CHALLENGES AND OPPORTUNITIES IN THE IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING SYSTEMS

This study discusses the implementation of Artificial Intelligence (AI) in accounting systems, focusing on identifying the challenges and opportunities presented by this technology in the digital era. The presence of AI holds significant potential to enhance efficiency and accuracy across various aspects of accounting, such as transaction recording automation, financial data analysis, and economic trend prediction. The methods used in this study include literature review and descriptive analysis, aiming to explore various AI applications in accounting while identifying the obstacles faced, such as high costs, limited technical expertise, and data security threats. The research findings indicate that despite these significant challenges, the opportunities for AI implementation in accounting remain substantial for improving operational efficiency and decision-making quality. This study concludes that implementing AI in accounting systems requires comprehensive adjustments and regulatory support. It is hoped that the findings of this study will provide additional insights for practitioners and academics to understand the strategic utilization of AI in the field of accounting.