Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports

Authors

  • Dito Aditia Darma Nasution Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.56444/icbeuntagsmg.v2i2.2186

Keywords:

Artificial Intelligence, Financial Statements, Regional Finance

Abstract

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

References

Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172

Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being? European Research on Management and Business Economics, 28(2). https://doi.org/10.1016/j.iedeen.2021.100192

Gadár, L., Szabó, M., Lantos, Z., & Abonyi, J. (2024). Measuring factors affecting local loyalty based on a correlation network. Cities, 145. https://doi.org/10.1016/j.cities.2023.104677

Habu, A. A., & Henderson, T. (2023). Data Subject Rights As A Research Methodology: A Systematic Literature Review. Journal of Responsible Technology, 16(October). https://doi.org/10.1016/j.jrt.2023.100070

Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. https://doi.org/10.1016/j.envc.2022.100632

Nagitta, P. O., Mugurusi, G., Obicci, P. A., & Awuor, E. (2022). Human-centered artificial intelligence for the public sector: The gate keeping role of the public procurement professional. Procedia Computer Science, 200(2019), 1084–1092. https://doi.org/10.1016/j.procs.2022.01.308

Panggabean, F. Y. (2021). Implementation of Government Financial Information Systems Toward Local Government Financial Statements: Case Study in Deli Serdang, Indonesia. Journal of Social Sciences, IV(2), 98–106. https://doi.org/10.52326/jss.utm.2021.4(2).10

Ramadhan, P. R., Panggabean, F. Y., & Lubis, N. P. (2023). Dehumanization of Village Financial Management: Erich Fromm’s Perspective Accounting Reconstruction. International Journal Of Humanities Education And Social Sciences, 2(5), 1638–1646. https://ijhess.com/index.php/ijhess/

Saba, C. S., & Pretorius, M. (2024). The impact of artificial intelligence (AI) investment on human well-being in G-7 countries: Does the moderating role of governance matter? Sustainable Futures, 7(November 2023), 100156. https://doi.org/10.1016/j.sftr.2024.100156

Satibi, I., & Atik, R. (2023). Implementation of Village Government Capacity Building Policies in Indonesia. Tec Empresarial, 18(2), 479–493. https://revistas.tec-ac.cr/index.php/tec_empresarial/article/view/255/153

Sukmadilaga, C., Pratama, A., & Mulyani, S. (2015). Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences, 211(September), 513–518. https://doi.org/10.1016/j.sbspro.2015.11.068

Downloads

Published

2024-11-25

How to Cite

Nasution, D. A. D. (2024). Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports. Proceeding of The International Conference on Business and Economics, 2(2), 274–280. https://doi.org/10.56444/icbeuntagsmg.v2i2.2186

Similar Articles

1 2 3 4 > >> 

You may also start an advanced similarity search for this article.