ARTIFICIAL INTELLIGENCE (AI) DALAM AKUNTANSI: EKSPLORASI PERSEPSI MAHASISWA TERHADAP TANTANGAN, PELUANG, DAN KESIAPAN PENDIDIKAN

The development of AI technology in the field of accounting is growing rapidly. The transformation of higher education in accounting is required to adapt, so that prospective accountants can compete in the world of work. This study aims to describe the phenomenon of how students perceive the challenges and opportunities posed by AI, the readiness of accounting education, and student expectations for the undergraduate accounting education at the University of Mataram to be more adaptive to the latest technological developments. This study uses a descriptive quantitative research type. The questionnaire was compiled based on indicators of challenges, opportunities, and educational readiness and then distributed to 100 undergraduate accounting students in the 6th and 8th semesters at the University of Mataram. The results show that accounting students have a critical and adaptive attitude towards the development of AI. They are aware of the challenges that may arise, but are also open to the opportunities offered by AI, and hope that the undergraduate accounting education at the University of Mataram is able to adopt AI in current accounting education.