Pengaruh Artificial Intelligence (AI) dan Digitalisasi Terhadap Pemahaman Mahasiswa Akuntansi Tentang Laporan Keuangan
- Dini Nur Cahyani Institut Teknologi dan Bisnis PGRI Dewantara, Jombang, Indonesia
-
Dwi Ermayanti Susilo
*
Institut Teknologi dan Bisnis PGRI Dewantara, Jombang,
Indonesia
(*) Corresponding Author
Abstract
This study examines the impact of Artificial Intelligence and digitalization on accounting students' understanding of financial statements. The rapid development of information technology, particularly Artificial Intelligence and digitalization, has changed the paradigm in the field of accounting. The application of this technology not only affects business practices but also has significant implications for accounting education, especially in the process of learning financial statement preparation. The aim of this research is to determine how Artificial Intelligence and digitalization affect accounting students' understanding of financial statements. The focus of this research lies on understanding the structure of financial statements, data analysis, and the ability to integrate technology into the preparation process. This research adopts a quantitative approach, using multiple linear regression analysis as the analytical tool, with data collected through questionnaires distributed to accounting students from the 2021 and 2022 cohorts using random sampling techniques. The results of the multiple regression analysis show that Artificial Intelligence (X1) has a significance value of 0.726 (> 0.05), indicating that Artificial Intelligence does not have a significant partial effect on accounting students' understanding of financial statements. On the other hand, the digitalization variable (X2) has a significance value of 0.000 (< 0.05), indicating that digitalization has a significant impact on students' understanding of financial statements. Therefore, it can be concluded that only digitalization has a significant partial effect in this model. it is expected to provide insights into students' readiness to face the challenges of digitalization and can be used to assess and develop a technology-based accounting curriculum. This study also contributes to educational institutions by aligning learning materials with the increasing digital demands in the professional world.
Downloads
References
Agustina, A. (2015). Analisis faktor-faktor yang mempengaruhi tingkat pemahaman akuntansi mahasiswa jurusan akuntansi STIE Mikroskil Medan. Jurnal Wira Ekonomi Mikroskil, 5(1), 11–20.
Apriliani, D. (2024). Pemanfaatan Artificial Intelligence dalam pembelajaran bahasa Indonesia. DIKBASTRA: Jurnal Pendidikan Bahasa Dan Sastra, 7(1).
Chelsya, C., & Cindy, N. (2025). Economics and Digital Business Review Persepsi Mahasiswa Terhadap Peran Dan Praktik Artificial. 6(1), 168–184.
Cherni, S., & Ben Amar, A. (2024). Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks. Journal of Islamic Accounting and Business Research.
Damayanti, B. W., & Bambang, B. (2024). Analysing The Adoption Of Artificial Intelligence In Audit Practice. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(3), 2597–2608. https://doi.org/10.37676/ekombis.v12i3.6032
Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130.
Eriana, E. S., & Zein, D. A. (2023). Artificial Intelligence. Angewandte Chemie International Edition, 6(11), 1.
Hasanah, U., & Dinalestari Purbawati, S. E. (2024). Digitalisasi Akuntansi: Transformasi, Teknologi dan Tren. Jakad Media Publishing.
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? On the interpretations, illustrations, and implications of artificial intelligence. Business Horizons, 62(1), 15–25.
Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 312–318.
Kusumawati, R. (2018). Kecerdasan Buatan Manusia (Artificial Intelligence); Teknologi Impian Masa Depan. ULUL ALBAB Jurnal Studi Islam, 9(2), 257–274. https://doi.org/10.18860/ua.v9i2.6218
Lusiana, P. A. (2024). Transformasi Akuntansi di Era 5.0 : Analisis Pengaruh Teknologi, Keterlibatan Artificial Intelligent, dan Digitalisasi Terhadap Laporan Keuangan. Jurnal Ekonomi Manajemen Dan Akuntansi, 2(2), 9–18. Retrieved from https://jsr.lib.ums.ac.id/index.php/determinasi
Nasution, N. P. N. C. D. D. A. D. (2023). Jurnal Pijar Studi Manajemen dan Bisnis Literature Review. Jurnal Pijar Studi Manajemen Dan Bisnis, 1(3), 566–577. Retrieved from https://e-journal.naureendigition.com/index.php/pmb
Nugroho, M. A., Kusumawati, F. D., & Buchori, W. P. M. (2024). Peran Digitalisasi Akuntansi Dalam Efisiensi Dan Transparan. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 4(1), 32–43.
Nurul Fauziyyah. (2022). Efek Digitalisasi Terhadap Akuntansi Manajemen. Jurnal Akuntansi Keuangan Dan Bisnis, 15(1), 381–390. https://doi.org/10.35143/jakb.v15i1.5276
Prayogi, G. D. (2024). Penerapan Sistem Pengendalian Internal Pemerintah sesuai PP 60 Tahun 2008 dan Sistem Informasi Akuntansi Berbasis Artificial Intelligence Terhadap Kecenderungan Fraudulent Financial Reporting (Studi Kasus pada Organisasi Sektor Publik di Kabupaten Gresik). Jurnal Ilmiah Raflesia Akuntansi, 10(1), 174–184.
Putu, N., Ayuningtyas, W., Lubis, S. H., & Bahar, H. (2023). Pemanfaatan Penggunaan Teknologi Dalam Meningkatkan. 3(2), 20–34.
Rosmala, C. (2024). Inovasi Akuntansi Dalam Era Digital : Strategi Peningkatan Efisiensi Laporan Keuangan. 3(1), 1–10.
Soleha, H. N., Bahira, A., & Sanjaya, R. (2024). Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan. (4).
Triatmaja, M. F., Acc, M., Acpa, A., Program, *, Akuntansi, S., Ekonomika, F., … Pekalongan, P. (2019). Dampak Artificial Intelligence (Ai) Pada Profesi Akuntan. Seminar Nasional Dan The 6th Call For Syariah Paper (SANCALL) 2019, 6(https://publikasiilmiah.ums.ac.id/handle/11617/11422), 1007–1019. https://doi.org/10.13140/RG.2.2.20276.40320
Widiasa, I. P. J. P., & Julianto, I. P. (2021). Pengaruh Penerapan Sistem Pengendalian Internal Dan Sistem Informasi Akuntansi Berbasis Artificial Intellignce Terhadap Kecenderungan Fraudulent Financial Reporting (Studi Empiris Pada Hotel Berbintang Di Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(1), 889–901.
Yusuf, M. F. M., Garusu, I. A., & Rauf, D. M. (2024). Sistem Penerapan Artificial Intelligence Dalam Akuntansi. Jisdik, Jurnal Ilmiah Ilmu Sosial Dan Pendidikan, 2(2), 1–7.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Artificial Intelligence (AI) dan Digitalisasi Terhadap Pemahaman Mahasiswa Akuntansi Tentang Laporan Keuangan
Pages: 658-666
Copyright (c) 2025 Dini Nur Cahyani, Dwi Ermayanti Susilo
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
