Tren Dan Dinamika Pengembangan Akuntansi Berbasis Kecerdasan Buatan: Kajian Sistematis Literatur Terhadap Penerapan, Tantangan, Dan Peluang Transformasi Digital

Hariyani Hariyani; Amir Indrabudiman

doi:10.31004/innovative.v5i4.20076

Authors

Hariyani Hariyani Universitas Budi Luhur
Amir Indrabudiman Universitas Budi Luhur

DOI:

https://doi.org/10.31004/innovative.v5i4.20076

Keywords:

Akuntansi digital, transformasi teknologi, sistem ERP, kompetensi akuntan, literatur sistematis

Abstract

Transformasi digital telah mendorong perubahan signifikan dalam bidang akuntansi, ditandai dengan adopsi teknologi seperti cloud accounting, ERP, dan artificial intelligence. Perubahan ini tidak hanya memengaruhi proses pencatatan dan pelaporan keuangan, tetapi juga menuntut perubahan kompetensi profesi akuntan. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren, tantangan, serta arah pengembangan akuntansi berbasis teknologi digital melalui pendekatan Systematic Literature Review (SLR). Artikel-artikel yang dikaji diperoleh dari database bereputasi dalam rentang 2021–2025, menggunakan kata kunci terkait digitalisasi akuntansi. Hasil penelitian menunjukkan bahwa digitalisasi memberikan dampak positif terhadap efisiensi dan akurasi sistem akuntansi, namun implementasinya masih menghadapi tantangan seperti keterbatasan SDM, resistensi organisasi, serta belum optimalnya regulasi yang mendukung. Pembahasan menggarisbawahi pentingnya peningkatan literasi digital, reformasi kebijakan internal, kemitraan teknologi, serta penguatan tata kelola keamanan data. Kajian ini menyimpulkan bahwa digitalisasi akuntansi merupakan proses yang kompleks dan multidimensi, sehingga membutuhkan pendekatan strategis yang terintegrasi antara teknologi, manusia, dan kebijakan. Penelitian ini diharapkan dapat menjadi dasar bagi pengembangan sistem akuntansi yang lebih adaptif, transparan, dan berkelanjutan di era digital.

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