Implementasi Akuntansi Manajemen Berbasis Artificial Intelligence dalam Pengendalian Biaya
Abstract
Artificial intelligence (AI) technology brings a number of benefits to companies in various aspects of business. In the field of management accounting, AI can be useful for increasing the efficiency of decision-making faced with a number of risks and uncertainties that cannot be predicted accurately and systematically if only relying on human intelligence. In addition, discussions on the use of AI technology as a basis for management accounting decision-making in controlling company costs are still limited. The main focus of this study is to see how AI can be implemented by companies as a basis for using management accounting aimed at controlling costs. This study was conducted by reviewing relevant literature and then analyzing it using the Systematic Literature Review (SLR) method. The results of this study are expected to show the urgency for companies to implement AI-based management accounting as a basis for more accurate decision-making and cost control, but still paying attention to the capabilities and situations they have.
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Kusumawati, R. (2008). Kecerdasan Buatan Manusia (Artificial Intelligence); Teknologi Impian Masa Depan. ULUL ALBAB Jurnal Studi Islam, 9(2), 257–274.
Kuntardina, A. (2021). Pengaruh Job Satisfaction Dan Perceived Ease of Movement Terhadap Turnover Intentions Perawat. BBM (Buletin Bisnis & Manajemen), 7(1), 33-46.
Martaseli, E., & Maragita, M. (2023). the Impact of Artificial Intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. JASS (Journal of Accounting for Sustainable Society), 5(01).
Massaro, M., Dumay, J., & Guthrie, J. (2016). On the shoulders of giants: undertaking a structured literature review in accounting. Accounting, Auditing & Accountability Journal, 29(5), 767–801. https://doi.org/10.1108/AAAJ-01-2015-1939
Muh. Fathir Maulid Yusuf, Ika Maya Sari, Ahmad Hamid, & Ilham Akbar Garusu. (2023). Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern. Journal of Trends Economics and Accounting Research, 4(1), 230–234. https://doi.org/10.47065/jtear.v4i1.902
Muh. Fathir Maulid Yusuf, Ilham Akbar Garusu, & Dian Mayafaty Rauf. (2024). SISTEM PENERAPAN ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI. Https://Jurnal.Unusultra.Ac.Id/Index.Php/Jisdik, 2.
Nobel, S. M. N., Sultana, S., Singha, S. P., Chaki, S., Mahi, M. J. N., Jan, T., Barros, A., & Whaiduzzaman, M. (2024). Unmasking Banking Fraud: Unleashing the Power of Machine Learning and Explainable AI (XAI) on Imbalanced Data. Information (Switzerland), 15(6), 1–22. https://doi.org/10.3390/info15060298
Nofianti, L. (2012). Kajian filosofis akuntansi: seni, ilmu atau teknologi. Jurnal Pendidikan Ekonomi Dan Bisnis, 4(3), 203–210.
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Safii, A. A. (2020). Post earning announcement drift (pead), dan pengaruh keberadan blockholders terhadap magnitudanya. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 17(2), 320-330.
