Implementasi Artificial Intelligence dalam Sistem Informasi Akuntansi dan Manajemen

Abstract

The development of artificial intelligence is considered to be faster and more accurate. Utilization of artificial intelligence in accounting and management information systems in the financial sector helps companies form better strategies and make efficient decisions. This study aims to thoroughly understand the implementation of Artificial Intelligence (AI) in accounting and management information systems, what are the challenges faced by organizations and identify the urgency in the application of artificial intelligence. This research is a Structured Literature Review (SLR) by conducting a systematic review and analysis of 40 articles published up to 2023. The literature is categorized on relevant concepts, grouped into themes to reveal additional information about the antecedents, challenges, guidelines, and consequences of implementing artificial intelligence on accounting and management information systems related to the organization. A conceptual framework for understanding the implementation of artificial intelligence is proposed by adopting the Input–Process–Output (IPO) model. This study provides guidance for future research and knowledge related to the implementation of artificial intelligence in accounting and management information systems.
 Keywords: Artificial Intelligence, Accounting, Information System