The Role of Artificial Intelligence in the Development of Accounting for UMKM
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Abstract
The presence of Artificial Intelligence (AI) technology helps many people complete their work. The assistance of Artificial Intelligence is a strategic activity in the accounting development process for Micro, Small, and Medium sized Enterprises. This study aims to examine the impact of Artificial Intelligenceon the accounting practices of Micro, Small, and Medium sized Enterprises. This study employs a literature review to identify books and scientific articles regarding the use of Artificial Intelligence in accounting. This study’s findings indicate that Artificial Intelligence can analyze financial data, generate financial statement, and optimize decision making. However, the adoption of Artificial Intelligence by Micro, Small, and medium sized Enterprises still faces various challenges, including low digital literacy among their workforce and limited budgets. If Micro, Small, and Medium sized Enterprises players rely on Artificial Intelligence for their accounting practices without understanding core principles like creating financial statements and analyzing financial data, the technology will ultimately prove to be a crutch rather than a tool for empowerment. This research implies that it is necessary to enhance human capital and secure sufficient funding. Future research should utilize a field study to gather more comprehensive data.
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