DAMPAK TEKNOLOGI ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTANSI

Main Article Content

Burhanuddin Alghafiqi

Abstract

The development of Artificial Intelligence technology has changed the accounting profession. This paper provides a comprehensive overview of the latest developments in Artificial Intelligence, Big Data, Machine Learning used in business practices in the accounting profession worldwide. This paper explores the evolution of the accounting profession following the latest technological developments and assesses the impact of its development in the future. Challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This study uses a normative juridical approach with library studies with secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting professions, institutions and graduates should do to face the challenges of change caused by technological developments.

Article Details

How to Cite
Alghafiqi, B. (2022). DAMPAK TEKNOLOGI ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTANSI. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6), 2158–2174. https://doi.org/10.32670/fairvalue.v5i01.865
Section
Articles

References

Al-Dmour, A. H., & Al-Dmour, R. H. (2018). Applying Multiple Linear Regression and

Neural Network to Predict Business Performance Using the Reliability of

Accounting Information System. International Journal of Corporate Finance and

Accounting, 5(2), 12–26. https://doi.org/10.4018/ijcfa.2018070102

Alamer, A., Soh, B. E. N., Member, S., Alahmadi, A. H., & Brumbaugh, D. E. (2019).

Prototype Device With Lightweight Protocol for Secure RFID Communication

Without Reliable Connectivity. IEEE Access, 7, 168337–168356.

https://doi.org/10.1109/ACCESS.2019.2954413

Alexander, L., Das, S. R., Ives, Z., & Al, A. E. T. (2017). Research Challenges in

Financial Data Modeling and Analysis. 5(3), 177–188.

https://doi.org/10.1089/big.2016.0074

Ali, O., & Hingst, R. (2018). Improving the Retailer Industry Performance Through RFID

Technology. 196–220. https://doi.org/10.4018/978-1-5225-5288-8.ch008

Andiola, L. M., Masters, E., & Norman, C. (2020). Integrating technology and data

analytic skills into the accounting curriculum : Accounting department leaders ’

experiences and insights. Journal of Accounting Education, xxxx, 100655.

https://doi.org/10.1016/j.jaccedu.2020.100655

Assarasee, P., Krathu, W., Triyason, T., Vanijja, V., & Arpnikanondt, C. (2017). Meerkat:

A framework for developing presence monitoring software based on face

recognition. Ubi-Media 2017 - Proceedings of the 10th International Conference on

Ubi-Media Computing and Workshops with the 4th International Workshop on

Advanced E-Learning and the 1st International Workshop on Multimedia and IoT:

Networks, Systems and Applications, i.

https://doi.org/10.1109/UMEDIA.2017.8074096

Bazley, F. A., Member, S., Maybhate, A., Tan, C. S., Thakor, N. V, Kerr, C., & All, A.

H. (2014). Enhancement of Bilateral Cortical Somatosensory Evoked Potentials to

Intact Forelimb Stimulation Following Thoracic Contusion Spinal Cord Injury in

Rats. IEEE Transactions on Neural Systems and Rehabilitation Engineering, 22(5),

–964. https://doi.org/10.1109/TNSRE.2014.2319313

Brownlee, M. (2018). Big 4 Firm Unveils New FBT, Payroll Tax Tools. [Online].

available: https://www.accountantsdaily. com.au/technology/11688-big-four-firmunveils-new-fbt-payroll-tax-tools

Bullock, L. (2017). Big 4 Firm UPS Use of ‘Robots’ in Audit Division. [Online]. available:

https://www.accountantsdaily.com. au/technology/10542-big-4-firm-utilisingrobots-in-audit-division

Candela, M. (2018). Strategic Audit of the Public Accounting Indus- try With a Focus on

EY. [Online]. available: https://digitalcommons.

unl.edu/cgi/viewcontent.cgi?article=1056&context=honorstheses

Çetin Gerger, G. (2019). Tax Services and Tax Service Providers’ Changing Role in the

