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Donal Devi Amdanata
Burhan Burhan
Agus Seswandi
Aulia Rani Annisava


Akuntan adalah salah satu profesi yang diramalkan oleh para ahli akan tergantikan perannya oleh teknologi pada masa yang akan datang. Hal ini tentu saja menjadi tantangan bagi kampus-kampus yang membuka program studi akuntansi dan mahasiswa-mahasiswa akuntansi. Walaupun kondisi tersebut merupakan sebuah ramalan, tetapi ramalan tersebut dihasilkan setelah para ahli melakukan penelitian-penelitian. Faktanya, telah ada beberapa profesi yang mulai berkurang permintaannya, misalnya tenaga supporting dalam industri perbankan. Kondisi inilah yang menyebabkan ramalan-ramalan tersebut bukan isapan jempol semata. Tentu saja tantangan tersebut harus dijawab dengan persiapan-persiapan yang matang, sehingga ketika ramalan itu mulai terwujud, kampus-kampus, mahasiswa-mahasiwa dan lulusan-lulusan program studi akuntansi telah siap menghadapi kondisi tersebut. Penelitian ini bertujuan untuk mengukur sejauh mana mahasiswa program akuntansi mengetahui tantangan tersebut. Dengan mengetahui sejauh mana mengetahui tantangan tersebut, maka kampus-kampus yang membuka program studi akuntansi, khususnya program studi akuntansi di lingkungan Universitas Lancang Kuning mulai merancang dan merencanakan langkah-langkah untuk mengantisipasi tantangan tersebut. Misalnya dengan membuka mata kuliah yang berkaitan dengan Accounting Artificial Intelligence. Hasil penelitian ini menunjukkan bahwa kesiapan teknologi ternyata tidak memiliki pengaruh terhadap pengetahuan teknologi Artificial Intelligence dalam bidang akuntansi.

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