Safii, A. A., & Rahayu, S. (2021). Human Capital and Social Capital as Determining Factors of The Msmes Surviving Ability. Jurnal Ilmu Manajemen Advantage, 5(1), 1–19. Retrieved from https://ejournal.itbwigalumajang.ac.id/index.php/adv/article/view/659
Safii, A. A., Rahayu, S., & Amrina, H. N. (2023). Community Empowerment Through Ecotourism Development of Grogolan Lake, Ngunut Vilage. Empowerment Society, 6(1), 17–24. https://doi.org/10.30741/eps.v6i1.956
Safii, A., & Amrina, H. (2020). Anholt City Branding Hexagon, Dan Pengaruhnya Terhadap City Image (Studi Branding “Pinarak Bojonegoro”). Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 13(1), 67-78. https://doi.org/https://doi.org/10.58431/jumpa.v13i1.169
Safii, A., & Anom, L. (2021). Peran Moderasi Financial Access Pada Pengaruh Human Capital Dan Social Capital Terhadap Kinerja UMKM. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(1), 36-49. https://doi.org/https://doi.org/10.58431/jumpa.v14i1.225
Safii, A., Rahayu, S., & Anom, L. (2022). Marketing Assistance and Herbal Products Market Expansion of Paguyuban Jamu Gendong Desa Ngablak. Empowerment Society, 5(1), 22–27. https://doi.org/10.30741/eps.v5i1.720
Seethamraju, R., & Hecimovic, A. (2022). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, 48(4), 780–800. https://doi.org/10.1177/03128962221108440
Triandini, E., Jayanatha, S., Indrawan, A., Werla Putra, G., & Iswara, B. (2019). Metode Systematic Literature Review untuk Identifikasi Platform dan Metode Pengembangan Sistem Informasi di Indonesia. Indonesian Journal of Information Systems, 1(2), 63. https://doi.org/10.24002/ijis.v1i2.1916
Widhiastutik, F., & Kuntardina, A. (2022). Keputusan Pembelian Lipstik Pada Mahasiswi STIE Cendekia. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 15(1), 44-51. https://doi.org/https://doi.org/10.58431/jumpa.v15i1.198
Vărzaru, A. A. (2022). Assessing the Impact of AI Solutions’ Ethical Issues on Performance in Managerial Accounting. Electronics (Switzerland), 11(14). https://doi.org/10.3390/electronics11142221
Ainun Syahfir, H., & Gloria Panggeso, A. (n.d.). Volume 5 Nomor 2 Tahun 2025 MELAMPAUI BATAS PENGLIHATAN MANUSIA: PERAN AI DALAM MENDETEKSI FRAUD PADA PROSES AUDIT TINJAUAN LITERATUR SISTEMATIS. https://doi.org/10.46306/rev.v5i2
Almaqtari, F. A. (2024). The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations. Economies, 12(8). https://doi.org/10.3390/economies12080199
Amelia, I., Azzahra, Y. N., Abda, A., & Azmi, Z. (2024). Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review. Akuntansi, 3(1), 129–140.
Anom, L., & Safii, A. A. (2021). Pengaruh Bauran Pemasaran Jasa Terhadap Kepuasan Dan Revisit Intention Pengunjung Wisata Alam Di Kabupaten Bojonegoro. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(2), 129-137. https://doi.org/https://doi.org/10.58431/jumpa.v14i2.221
Anom, L., & Safii, A. A. (2022). Enhancing MSME Performance through Market Sensing Capability, Innovation Capability, and Iconic Ethnic Product Development. Jurnal Ilmu Manajemen Advantage, 6(1), 1–10. https://doi.org/10.30741/adv.v6i1.778
Awosika, T., Shukla, R. M., & Pranggono, B. (2024). Transparency and Privacy: The Role of Explainable AI and Federated Learning in Financial Fraud Detection. IEEE Access, 12, 64551–64560. https://doi.org/10.1109/ACCESS.2024.3394528
Binus. (2024). Pengadopsian Artificial Intelligence di KAP Big Four. https://www.bing.com/ck/a?!&&p=d43bf67c6368058f1b9d93bc8172f78caaee5f59b52e6dcc43ea5e359f17d656JmltdHM9MTczNTA4NDgwMA&ptn=3&ver=2&hsh=4&fclid=1bf8fd8e-c9e9-65ac-127d-e9b1c8bf6436&psq=deloitte+artificial+intelligence+akuntansi+manajemen&u=a1aHR0cHM6Ly9hY2NvdW50aW5nLmJpbnVzLmFjLmlkLzIwMjQvMDkvMDMvcGVuZ2Fkb3BzaWFuLWFydGlmaWNpYWwtaW50ZWxsaWdlbmNlLWRpLWthcC1iaWctZm91ci8&ntb=1
Charan Pendam, S. (2404). Effectiveness of Artificial Intelligence in Management Accounting (Vol. 6, Issue 4). www.ijfmr.com
Cronin, C. (2011). Doing your literature review: traditional and systematic techniques. Evaluation & Research in Education, 24(3), 219–221. https://doi.org/10.1080/09500790.2011.581509
Deloitte. (2024). Auditing in the AI Era: Striking a Balance Between Obsolescence and Reinvention. Deloitte. https://www.deloitte.com/middle-east/en/our-thinking/mepovmagazine/sustainable-strategies/auditing-in-the-ai-era.html
Eriana, E. S., & Zein, D. A. (2023). Artificial Intelligence. Angewandte Chemie International Edition, 6(11), 1.
