Blokchain dan AI Technology : Pembawa Perubahan Baru dalam Perspektif Akuntansi
DOI:
https://doi.org/10.55606/akuntansi.v3i1.1474Keywords:
Blokchain, AI Technology, AccountingAbstract
This paper aims to analyze blockchain and artificial intelligence technology used in accounting. This research also discusses the benefits and challenges in AI and blockchain technology. Qualitative descriptive methods were used to analyze books and journals related to blockchain and artificial intelligence in the field of accounting published between 2018-2023. The main goal is to obtain data that is relevant to the current issue. The results show that Blockchain and AI technology have new potential from an accounting perspective that includes several aspects. Data transparency and accuracy, real-time tracking, operational efficiency, predictive analysis with AI, and business model changes.
References
Agastyawan Nugraha (2020). Kemampuan Adaptasi Akuntan Menjadi Kunci Eksistensi di Era Digital. Pusat Pembinaan Profesi Keuangan. Kemampuan Adaptasi Akuntan Menjadi Kunci Eksistensi di Era Digital https://pppk.kemenkeu.go.id/in/post/kemampuan-adaptasi-akuntan-menjadi-kunci-eksistensi-di-era-digital
Ahmad Fuadi Tanjung, Patma Wati, Nurlaila (2023). Penerepan Teknologi Blockchain dalam Akuntansi Syariah. https://journal.umsurabaya.ac.id/Mas/article/download/19282/pdf/47150
Angelis, J., & Ribeiro da Silva, E. (2019). Blockchain adoption: A value driver perspective. Business Horizons, 62(3), 307–314. https://doi.org/10.1016/j.bushor.2018.12.001
Azhar Dzaky Muhammad HM & Siska Amalia Junianti (2023). Penerapan Teknologi Blockchain Dalam Sistem Informasi Akuntansi: Potensi Dan Tantangan. Jurnal Jawara Sistem Informasi. http://ejournal.universitasmandiri.ac.id/index.php/jsi/article/view/21
Baba, A. I., Neupane, S., Wu, F., & Yaroh, F. F. (2021). Blockchain in accounting: challenges and future prospects. International Journal of Blockchains and Cryptocurrencies, 2(1), 44–67.
Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7), 121–146.
Burhanuddin Alghafiqi & Enjat Munajat (2022). Dampak Teknologi Artificial Intelligence Pada Profesi Akuntansi. Berkala Akuntansi dan Keuangan Indonesia https://doi.org/10.20473/baki.v7i2.27934
Chukwuani, VN, & Egiyi, MA (2020). Automation of Accounting Processes : Impact of Artificial Intelligence. International Journal of Research and Innovation in Social Science (IJRISS), 4, 444-449. https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-4-issue-8/44-449.pd
Danda B. Rawat, Vijay Chaudhary, Ronal Doku (2020). Blockchain Technology:
Emerging Applications and Use Cases for Secure and Trustworthy Smart Systems. Journal of Cybersecurity and Privacy. 1. 4-18. https://doi.org/10.3390/jcp1010002
Hasan, A. R. (2021). Artificial Intelligence (AI) in accounting & auditing: A Literature review. Open Journal of Business and Management, 10(1), 440–465.
Huang, Z. (2018). Discussion on the Development of Artificial Intelligence in Taxation. American Journal of Industrial and Business Management, 8, 1817-1824. https://doi.org/10.4236/ajibm.2018.8812
Iskandar, Y., Joeliaty, J., Kaltum, U., & Hilmiana, H. (2022). Systematic review of the barriers to social enterprise performance using an institutional framework. Cogent Business & Management, 9(1), 2124592.
Khaled Salah (2019) Blockchain for AI: Review and Open Research Challenges. IEE Access. https://www.researchgate.net/publication330009592_Blockchain_for_AI_Review_and_Open_Research_Challenges
Kokina, J., & Davenport, T. H. (2017). The Emergence of Artificial Intelligence: How Automation is Changing Auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51730
Kwilinski, A. (2019). Implementation of blockchain technology in accounting sphere. Academy of Accounting and Financial Studies Journal, 23, 1–6.
Lee, C. S., & Tajudeen, F. P. (2020). Usage and Impact of Artificial Intelligence on Accounting: Evidence from Malaysian Organisations. Asian Journal of Business and Accounting, 13(1), 213–239. https://doi.org/10.22452/ajba.vol13n o1.8
Lukman Hakim, (2022). Peranan Kecerdasan Buatan (Artificial Intelligence) dalam Pendidikan. PPG Kemdikbud. Diakses pada 13 November 2023, dari https://ppg.kemdikbud.go.id/news/peranan-kecerdasan-buatan-artificial-intelligence-dalam-pendidikan
Miglani, A., Kumar, N., Chamola, V., & Zeadally, S. (2022). Blockchain Technology as a Game Changer for Green Innovation: Green Entrepreneurship as a Roadmap to Green Economic Sustainability in Peru. Journal of Open Innovation: Technology, Market, and Complexity, 8(2), 62. https://doi.org/10.3390/joitmc8020062
Muhammad Akmaluddin (2023) E-Journal UNDIP. (2023). Systematic Literature Review: Implementasi Artificial Intelligence dan Machine Learning pada Bidang Akuntansi Manajemen. Diakses pada 13 November 2023, dari https://ejournal3.undip.ac.id/index.php/accounting/article/download/41628/30089
Nezhyva, M., Zaremba, O., & Nehodenko, V. (2021). Application of blockchain technology in accounting and audit: international and domestic experience.
