Penerapan Teknologi Kecerdasan Buatan dalam Akuntansi Tinjauan Sistematik atas Literatur Empiris dan Tantangan Implementasi di Era Digital
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Penelitian ini telah melakukan tinjauan sistematis yang komprehensif terhadap 42 artikel ilmiah bereputasi mengenai penerapan AI dalam akuntansi yang diterbitkan antara 2018 dan 2024. Melalui protokol SLR-PRISMA yang ketat, penelitian ini berhasil memetakan lanskap penelitian secara menyeluruh dan mengidentifikasi pola-pola yang signifikan dalam literatur global.
Temuan utama memperlihatkan tren pertumbuhan eksponensial penelitian di bidang ini volume publikasi meningkat lebih dari 160% dari periode 2018-2019 ke 2022-2023 mencerminkan urgensi akademis dan praktis yang dirasakan oleh komunitas ilmiah global. Machine learning tetap menjadi teknologi yang paling banyak dikaji (47,6% artikel), namun kecenderungan yang meningkat terlihat pada penelitian tentang NLP dan AI generatif, terutama sejak 2022.
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DOI: https://doi.org/10.37531/bijac.v7i1.12052
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