PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN
This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Kristen Indonesian Paulus
2025-01-01
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| Series: | Accounting Profession Journal (APAJI) |
| Online Access: | https://ojsapaji.org/index.php/apaji/article/view/277 |
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| _version_ | 1832574342189285376 |
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| author | Gilang Surya Pratama Agus Munandar |
| author_facet | Gilang Surya Pratama Agus Munandar |
| author_sort | Gilang Surya Pratama |
| collection | DOAJ |
| description |
This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science, Science Direct and Google Scholar databases. The analysis results show significant improvements in forecasting accuracy using AI technology, with Machine Learning achieving 78% accuracy in revenue forecasting, Deep Learning 85% in financial trend prediction, and Natural Language Processing 89% in sentiment analysis. Major implementation challenges include data quality, infrastructure limitations, and data security. Development opportunities are identified in blockchain integration, hybrid models, and preprocessing automation. This research also identifies future research agendas that include the development of adaptive models and improved AI interpretability. The contribution of this research lies in providing a comprehensive understanding of the state-of-the-art application of AI in accounting forecasting and identifying future development directions.
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| format | Article |
| id | doaj-art-5afcef512f804053b58e00b230ba5085 |
| institution | Kabale University |
| issn | 2715-7695 2686-0058 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Kristen Indonesian Paulus |
| record_format | Article |
| series | Accounting Profession Journal (APAJI) |
| spelling | doaj-art-5afcef512f804053b58e00b230ba50852025-02-01T18:16:41ZengUniversitas Kristen Indonesian PaulusAccounting Profession Journal (APAJI)2715-76952686-00582025-01-017110.35593/apaji.v7i1.277PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPANGilang Surya Pratama0Agus Munandar1Universitas Esa UnggulUniversitas Esa Unggul This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science, Science Direct and Google Scholar databases. The analysis results show significant improvements in forecasting accuracy using AI technology, with Machine Learning achieving 78% accuracy in revenue forecasting, Deep Learning 85% in financial trend prediction, and Natural Language Processing 89% in sentiment analysis. Major implementation challenges include data quality, infrastructure limitations, and data security. Development opportunities are identified in blockchain integration, hybrid models, and preprocessing automation. This research also identifies future research agendas that include the development of adaptive models and improved AI interpretability. The contribution of this research lies in providing a comprehensive understanding of the state-of-the-art application of AI in accounting forecasting and identifying future development directions. https://ojsapaji.org/index.php/apaji/article/view/277 |
| spellingShingle | Gilang Surya Pratama Agus Munandar PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN Accounting Profession Journal (APAJI) |
| title | PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN |
| title_full | PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN |
| title_fullStr | PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN |
| title_full_unstemmed | PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN |
| title_short | PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN |
| title_sort | penerapan artificial intelligence ai dalam peramalan akuntansi tinjauan literatur dan agenda penelitian masa depan |
| url | https://ojsapaji.org/index.php/apaji/article/view/277 |
| work_keys_str_mv | AT gilangsuryapratama penerapanartificialintelligenceaidalamperamalanakuntansitinjauanliteraturdanagendapenelitianmasadepan AT agusmunandar penerapanartificialintelligenceaidalamperamalanakuntansitinjauanliteraturdanagendapenelitianmasadepan |