PERAN KECERDASAN BUATAN DALAM KEAMANAN DATA DAN AUDIT: SEBUAH TINJAUAN LITERATUR SISTEMATIS

Authors

  • Dewi Rosaria Institut Informatika dan Bisnis Darmajaya

Abstract

Penelitian ini bertujuan meninjau secara sistematis peran Kecerdasan Buatan (AI) dalam keamanan data dan audit. Perkembangan transformasi digital meningkatkan kompleksitas pengelolaan data organisasi, risiko keamanan siber, serta kebutuhan audit yang lebih cepat, akurat, dan berkelanjutan. Literatur ditelusuri terutama melalui basis data Scopus dengan dukungan pemeriksaan metadata pada laman penerbit, menggunakan kombinasi kata kunci terkait AI, audit, keamanan data, keamanan siber, kepatuhan, dan tata kelola AI. Penelitian ini bertujuan meninjau secara sistematis peran Kecerdasan Buatan (AI) dalam keamanan data dan audit. Penelusuran dilakukan pada database Scopus, ScienceDirect, dan SpringerLink dengan pedoman PRISMA . Dari 97 dokumen awal, 17 studi memenuhi kriteria inklusi dan dianalisis menggunakan sintesis tematik. Hasil menunjukkan bahwa AI mendukung deteksi ancaman secara real-time, identifikasi anomali, otomatisasi prosedur audit, analisis prediktif, dan pemantauan kepatuhan. Namun, manfaat tersebut bergantung pada kualitas data, transparansi algoritma, perlindungan privasi, kesiapan infrastruktur, dan kompetensi auditor. Studi ini menyimpulkan bahwa AI berperan transformatif dalam memperkuat keamanan data dan kualitas audit, tetapi penerapannya harus disertai tata kelola AI, prinsip privacy-by-design, serta pengawasan manusia.

 

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Published

2026-06-30

How to Cite

Rosaria, D. (2026). PERAN KECERDASAN BUATAN DALAM KEAMANAN DATA DAN AUDIT: SEBUAH TINJAUAN LITERATUR SISTEMATIS. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 3(4), 636–646. Retrieved from https://journal.ppmi.web.id/index.php/jakpg/article/view/3935

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