Novisari, (2020). Kajian Kritis Dampak Teknologi Blockchain dalam Bidang Audit di Era Revolusi Industri 4.0. Skripsi. Universitas Jember
Nugraha, D. B., Azmi, Z., Defitri, S. Y., Pasaribu, J. S., Hertati, L., Saputra, E., ... & Fau, S. H. (2023). Sistem informasi akuntansi. Global Eksekutif Teknologi.
Pan, Y. (2016). Heading Toward Artificial Intelligence 2.0. Engineering, 2(4), 409–413. https://doi.org/10.1016/J.ENG.201 6.04.018
Reddy, P. S., Yasaswi, K. R. K., & Kumar, B. K. (2019). Accounting Intelligence—The New Era in Accounting. Journal of Information and Computational Science, 9, 692-697.
http://www.joics.org/gallery/ics-1569.pdf
Ryan Kono (2022). Penguasaan IT modal akuntan di era industri 4.0.https://berita.gorontalokota.go.id/post/ryan-kono-penguasaan-it-modal-akuntan-di era-industri-40 Rich, Elaine dan Knight, Kevin. (1991). Artificial Intelligence. McGraw-Hill Inc, New York.
Saleh, M. M. A., Jawabreh, O. A. A., Al Om, R., & Shniekat, N. (2021). Artificial Intelligence (AI) and the Impact of Enhancing the Consistency and Interpretation of Financial Statement in the Classified Hotels in Aqaba, Jordan. Academy of Strategic Management Journal, 20(SpecialIssue3), 1–18.
Shyshkova, N. (2018). Prospects for the Implementation of Blockchain in Accounting. Accounting and Finance, 2, 61-68.
Triatmaja, M. F. (2019). Dampak Artificial Intelligence (AI) Pada Profesi Akuntan. Seminar Nasional Dan The 6th Call For Syariah Paper (SANCALL) 2019, 1007–1019.
Trinandari Prasetya Nugrahanti., Nindy Puspitasari., IGP Ratih Andaningsih. (2023). Transformasi Transformasi Praktik Akuntansi Melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi https://www.researchgate.net/publication/374401470_Transformasi_Praktik_Akuntansi_Melalui_Teknologi_Peran_Kecerdasan_Buatan_Analisis_Data_dan_Blockchain_dalam_Otomatisasi_Proses_Akuntansi
Ukpong, EG, Udoh, II, & Essien, IT (2019). Kecerdasan Buatan: Peluang, Masalah dan Penerapan di Perbankan, Akuntansi, dan Audit di Nigeria. Jurnal Ekonomi, Bisnis dan Akuntansi Asia, 10, 1-6. https://doi.org/10.9734/ajeba/2019/v10i130099
Widya.ai (2023). Teknologi Blockchain and AI dalam Manajemen Konstruksi.https://widya.ai/teknologi-blockchain-dan-ai-dalam-manajemen-onstruksi/
Wijayana, S. (2018). Benarkah Peran Akuntan Digantikan Oleh Teknologi (Informasi)? EB NEWS.
Wang, Y., & Kogan, A. (2017). Designing privacy-preserving Blockchain-basedaccounting information systems. Retrieved August 20, 2019, from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2978281
Wang, Y., & Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, 30, 1-18
Wunsche, Alan, (2016). Technological disruption of capital markets and reporting? Anintroduction to Blockchain. Chartered Professional Accountants of Canada (CPA Canada).
Yunita Althin, Bahrul Ilmi, Edi Jamaris (2023). Penggunaan Teknologi Kecerdasan Buatan dalam Proses Audit Keuangan: Tantangan dan Peluang. Journal Akuntansi dan Keuangan Kontemporer (JAAK).
Zeyad Hashim ALSaqa, Ali Ibrahim Husein, Saddam Mohammed Mahmood (2019). The Impact of Blockchain on Accounting Information Systems. https://www.researchgate.net/publication/337990869_The_Impact_of_Blockchain_on_Accounting_Information_Systemshttps://jurnal.umsu.ac.id/index.php/JAKK/article/download/15889/9806
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The Impact Of Artificial Intelligence and Blockchain on the Accounting Profession. IEEE Access, 8, 110461-110477. https://doi.org/10.1109/ACCESS.2020.300050
Zheng, R. (2021). Applications research of blockchain technology in accounting system. Journal of Physics: Conference Series, 1955(1), 12068.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Ela Juliyani, Hanum Nur Rahmadani , Wanda Berliandes , Zul Azmi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
