BLOCKCHAIN DAN ARTIFICIAL INTELLIGENCE : MASA DEPAN AKUNTANSI DAN AKUNTAN DALAM DISRUPSI OTOMATISASI

The aim of this research is to analyze the development of accounting in the era of blockchain and artificial intelligence (AI) and interventions from blockchain technology and artificial intelligence (AI) in the field of accounting. This research was conducted to prepare accountants in facing automation disruption caused by technology. blockchain and artificial intelligence (AI) in the field of accounting in the future. This research uses qualitative methods, the data used in this research is secondary data in the form of literature studies and uses primary data through interviews to strengthen the results of literature studies. This research will use interviews to strengthen and add information from the results of the literature study, with the interview subjects being academics in the field of accounting, with the criteria for research subjects being those who are considered to have knowledge related to blockchain and artificial intelligence (AI) in the field of accounting and also have experience more in the field of accounting for approximately 2 years, and can fulfill the need for answers to the problem formulations posed. The research results show that implementing blockchain in accounting can increase transparency, security and efficiency of the transaction recording process. Blockchain enables immutable record keeping, thereby reducing the risk of data manipulation and increasing the accuracy of financial information. On the other hand, AI has the potential to automate routine tasks such as transaction recording and reconciliation, allowing accountants to focus on data analysis and strategic decision making.

Keywords: blockchain, artificial intelligence, automation disruption in accounting