IoT and AmI Environment. 203–216. https://doi.org/10.1007/978-3-030-04173-1_9

Chou Jue Sam, Y. C. (2014). ECC-based untraceable authentication for large-scale

active-tag RFID systems. https://doi.org/10.1007/s10660-014-9165-0

Coate, C. J., & Mitschow, M. C. (2018). Luca Pacioli and the Role of Accounting and

Business : Early Lessons in Social Responsibility. https://doi.org/10.1108/S1574-

Cockcroft, S. (2017). Big Data Opportunities for Accounting and Finance Practice and

Research. October, 1–11. https://doi.org/10.1111/auar.12218

Cruz, E., Orts, S., Francisco, E., Donoso, G., Rizo, C., Carlos, J., Mora, H., & Cazorla,

M. (2018). An augmented reality application for improving shopping experience in

large retail stores. Virtual Reality, 0123456789. https://doi.org/10.1007/s10055-018-

-3

Deloitte. (2018a). Innovating with confidence Contents. Deloitte Center for Regulatory

Strategy, 32.

https://www2.deloitte.com/content/dam/Deloitte/uk/Documents/financialservices/deloitte-uk-ai-and-risk-management.pdf

Deloitte. (2018b). Insight-Driven Organization. [Online]. available:

https://www.deloitte.com/us/en/pages/deloitte-analytics/solutions/insight-drivenorganization.html

Deloitte. (2018c). RPA for Tax: Confidence to Automate. [Online]. available:

https://www.deloitte.com/global/en/pages/tax/solutions/rpa- for-tax.html

Deloitte. (2019). Financial Advisory Analytics Making Deals Successful: The Impact of

Analytics in M&A and Value Creation. [Online]. available:

https://www.deloitte.com/content/dam/Deloitte/de/Documents/finance/ Summary

Making Deals Successful.pdf

Eka Putra, N. (2019). Peran IAI terhadap Akuntan Profesional. [Online].

https://www.feb.ui.ac.id/blog/2019/06/19/rosita-uli-sinaga-paparkan-peran-iaiterhadap-akuntan-profesional/

EY. (2017a). EY Scaling the Use of Drones in the Audit Process. [Online]. available:

https://www.ey.com/gl/en/newsroom/news-releases/news-ey- scaling-the-use-ofdrones-in-the-audit-process

EY. (2017b). Putting Artificial Intelligence (AI) to Work. [Online].

EY. (2018a). EY Tax Technology Transformation. [Online]. available:

https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/digital/ ey-taxtechnology-transformation.pdf

EY. (2018b). Intelligent Automation: Reshaping the Future of Work With Robots.

[Online]. available: https://www.ey.com/ in/en/services/advisory/ey-reshaping-thefuture-of-work-with-robots

Faggella, D. (2018). AI in the Accounting Big Four-Comparing Deloitte, PwC, KPMG,

and EY. [Online]. available: https://www. techemergence.com/ai-big-fourcomparing-deloitte-pwc-kpmg-ey/

Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques

in auditing research and practice: Current trends and future opportunities. Journal of

Accounting Literature, 40(May 2017), 102–115.

https://doi.org/10.1016/j.acclit.2017.05.003

Grietzer, P., & Researcher, L. (n.d.). The Future of NLP.

Hamilton, E. L., & Hirsch, R. (2018). The Ethicality of Earnings Management. February

Hoelscher, J., Mortimer, A., & Bar, I. C. (2018). Using Tableau to visualize data and drive

decision-making ☆. Journal of Accounting Education, October 2017, 1–11.

https://doi.org/10.1016/j.jaccedu.2018.05.002

Kahan, D., Oltmanns, A., Kaczmarskyj, G., Lamberton, C., & Gillard, A. (2018). Risk

and control considerations within robotic process automation implementations

Balancing transformation with risk Addressing history before it repeats itself. 12.