Ervian Ridho Mawlidy, Rieswandha Dio Primasatya, & Like Lorensa. (2024). KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR. Jurnal Studi Akuntansi Dan Keuangan, 7, 89–104.
Feriyanto, O., Widia, R., Aryanto, D. D., Setiawan, T. F., Pier, V., Sakhira, P. I., & Akuntansi, P. S. (n.d.). Peranan Artificial Intellegence dalam Pengelolaan Keuangan: Studi Literatur.
Hamza, R. A. E. M., Alnor, N. H. A., Al-Matari, E. M., Benzerrouk, Z. S., Mohamed, A. M. E., Bennaceur, M. Y., Elhefni, A. H. M., & Elshaabany, M. M. (2024). The Impact of Artificial Intelligence (AI) on the Accounting System of Saudi Companies. WSEAS Transactions on Business and Economics, 21, 499–511. https://doi.org/10.37394/23207.2024.21.42
Hidayatin, D. A. ., Puspita Sari , R., & Sari , N. (2022). Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19. Jurnal Akuntansi AKUNESA, 10(3), 55–67. https://doi.org/10.26740/akunesa.v10n3.p55-67
Hidayatin, D., Prasaja, M., & Anom, L. (2022). Strategi Penguatan Usaha BUMDesa Melalui Peningkatan Kualitas Laporan Keuangan. Jurnal Abdi Masyarakat (JAM), 7(2), 137-150. doi:http://dx.doi.org/10.22441/jam.2022.v7.i2.005
Handoko & Soepriyanto. (2018). Merunut Kasus SNP Finance & Auditor Deloitte Indonesia. Accounting Binus. https://accounting.binus.ac.id/2018/12/03/merunut-kasus-snpfinance-auditor-deloitte-indonesia-1/
Ilma Amelia, Yovanna Nabila Azzahra, Abda Abda, & Zul Azmi. (2024). Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review. Jurnal Riset Ilmu Akuntansi, 3(1), 129–140. https://doi.org/10.55606/akuntansi.v3i1.1472
Kholmi, M. (2019). Akuntansi manajemen (Vol. 2). UMMPress.
Kusumawati, R. (2008). Kecerdasan Buatan Manusia (Artificial Intelligence); Teknologi Impian Masa Depan. ULUL ALBAB Jurnal Studi Islam, 9(2), 257–274.
Kuntardina, A. (2021). Pengaruh Job Satisfaction Dan Perceived Ease of Movement Terhadap Turnover Intentions Perawat. BBM (Buletin Bisnis & Manajemen), 7(1), 33-46.
Martaseli, E., & Maragita, M. (2023). the Impact of Artificial Intelligence on the Accounting Profession in the Era of Industry 4.0 and Society 5.0. JASS (Journal of Accounting for Sustainable Society), 5(01).
Massaro, M., Dumay, J., & Guthrie, J. (2016). On the shoulders of giants: undertaking a structured literature review in accounting. Accounting, Auditing & Accountability Journal, 29(5), 767–801. https://doi.org/10.1108/AAAJ-01-2015-1939
Muh. Fathir Maulid Yusuf, Ika Maya Sari, Ahmad Hamid, & Ilham Akbar Garusu. (2023). Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern. Journal of Trends Economics and Accounting Research, 4(1), 230–234. https://doi.org/10.47065/jtear.v4i1.902
Muh. Fathir Maulid Yusuf, Ilham Akbar Garusu, & Dian Mayafaty Rauf. (2024). SISTEM PENERAPAN ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI. Https://Jurnal.Unusultra.Ac.Id/Index.Php/Jisdik, 2.
