IMPLEMENTASI ARTIFICIAL INTELLIGENCE PADA TUGAS RUTIN AKUNTANSI DAN TRANSFORMASI PERAN AKUNTAN: A SYSTEMATIC LITERATURE REVIEW

Abstract

The rapid development of Artificial Intelligence (AI) has transformed accounting  practices by automating routine tasks and improving the efficiency of business processes. This study aims to analyze the implementation of AI in routine  accounting activities and its implications for the evolving role of accountants in the digital era. This research employed a Systematic Literature Review (SLR) by  analyzing national and international journal articles published during the 2015–2025 period. The findings indicate that AI has been widely implemented in bookkeeping, transaction recording, financial reporting, and data analysis,  resulting in improved accuracy, efficiency, processing speed, and decision-making quality while reducing the risk of human error. However, the implementation of AI  also presents challenges related to technological adaptation, digital competencies,  ethics, and data security. Overall, AI does not replace accountants but enables them to shift their focus from repetitive administrative tasks to more strategic, analytical,  and advisory roles. Therefore, continuous competency development and effective collaboration between accountants and AI technologies are essential to maximize the benefits of digital transformation in accounting