Kanter, J. M., Schreck, B., & Veeramachaneni, K. (2018). Machine learning 2.0 :

Engineering Data Driven AI Products. 1–22. http://arxiv.org/abs/1807.00401

Keeney, C. (2018). How Natural Language Generation Drives Business Outcomes.

[Online]. available: https://narrativescience. com/Resources/ResourceLibrary/Article-Detail-Page/how-natural- language-generation-drives-businessoutcomes

KPMG. (2017a). Articifial Intelligence With KPMG Ignite. [Online]. available:

https://info.kpmg.us/artificial-intelligence.html

KPMG. (2017b). Our New Automatic Exchange of Information (AEOI) Reporting Tool.

[Online]. available: https://home.kpmg

KPMG. (2018a). Dynamic Risk Assessment. [Online]. available:

https://home.kpmg.com/xx/en/home/services/audit/dynamic-risk- assessment.html

KPMG. (2018b). Trust in Artificial Intelligence. [Online].

https://home.kpmg.com/uk/en/home/insights/2018/06/trust-in-artificialintelligence.html

KPMG. (2021). Frequently asked questions. January.

Kumar, J., & Raymond, R. K. (2017). A model for sentiment and emotion analysis of

unstructured social media text. Electronic Commerce Research.

https://doi.org/10.1007/s10660-017-9257-8

Laney, D. (2001). 3D Data Management: Controlling Data Volume, Velocity, and

Variety. Application Delivery Strategies, 949(February 2001), 4.

Lecun, Y., Bengio, Y., & Hinton, G. (2015). Deep learning. Nature, 521(7553), 436–444.

https://doi.org/10.1038/nature14539

Li, L. (2018). Sentiment-enhanced learning model for online language learning system.

Electronic Commerce Research, 18(1), 23–64. https://doi.org/10.1007/s10660-017-

-5

Meltzner, G. S., Heaton, J. T., Deng, Y., Luca, G. De, Roy, S. H., & Kline, J. C. (2017).

Silent Speech Recognition as an Alternative Communication Device for Persons

With Laryngectomy. 25(12), 2386–2398.

MHI. (2018). Automatic Identification and Data Collection. [Online]. available:

http://www.mhi.org/fundamentals/automatic-identification

Mubako, G. (2019). Internal Audit Outsourcing: A Literature Synthesis and Future

Directions. Australian Accounting Review, 29(3), 532–545.

https://doi.org/10.1111/auar.12272

Mycur.com. (2019). The Application of Artificial Intelligence in the Field of Finance.

[Online]. available: https://www.maycur.com/news/114

NIPS. (2017). NIPS 2017 Sponsors. [Online]. available: https://nips.

cc/Conferences/2017/Sponsors

Niu, W., & Wu, L. (2019). Sentiment Analysis and Contrastive Experiments of Long

News Texts. Proceedings of 2019 IEEE 4th Advanced Information Technology,

Electronic and Automation Control Conference, IAEAC 2019, Iaeac, 1331–1335.

https://doi.org/10.1109/IAEAC47372.2019.8997550

O’Leary, D. E. (2009). Downloads and citations in Intelligent Systems in Accounting,

Finance and Management . Intelligent Systems in Accounting, Finance &

Management, 16(1–2), 21–31. https://doi.org/10.1002/isaf.291

Petrovic, V. M. (2018). Artificial Intelligence and Virtual Worlds-Toward Human-Level

AI Agents. IEEE Access, 6(c), 39976–39988.

https://doi.org/10.1109/ACCESS.2018.2855970

PWC. (2017). Spotlight-Robotic Process Automation (RPA) What Tax Needs to Know

Now. [Online]. available: https://www.pwc. com/us/en/services/tax/tax-functionfuture/robotics-process- automation.html

PWC. (2018a). Harnessing the Power of AI to Transform the Detection of Fraud and

Error. [Online].

