The Impact of the AI Revolution in Accounting on Accounting Students' Understanding
DOI:
https://doi.org/10.36555/jasa.v10i2.3054Keywords:
Artificial Intelligence (AI), Accounting, Competency Development, StudentsAbstract
This study aims to analyze the influence of the development of Artificial Intelligence (AI) in the field of accounting on the motivation for competency development and the level of understanding among Accounting students at Kahuripan Kediri University from the 2021–2024 cohorts. The study employs a quantitative research method using a survey approach. Data were collected through questionnaires distributed to students and analyzed using descriptive and inferential statistical techniques. The sample size was 60 students. Respondent characteristics in this study were divided into two categories: gender and class The study measures students' understanding of AI, their motivation to develop competencies, and their readiness to enter the workforce. The Conclusion is AI revolution has a significant and positive impact on the development of students' competencies and their overall understanding The findings are expected to provide insights into the importance of integrating AI into the accounting curriculum and to serve as a reference for higher education institutions in enhancing students' competencies to meet the demands of the industry in the digital era.
References
Afif, Z., Azhari, D. S., Kustati, M., & Sepriyanti, N. (2023). Penelitian ilmiah (kuantitatif) beserta paradigma, pendekatan, asumsi dasar, karakteristik, metode analisis data dan outputnya. INNOVATIVE: Journal Of Social Science Research, 3(3), 682–693. https://doi.org/https://doi.org/10.31004/innovative.v3i3.2260?utm_source=chatgpt.com
Alsabahi, M. A., Ku Bahador, K. M., & Saat, R. M. (2021). The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator. Cogent Business & Management, 8(1), 1899625. https://doi.org/https://doi.org/10.1080/23311975.2021.1899625
Amanda, U., Leli, L., Fahdah, D., & Muchran, M. (2024). Pengaruh Penerapan Teknologi Ai Terhadap Mahasiswa Dalam Pembelajaran Akuntansi Di Universitas Muhammadiyah Makassar. IJMA (Indonesian Journal of Management and Accounting), 5(2), 441–446. https://doi.org/https://doi.org/10.21927/ijma.2024.5(2).441-446
Arifin, M. A. (2021). Competence, competency, and competencies: a misunderstanding in theory and practice for future reference. International Journal of Academic Research in Business and Social Sciences, 11(9), 755–764. https://doi.org/DOI: 10.6007/IJARBSS/v11-i9/11064
Calderon, T. G., Gao, L., & Cardoso, R. L. (2023). Generative artificial intelligence in the classroom: A financial accounting experience. https://doi.org/https://doi.org/10.1108/S1085-462220230000027006
Cheng, X., Dunn, R., Holt, T., Inger, K., Jenkins, J. G., Jones, J., Long, J. H., Loraas, T., Mathis, M., & Stanley, J. (2024). Artificial intelligence’s capabilities, limitations, and impact on accounting education: Investigating ChatGPT’s performance on educational accounting cases. Issues in Accounting Education, 39(2), 23–47.
Eziefule, A. O., Adelakun, B. O., Okoye, I. N., & Attieku, J. S. (2022). The role of AI in automating routine accounting tasks: Efficiency gains and workforce implications. European Journal of Accounting, Auditing and Finance Research, 10(12), 109–134. https://doi.org/https://doi.org/10.37745/ejaafr.2013/vol10n12109134
Hapsari, Y. T., Refiantoro, R. F., & Nugroho, C. R. (2022). Analisis regresi sederhana pada nilai UAS menggunakan Microsoft Excel dan IBM SPSS. Jurnal ARTI (Aplikasi Rancangan Teknik Industri), 17(2), 107–116. https://doi.org/DOI: 10.52072/arti.v17i2.396
Hasan, R. A. (2022). Kecerdasan Buatan (AI) dalam akuntansi & audit: Tinjauan Literatur. Buka Jurnal Bisnis DanPengelolaan10, 440–465. https://doi.org/DOI: 10.4236/ojbm.2022.101026
Hidayati, N., & Manshur, U. (2024). INNOVATION OF LEARNING MEDIA WITH SMART TV TO INCREASE STUDENTS’INTEREST IN LEARNING. Proceeding of International Conference on Education, Society and Humanity, 2(2), 1232–1243. https://doi.org/doi: 10.31294/jp.v22i1.20453
Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53–68. https://doi.org/https://doi.org/10.2308/JETA-2020-054
Juniardi, E. (2024). Peran dan praktik artificial intelligence akuntansi: Systematic literature review. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(2), 885–898.
Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 312–318. https://doi.org/https://ejurnal.kampusakademik.my.id/index.php/jemba/article/view/152
Kurniawati, M. D., & Asana, G. H. S. (2024). Pengaruh Kompetensi, Kualitas Informasi, Dan Perceived Usefulness Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Pada PT. Taspen Persero Kantor Cabang Denpasar. Journal Research of Accounting, 5(2), 293–299. https://doi.org/https://doi.org/10.51713/jarac.2024.527
Mahendra, G. S., Ohyver, D. A., Umar, N., Judijanto, L., Abadi, A., Harto, B., Anggara, I. G. A. S., Ardiansyah, A., Saktisyahputra, S., & Setiawan, I. K. (2024). Tren teknologi AI: Pengantar, teori, dan contoh penerapan Artificial Intelligence di berbagai bidang. PT. Sonpedia Publishing Indonesia. https://doi.org/doi: 10.61132/anggaran.v1i4.233.
Masriyanda, M., Fathurrahman, A., & Abrar, Y. (2024). Analisis Kesiapan Kerja Mahasiswa Akuntasi di Era 4.0 Melalui Variabel Keahlian Akuntansi dan Literasi Digital. Jurnal Akuntansi Dan Keuangan (Jak), 29(1), 93–103. https://doi.org/https://doi.org/10.23960/jak.v29i1.2394
Mohamed Saad, A. M. A. (2025). Adapting accountants to the AI revolution: university strategies for skill enhancement, job security and competence in accounting. Higher Education, Skills and Work-Based Learning, 15(2), 290–305. https://doi.org/doi: 10.1108/HESWBL-10-2023-0295.
Muarif, J. A., Jihad, F. A., Alfadli, M. I., & Setiabudi, D. I. (2022). Hubungan perkembangan teknologi AI terhadap pembelajaran mahasiswa. Seroja: Jurnal Pendidikan, 1(2), 117–127. https://doi.org/10.572349/seroja.v1i2.548
Natanael, Y. A., Ilmi, B., & Jamaris, E. (2023). Penggunaan Teknologi Kecerdasan Buatan dalam Proses Audit Keuangan: Tantangan dan Peluang. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 6(1), 174–181. https://doi.org/https://doi.org/10.30596/jakk.v6i1.15889
Prasetio, T. (2024). Persepsi Mahasiswa Program Studi Akuntansi Terhadap Dampak ArtificialIntelligence Pada Profesi Akuntan. Perspektif: Jurnal Ekonomi Dan Manajemen Akademi Bina Sarana Informatika, 22(1), 29–36. https://doi.org/doi: 10.31294/jp.v22i1.20453
Sugrah, N. U. (2019). Implementasi teori belajar konstruktivisme dalam pembelajaran sains. Humanika: Kajian Ilmiah Mata Kuliah Umum, 19(2), 121–138. https://doi.org/https://doi.org/10.21831/hum.v19i2.29274
Voshaar, J., Wecks, J. O., Plate, B. J., & Zimmermann, J. (2025). Tackling professorial expert bias: The role of ChatGPT in simplifying financial accounting exam texts. Issues in Accounting Education, 40(1), 93–123. https://doi.org/https://doi.org/10.2308/ISSUES-2023-091
Yusuf, M. F. M., Sari, I. M., Hamid, A., & Garusu, I. A. (2023). Integrasi teknologi artificial intelligence dalam sistem akuntansi modern. Journal of Trends Economics and Accounting Research, 4(1), 230–234. https://doi.org/DOI: 10.47065/jtear.v4i1.902
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
