Akuntansi pada Negara dan Perusahaan (Berdasarkan Perspektif AI, ML, dan IoT)
DOI:
https://doi.org/10.63822/90jayj62Keywords:
Akuntansi Negara, Akuntansi Perusahaan, Gaétan Breton, Artificial Intelligence, Machine LearningAbstract
Artikel ini membahas perbedaan konseptual dan institusional antara praktik akuntansi di negara dan perusahaan. Dengan merujuk pada pemikiran Gaétan Breton yang menekankan akuntansi sebagai konstruksi sosial dan institusional, analisis ini menggambarkan bagaimana tujuan politik, logika manajerial, sistem akuntabilitas, serta struktur insentif membentuk praktik akuntansi pada kedua domain tersebut. Paper ini juga mengkaji bagaimana teknologi modern seperti Artificial Intelligence (AI), Machine Learning (ML), dan Internet of Things (IoT) mentransformasi praktik akuntansi saat ini. Hasil studi menunjukkan bahwa meskipun secara teknis terdapat konvergensi dalam penggunaan basis akrual, praktik akuntansi sektor publik dan privat tetap berbeda secara fundamental karena perbedaan tujuan, insentif, dan konteks institusional.
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Copyright (c) 2025 Nara Pelita Sari Kaban, Susan Cornelya Hermina, Iskandar Muda (Author)
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