PWC. (2018b). Top Financial Services Issues of 2018. [Online]. available:

https://www.pwc.com/us/en/industries/financial-services/research-institute/topissues.html

Ramalingam, H., & Venkatesan, V. P. (2019). Conceptual analysis of Internet of Things

use cases in Banking domain. IEEE Region 10 Annual International Conference,

Proceedings/TENCON, 2019-Octob, 2034–2039.

https://doi.org/10.1109/TENCON.2019.8929473

Rashid, N. A., Abdul Aziz, I., & Hasan, M. H. B. (2019). Machine failure prediction

technique using recurrent neural network long short-term memory-particle swarm

optimization algorithm. In Advances in Intelligent Systems and Computing (Vol.

. Springer International Publishing. https://doi.org/10.1007/978-3-030-19810-

_24

Sacco, A., & Giovanni, P. De. (2019). Channel coordination with a manufacturer

controlling the price and the effect of competition. Journal of Business Research,

(July 2017), 97–114. https://doi.org/10.1016/j.jbusres.2018.09.001

Sheng, H., Fan, X., Hu, W., Liu, X., & Zhang, K. (2018). Economic Incentive Structure

for Blockchain Network (Vol. 2, Issue 162300410198). Springer International

Publishing. https://doi.org/10.1007/978-3-030-05764-0

Sigma, T. (2018). Approach. [Online]. available: http://www.

twosigma.com/about/approach/

SMACC. (2018). Financial Document Understanding With Neural Networks. [Online].

available: https://www.smacc.io/en/products/ai- extractor/

SMACC. (2019). Ai-Enabled Accounts Payable Automation and Work- flow Solution

Transforms the Finance Process. [Online]. available: https://www.smacc.io/en/

Smidt, L., Ahmi, A., Steenkamp, L., van der Nest, D. P., & Lubbe, D. (2019). A Maturitylevel Assessment of Generalised Audit Software: Internal Audit Functions in

Australia. Australian Accounting Review, 29(3), 516–531.

https://doi.org/10.1111/auar.12252

Stancheva, E. (2019). HOW ARTIFICIAL INTELLIGENCE IS CHALLENGING

ACCOUNTING. June.

Tian, X., & Liu, L. (2016). Does big data mean big knowledge ? Integration of big.

Electronic Commerce Research. https://doi.org/10.1007/s10660-016-9242-7

Tsai, Y., & Zhao, Q. (2019). An Experimental Study On The Effectiveness of Artificial

Neural Network-Based Stock Index Prediction. IEEE Access.

Westland, J. C. (2018). Introduction to the special issue on Big Data in fnance and

business. Electronic Commerce Research, 10660. https://doi.org/10.1007/s10660-

-9306-y

Wu, J., Ren, H., Kong, Y., Yang, C., Senhadji, L., & Shu, H. (2019). Compressing

complex convolutional neural network based on an improved deep compression

algorithm. 1–5. http://arxiv.org/abs/1903.02358

Xiong, F., Chapple, L., & Yin, H. (2018). The use of social media to detect corporate

fraud : A case study approach. Business Horizons.

https://doi.org/10.1016/j.bushor.2018.04.002

Yu, H., Yang, X., Zheng, S., & Sun, C. (2018). Active Learning From Imbalanced Data :

A Solution of Online Weighted Extreme Learning Machine. IEEE Transactions on

Neural Networks and Learning Systems, PP, 1–16.

https://doi.org/10.1109/TNNLS.2018.2855446

Yu, Y., Yin, G., Wang, T., Yang, C., & Wang, H. (2016). Determinants of pull-based

development in the context of continuous integration. 59(August), 1–14.

https://doi.org/10.1007/s11432-016-5595-8

Zhou, A. (2018). EY, Deloitte and PwC Embrace Artificial Intelligence for Tax and

Accounting. [Online]. available: https://www.forbes.