ARTIFICIAL INTELLIGENCE DAN SISTEM INFORMASI AKUNTANSI: SYSTEMATIC LITERATURE REVIEW TERHADAP KECEPATAN, AKURASI, DAN EFISIENSI INFORMASI
DOI:
https://doi.org/10.70248/jakpt.v3i4.3698Abstract
Penelitian ini bertujuan untuk menganalisis dan mensintesis pengaruh Artificial Intelligence (AI) terhadap kecepatan, akurasi, dan efisiensi informasi dalam Sistem Informasi Akuntansi (SIA) melalui pendekatan Systematic Literature Review (SLR), sekaligus mengidentifikasi tantangan implementasi serta kesenjangan penelitian yang masih memerlukan pengembangan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengacu pada pedoman PRISMA 2020. Proses penelusuran literatur dilakukan melalui Google Scholar terhadap artikel yang dipublikasikan pada periode 2022–2026 menggunakan kriteria inklusi dan eksklusi yang telah ditetapkan, sehingga diperoleh 11 artikel yang memenuhi syarat untuk dianalisis secara sistematis. Hasil penelitian menunjukkan bahwa integrasi AI secara konsisten mampu meningkatkan kecepatan pemrosesan informasi melalui otomatisasi proses akuntansi, meningkatkan akurasi laporan keuangan dengan meminimalkan human error melalui validasi dan deteksi anomali secara otomatis, serta meningkatkan efisiensi operasional melalui optimalisasi penggunaan waktu, biaya, dan sumber daya organisasi. Sintesis literatur juga menunjukkan bahwa dimensi akurasi merupakan aspek yang memperoleh pengaruh paling kuat dibandingkan kecepatan dan efisiensi, sementara implementasi AI masih menghadapi tantangan berupa tingginya biaya investasi, keterbatasan kompetensi sumber daya manusia, keamanan data, serta isu etika dan regulasi. Simpulan penelitian ini adalah bahwa AI memiliki peran strategis dalam meningkatkan kualitas Sistem Informasi Akuntansi melalui peningkatan kecepatan, akurasi, dan efisiensi informasi secara terpadu, sehingga implementasinya perlu didukung oleh kesiapan teknologi, organisasi, sumber daya manusia, dan regulasi agar manfaatnya dapat dioptimalkan secara berkelanjutan.
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