The Chairman of the Indonesian Institute of Accountants (IAI) Central\nJava Region, Hendri Santosa, is confident that the accountancy\nprofession will not be replaced by artificial intelligence (AI).<\/p>\n
\u201cSo, accountants are now facing extraordinary challenges with the\nremarkable development of information technology, AI,\u201d he said in\nSemarang on Saturday.<\/p>\n
He made the remarks at a national seminar themed \u201cBuilding Public\nTrust through Transparency of Government and Business Entities:\nTransparency and Accountability as the Foundation of Public Trust\u201d.<\/p>\n
The seminar was organised by IAI Central Java together with the Audit\nBoard of Indonesia (BPK) and Sultan Agung Islamic University (Unissula)\nSemarang.<\/p>\n
If the presence of AI is not accompanied by good ethics on the part\nof an accountant, he said, financial manipulation could occur.<\/p>\n
\u201cYou input the figures, ask the AI, and it can produce output\naccording to our wishes. Now, if it is not prepared properly, that is\nthe risk,\u201d he said.<\/p>\n
In fact, he said, the heavy challenge ahead for the accountancy\nprofession relates to ethics, morality, integrity and honesty.<\/p>\n
According to him, the presence of AI has also led many young people\ntoday to be reluctant to pursue accountancy because they assume the\nprofession will be displaced by technology.<\/p>\n
However, he stressed that an accountant must possess \u201cjudgement\u201d \u2014 an\nassessment, opinion, consideration or decision that AI does not\nhave.<\/p>\n
\u201cSo it cannot be replaced by AI. Because there is expertise there,\n\u2018judgement\u2019, a consideration that a robot cannot possess. A robot, if it\ngoes right, it keeps going right,\u201d he said.<\/p>\n
Meanwhile, BPK Member III Prof.\u00a0Dr.\u00a0Akhsanul Khaq acknowledged that\nAI now poses a distinct challenge for the auditing and accountancy\nprofessions.<\/p>\n
\u201cRecently I have also been observing the use of AI to conduct\nperformance audits. Now, is this a sign that the auditing profession\ncould be replaced by AI?\u201d he said.<\/p>\n
If the auditing profession could be replaced by AI, he said, what\nabout the accountancy profession as the preparer of financial\nstatements?<\/p>\n
However, Government Regulation No.\u00a043\/2025 on Financial Reporting now\nrequires that the preparation of financial statements be carried out by\ncompetent, professional personnel with integrity in the field of\naccounting, evidenced by professional certifications such as Chartered\nAccountant (CA) or accountant registration.<\/p>\n
\u201cSo, with that, Alhamdulillah, the legitimacy of the accountancy\nprofession is becoming increasingly stronger,\u201d he said.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/iai-accountancy-profession-will-not-be-replaced-by-ai-1788011455", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }