Dampak Penggunaan Kecerdasan Buatan Artificial Intelligence dalam Praktik Akuntansi pada Bank Syariah Indonesia
DOI:
https://doi.org/10.32678/bs.v10i1.9216Keywords:
Financial, Artificial Intelligence, AccountingAbstract
Artificial Intelligence (AI) can be explained as a branch of computer science that focuses on developing computer systems capable of performing tasks that normally require human intelligence. The purpose of this study is to cover the path of using artificial intelligence in accounting practices in Islamic banks, as well as to identify the accounting profession. With a better understanding of the impact and implications, accounting professionals working in the banking sector can prepare themselves effectively for the changes that are taking place and take the necessary steps to optimize the benefits of using AI. The method used in this study is a qualitative descriptive method that focuses on individual observations and this research includes research that is a library research study. The results of this study are that this research identifies the impact of using AI in accounting practices in Islamic banks. The use of AI enables better market analysis and prediction, automation of financial reporting, and detection of anomalous patterns to combat fraud. However, new understanding and skills are needed for bank staff, as well as good regulations to address ethical challenges related to data privacy and algorithm transparency. This research is important for optimizing the application of AI technology in the Islamic banking sector.
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References
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AICPA. (2020). Future-Ready CPA: Adapting to Change in a Disrupted Environment. Retrieved from. https://www.aicpa.org/content/dam/aicpa/interestareas/frc/downloadabledocuments/future-ready-cpa-whitepaper.pdf
Alles, M., Brennan, N., Kao, L., & Soderstrom, N. (2019). The Role of the Accounting Profession in the Era of Data Analytics and AI: Organizational Imperatives and Professional Challenges. Journal of Accounting Research, 57 (2), 431–468.
Bagana, B. D., Irsad, M., & Santoso, I. H. (2021). ARTIFICIAL INTELLIGENCE AS A HUMAN SUBSTITUTION? CUSTOMER’S PERCEPTION OF THE CONVERSATIONAL USER INTERFACE IN BANKING INDUSTRY BASED ON UTAUT CONCEPT. Review of Management and Entrepreneurship, 5(1), 33–44.
Brennan, B., Baccala, M., & M., and F. (2017). Artificial intelligence comes to financial statement audits.. [online] CFO. Avaliable at: http://ww2.cfo.com/auditing/2017/02/artificial-intelligence-audits/
Burns, J., & McKee, M. (2020). Beyond the Numbers: The Evolution of the Accountant in the Age of Artificial Intelligence. Journal of Accountancy.
Davis, K., & Yoo, B. (2017). The Rise of Artificial Intelligence in Accounting and Auditing: Fad or Paradigm Shift? Of Emerging Technologies in Accounting, 14(2), 255–264.
Frederica, D., & Murwaningsari, E. (2021). The Effect of the Use of Artificial Intelligence and Operational Risk Management on Banking Performance with the Implementation of Regulation as a Moderation Variable. DEGRES, 20(1), 146–158.
Hasanah, W., & Ajib, M. (2022). APPLICATION OF FINTECH FOR A MODERN ISLAMIC FINANCIAL INDUSTRY: CHALLENGES AND PRACTICAL SOLUTIONS. Journal of Islamic Accounting and Finance, II(2), 1–14.
Hendratmoko. (2021). PENGARUH KUALITAS LAYANAN SYARIAH BERBASIS ARTIFICIAL INTELLIGENCE DAN RELIGIUSITAS TERHADAP LOYALITAS PELANGGAN PERBANKAN SYARIAH DI INDONESIA. Universitas Islam Negeri (UIN) Syarif Hidayatullah Jakarta.
Irmayanto. (2011). Bank dan Lembaga Keuangan. Universitas Trisakti.
KPMG. (2020). Ethical Considerations for AI in the Accounting Profession. Retrieved from. https://home.kpmg/
Nasution, M. I. (2015). POLA PERTANGGUNGJAWABAN PIDANA BANK KAITANNYA DENGAN TINDAK PIDANA PERBANKAN. ADLIYA: Jurnal Hukum Dan Kemanusiaan, 9(2), 317–338. https://www.ppatk.go.id/siaran_pers/read/958/tindak-pidana-pencucian-uang-%0Adalam-perbankan-mengharuskan-rahasia-bank-wajib-tidak-dirahasiakan.html,
Noor, J. (2016). Metodologi Penelitian. Kencana Prenada.
Pash, C. (2016). KPMG will soon be using artificial intelligence for audits in Australia. Business Insider.
Rahmawati, Y. (2022). AKUNTANSI SYARIAH DI INDONESIA DALAM ERA DIGITAL. Journal of Islamic Economics and Finance, 2(1), 1– 12.
Raphael, J. (2015). How Artificial Intelligence can Boost Audit Quality. [online] CFO. Avaliable at: http://ww2.cfo.com/auditing/2015/06/artificial-intelligence-can-boost-audit-quality/
Samsudin, N. M. I., Halim, A. H. A., & Khalid, R. M. (2021). Adakah Kecerdasan Buatan Boleh Berfungsi sebagai Penasihat Syariah? Analisis Peranannya dalam Sektor Pasaran Modal Islam. Islāmiyyāt, 43, 3–15.
Setiono, I. (2019). Peran Funding Officer Dalam Meningkatkan Jumlah Nasabah Melalui Fasilitas E-Banking (Studi Di BNI Syariah Kantor Cabang Bengkulu). http://repository.iainbengkulu.ac.id/3262/, diakses pada tanggal 1 Juli 2023.
Setyaji, A. ., & Musaroh. (2018). Analisis Faktor Penjelas Pendapatan Margin Murabahah pada Bank Umum Syariah di Indonesia. Jurnal Fakultas Ekonomi, 1 No. 2, 559-568.
Tartila, M. (2022). Strategi Industri Perbankan Syariah dalam Menghadapi Era Digital. Jurnal Ilmiah Ekonomi Islam, 8 No. 2, 3310–3316. https://doi.org/10.29040/jiei.v8i3.6408
Usman, H., & Projo, N. W. K., Chairy, C., Haque, M. G. (2022). The exploration role of Sharia compliance in technology acceptance model for e-banking (case: Islamic bank in Indonesia). Journal of Islamic Marketing, 13(5), 1089–1110. https://doi.org/10.1108%0A1089–1110/JIMA-08-2020-0230
Willington, B. (2016). Can artificial intelligence replace an auditor? – Accru. [online] Accru. Available at: http://www.accru.com/2016/08/can-artificial-intelligence-replace-an-auditor/
Yu, T. R., & Song, X. (2021). Big Data and Artificial Intelligence in the Banking Industry. In HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, (pp. 4025-4041).
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