Abstract :

Objective: This study aims to analyze the impact of Artificial Intelligence (AI) integration on the accounting profession in Indonesia, with a focus on identifying adaptation challenges, emerging career opportunities, and developing competency recommendations for preparing accounting graduates.

Method: This study uses a systematic literature review with a descriptive-analytical approach. Primary data sources consist of 15 research articles, institutional publications (such as the Indonesian Institute of Accountants), and current media analysis (2024-2025) discussing accounting, AI, and the future of work [1, 2, 3, 4, 5, 6].

Key Findings: The analysis shows that AI automates routine accounting tasks [4], but paradoxically opens up new strategic roles such as financial data analysts, cyber auditors, and sustainability consultants [2, 3]. The main challenge lies in the digital competency gap [5]. This study identifies a critical need for a hybrid curriculum that combines traditional accounting skills, data literacy (such as the use of Power BI, basic Python), and soft skills such as critical thinking and ethics [1, 6, 7, 8].

Conclusion: The future of the accounting profession is not replacement by machines, but rather an evolution towards human-AI collaboration [9]. The success of accounting graduates is determined by adaptability, continuous learning, and mastery of a unique combination of technical, digital, and strategic competencies [10, 14].

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Keywords :

Accountant Competencies, Accounting Education, artificial intelligence (AI), Career Roadmap, Digital transformation, Future Accounting.

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References :

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2. Asosiasi Emiten Indonesia. (2025). Masa Depan Profesi Akuntan di Era Teknologi dan Keberlanjutan. Diakses dari https://aei.or.id/artikel/masa-depan-profesi-akuntan-di-era-teknologi-dan-keberlanjutan
3. BINUS University. (2025). Mengintip Masa Depan: Prospek Karier Jurusan Akuntansi di Era Digital. Diakses dari https://binus.ac.id/alsut/2025/04/09/mengintip-masa-depan-prospek-karier-jurusan-akuntansi-di-era-digital/
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