsi AI dalam akuntansi sangatlah berpengaruh positif jika diimbangi dengan peran akuntan, akademisi akuntansi dan karyawan. Kelebihan penggunaan AI dalam dunia akuntansi, seperti efisiensi dan akurasi, analisis data yang mendalam, deteksi penipuan yang lebih baik, serta pengambilan keputusan yang lebih cepat. Namun, hal ini juga menimbulkan tantangan seperti manajemen perubahan, dan kebutuhan investasi besar untuk pelatihan. Sedangkan dalam dunia Pendidikan, adopsi AI dapat membuat kurikulum lebih relevan, pembelajaran yang interaktif, peningkatan efisiensi pengajaran. Sehingga para akademisi akuntansi harus lebih familiar dengan AI, agar penggunaannya dalam riset serta pengajaran lebih efektif. Penelitian ini terbatas pada beberapa variable saja. Untuk peneliti selanjutnya bisa menambah varian variable yang berhubungan dengan AI atau akuntansi.
Referensi
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