ETHICAL DIMENSIONS OF ARTIFICIAL INTELLIGENCE-ENABLED ACCOUNTING FROM THE PERSPECTIVE OF PANCASILA: NAVIGATING GLOBAL ECONOMIC REALITIES

St. Salmah Sharon; R.A. Widyanti Diah Lestari; Lince Bulutoding; Muh Arif; Mustika Kusuma Basir

St. Salmah Sharon Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
R.A. Widyanti Diah Lestari Universitas Batam
Lince Bulutoding Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Muh Arif Universitas Islam Negeri Alauddin Makassar
Mustika Kusuma Basir Universitas Muslim Indonesia

Keywords: Accounting Ethics, Artificial Intelligence, Integrity, Pancasila, Transparency

Abstract

The development of artificial intelligence (AI) technology in accounting poses ethical challenges that need to be integrated with local values, especially in Pancasila. This study aims to explore the ethical dimensions of accounting that utilize AI in the Pancasila perspective and its relevance in navigating the global economic reality. This study uses qualitative methods through literature studies, in-depth interviews with practitioners and academics, and data mining from webinars that raise the theme of Pancasila and technology. The resource persons include practitioners, academics, and observers of Pancasila. The results of the study indicate that the use of AI in accounting must be directed to support transparency, integrity, fairness, and accuracy, in accordance with the values of Pancasila. In addition, education, professional development, and strategic decision-making are key factors in ensuring the ethical use of AI. This study provides theoretical implications for the development of accounting ethics and practical guidance for practitioners, regulators, and the public in integrating AI with Pancasila values. Ethical challenges and accounting policies in the use of AI are also discussed to ensure sustainability and integrity.