Nobel, S. M. N., Sultana, S., Singha, S. P., Chaki, S., Mahi, M. J. N., Jan, T., Barros, A., & Whaiduzzaman, M. (2024). Unmasking Banking Fraud: Unleashing the Power of Machine Learning and Explainable AI (XAI) on Imbalanced Data. Information (Switzerland), 15(6), 1–22. https://doi.org/10.3390/info15060298
Nofianti, L. (2012). Kajian filosofis akuntansi: seni, ilmu atau teknologi. Jurnal Pendidikan Ekonomi Dan Bisnis, 4(3), 203–210.
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception on the impact of artificial intelligence on professional skepticism and judgment in oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Safii, A. A. (2020). Post earning announcement drift (pead), dan pengaruh keberadan blockholders terhadap magnitudanya. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 17(2), 320-330.
Safii, A. A., & Rahayu, S. (2021). Human Capital and Social Capital as Determining Factors of The Msmes Surviving Ability. Jurnal Ilmu Manajemen Advantage, 5(1), 1–19. Retrieved from https://ejournal.itbwigalumajang.ac.id/index.php/adv/article/view/659
Safii, A. A., Rahayu, S., & Amrina, H. N. (2023). Community Empowerment Through Ecotourism Development of Grogolan Lake, Ngunut Vilage. Empowerment Society, 6(1), 17–24. https://doi.org/10.30741/eps.v6i1.956
Safii, A., & Amrina, H. (2020). Anholt City Branding Hexagon, Dan Pengaruhnya Terhadap City Image (Studi Branding “Pinarak Bojonegoro”). Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 13(1), 67-78. https://doi.org/https://doi.org/10.58431/jumpa.v13i1.169
Safii, A., & Anom, L. (2021). Peran Moderasi Financial Access Pada Pengaruh Human Capital Dan Social Capital Terhadap Kinerja UMKM. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(1), 36-49. https://doi.org/https://doi.org/10.58431/jumpa.v14i1.225
Safii, A., Rahayu, S., & Anom, L. (2022). Marketing Assistance and Herbal Products Market Expansion of Paguyuban Jamu Gendong Desa Ngablak. Empowerment Society, 5(1), 22–27. https://doi.org/10.30741/eps.v5i1.720
Seethamraju, R., & Hecimovic, A. (2022). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, 48(4), 780–800. https://doi.org/10.1177/03128962221108440
Triandini, E., Jayanatha, S., Indrawan, A., Werla Putra, G., & Iswara, B. (2019). Metode Systematic Literature Review untuk Identifikasi Platform dan Metode Pengembangan Sistem Informasi di Indonesia. Indonesian Journal of Information Systems, 1(2), 63. https://doi.org/10.24002/ijis.v1i2.1916
Widhiastutik, F., & Kuntardina, A. (2022). Keputusan Pembelian Lipstik Pada Mahasiswi STIE Cendekia. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 15(1), 44-51. https://doi.org/https://doi.org/10.58431/jumpa.v15i1.198
Vărzaru, A. A. (2022). Assessing the Impact of AI Solutions’ Ethical Issues on Performance in Managerial Accounting. Electronics (Switzerland), 11(14). https://doi.org/10.3390/electronics11142221
Published
2023-12-30
How to Cite
Safitri, D., Sania, R., & Wahyudi, M. (2023). Implementasi Akuntansi Manajemen Berbasis Artificial Intelligence dalam Pengendalian Biaya. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 16(2), 182-187. https://doi.org/https://doi.org/10.58431/jumpa.v16i2.268
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Articles
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