From Ledger to Artificial Intelligence: Tracing the Evolution of Accounting in the Age of Technology
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Metode akuntansi tradisional, seperti buku besar manual, mulai ditinggalkan di era teknologi. Studi ini mencoba menggali lebih dalam perbaikan ini dan menjelaskan bagaimana teknologi telah meningkatkan pengambilan keputusan dalam akuntansi. Studi ini menggunakan metodologi PRISMA 2020, menganalisis 235 artikel dari Scopus dan Google Scholar yang diterbitkan antara tahun 2020 dan 2024, untuk menyelidiki dampak transformatif teknologi terhadap pengambilan keputusan akuntansi. Pemeriksaan mendetail terhadap 64 artikel mengungkapkan adanya pergeseran besar menuju digitalisasi, teknologi otomasi, kecerdasan buatan (AI), dan blockchain dalam sektor akuntansi. Kemajuan teknologi pemrosesan informasi mendorong digitalisasi, mengubah akuntansi keuangan menjadi sistem yang terhubung dan digital. Otomatisasi Proses Robot (RPA) dan otomatisasi yang didukung AI merupakan komponen penting yang mengoptimalkan operasi dengan meminimalkan pekerjaan manusia dan meningkatkan efektivitas organisasi. Strategi yang jelas sangat penting untuk mengoptimalkan adopsi teknologi karena hubungan simbiosis antara otomatisasi akuntansi dan AI. Mengotomatiskan penagihan dan entri jurnal secara real-time mengurangi beban kerja, mendorong perluasan organisasi. Menggabungkan teknologi blockchain dengan kecerdasan buatan menjamin transparansi dan keamanan dengan memanfaatkan catatan yang tidak dapat diubah, mengotomatisasi operasi, dan meningkatkan efisiensi transaksi keuangan. Kualitas audit berbasis AI meningkatkan akurasi dengan meminimalkan kesalahan. Konvergensi teknologi ini menunjukkan perubahan signifikan dalam industri akuntansi, meningkatkan efisiensi, meminimalkan tenaga kerja manual, dan mendorong kesuksesan perusahaan. Profesional akuntansi harus beradaptasi dan menegosiasikan perubahan ini untuk memastikan relevansi dan kekuatan sektor ini.
Kata Kunci: Digitalisasi Akuntansi, Akuntansi Modern, Automasi Akuntansi
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DOI: https://doi.org/10.37531/yum.v7i1.6389
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