THE ROLE OF CHAT GPT (GENARATIVE PRE-TRAINED TRANSFORMER) IN PREPARING FINANCIAL DATA FOR FINAL ASSIGNMENTS: STUDY OF ACCOUNTING STUDENTS AT JEMBER UNIVERSITY
DOI:
https://doi.org/10.55171/apjms.v12i3.1526Abstract
This research aims to explore the potential of Chat GPT in improving the quality of accounting students' work. In the digital era which is characterized by rapid technological developments, AI offers various applications that can support students in the learning process and application of accounting concepts. The research method used was a mixture, including surveys of accounting students at several educational institutions and in-depth interviews with lecturers and industry practitioners. The research results show that the application of Chat GPT, such as data analysis, accounting process automation, and information system development, can increase the efficiency and effectiveness of completing academic tasks. However, this research also identified challenges, including a lack of understanding of Chat GPT technology among students and lecturers, as well as limited access to the necessary tools. These findings provide important insights for the development of accounting curricula that are more relevant and responsive to industry needs, as well as recommend concrete steps for the integration of AI in accounting education. Thus, it is hoped that this research can contribute to increasing the competency of accounting students in the digital era, preparing them to face the challenges and opportunities offered by modern technology.References
Abbas, A. (2023). Analisis Survey Penggunaan Artificial Intelligence (AI) dalam Penulisan Tugas Akhir Karya Tulis Ilmiah (TA-KTI) di Kampus Akademi Ilmu Komputer (AIKOM) Ternate, Maluku Utara, Indonesia. Prosiding Seminar Nasional Universias Muhammadiyah Bone, 1(1). https://doi.org/https://doi.org/10.56983/prosidingkemahasiswaan.v1i1.1461
Annas, A. N., Wijayanto, G., Cahyono, D., Safar, M., & Ilham, I. (2024). Pelatihan Teknis Penggunaan Aplikasi Artificial Intelligences (AI) Chat Gpt Dan Bard AI Sebagai Alat Bantu Bagi Mahasiswa Dalam Mengerjakan Tugas Perkuliahan. JournalofHumanAndEducation, 4(1), 332–340. https://doi.org/https://doi.org/10.31004/jh.v4i1.617
A. Muri, Yusuf. (2019). Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan Edisi Pertama Cetakan ke-5. Jakarta. Kencana Prenadamedia Group.
Ariyanto, Z. R., Sari, N. P., Nurhidayah, O., Hikmahwati, R., Hayat, S., & Sulistyono, Y. (2023). Kajian Fenomena Kesenjangan Generasi dalam Konteks Kehidupan Kampus menurut Perspektif Ilmu Komunikasi. Jurnal Ilmiah Ilmu Sosial, 9(2). https://doi.org/https://doi.org/10.23887/jiis.v9i2.70980.
Brown, T. B., Mann, B., Ryder, N., Subbiah, M., Kaplan, J., Dhariwal, P., ... & Amodei, D. (2020). Language models are few-shot learners. arXiv preprint arXiv:2005.14165.
Creswell, J. W. (2018). Research Design: Qualitative, Quantitative, and Mixed. Methods Approaches. Los Angeles: SAGE Publications.
Filasari, I. N. E., & Suranto, S. (2025). Transformative Effect of ChatGPT on Accounting Education: A New Era AI Chatbot. Jurnal Paedagogy, 12(1), 83–91.
Hasanah, U. (2024). Privasi Data Dan Transparasi: Tantangan Etis Dalam Penerapan Artificial Intelligence (AI) Di Bidang Akuntansi. Smart Goals:Jurnal Bisnis Digital Dan Manajemen, 1(1).
Hidayanti, W., & Azmiyanti, R. (2023). Dampak Penggunaan Chat GPT pada Kompetensi Mahasiswa Akuntansi: Literature Review. Seminar Nasional Akuntansi Dan Call for Paper, 3(1), 83–91. https://doi.org/10.33005/senapan.v3i1.288
Ikhsan, I., Artasoma, P., Karliani, E., & Sunarno, A. (2025). Etika Dalam Pemanfaatan Kecerdasan Buatan Di Kelas IX SMP. SCIENCE : Jurnal Inovasi Pendidikan Matematika Dan IPA, 5(1).
Lestari, N., Jafar, R. F., Febriyanti, N., Saleh, N., Rahmadani, I., & Arsal, M. (2024). Penerapan Kecerdasan Buatan Dalam Akuntansi Keuangan: Tantangan Dan Peluang. IJMA (Indonesian Journal of Management and Accounting), 5(2). https://ejournal.almaata.ac.id/index.php/IJMA/index
Mustaghfiroh, S., Permatasari, F., Suhaimi, I., & Hidayati, B. M. R. (2025). Tranformasi Media Pembelajaran Dengan Kecerdasan Buatan. AIJES, 4(1).
OpenAI. (2023). GPT-4 Technical Report. Retrieved from https://openai.com/research/gpt-4
OpenAI. (2024). GPT-4o: Real-time multimodal AI. Retrieved from https://openai.com
OpenAI. (2025). GPT-4.5 Overview. Retrieved from https://openai.com
Piaget, J. (1972). The psychology of the child. Basic Books.
Priowirjanto, E. S., Israwan, A. R. R., Josca, M. P., Abdallah, R., Kevin, N., Ardhiansyah, C., Desiani, R. H., & Munaf, C. R. (2023). Sosialisasi mengenai aspek hukum dari penggunaan chatgpt dalam dunia pendidikan di smk al-wafa kabupaten bandung. Kebuyutan: Jurnal Kajian Ilmu Sosial Dan Humaniora Berbasis Kearifan Lokal, 2(2), 92–99.
Primasatya, R. D., Labbaik, M., Mujtaba, M. I. E., & Wahono, R. D. (2024). Self-leadership Dalam Menyikapi Perkembangan TeknologiChatbots AIdi Dunia Pendidikan Akuntansi: Tinjauan PerspektifAdaptive Leadership. Owner: Riset & Jurnal Akuntansi, 8(2). https://doi.org/https://doi.org/10.33395/owner.v8i2.2313
Ramadhan, F. K., Faris, M. I., Wahyudi, I., & Sulaeman, M. K. (2023). Pemanfaatan Chat Gpt Dalam Dunia Pendidikan. Jurnal Ilmiah Flash, 9(1), 25. https://doi.org/10.32511/flash.v9i1.1069
Radford, A., Narasimhan, K., Salimans, T., & Sutskever, I. (2018). Improving language understanding by generative pre-training. OpenAI. Retrieved from https://openai.com/research
Rinaldi, K., & Roisah, K. (2025). PengaruhKecerdasanBuatandanIlmuHukumdalamKehidupanBermasyarakatdenganPendekatanTeoriHukum. Sang Pencerah Jurnal Ilmiah Universitas Muhammadiyah Buton, 11(1). https://doi.org/https://doi.org/10.35326/pencerah.v11i1
Saduk, L. M., & Chariri, A. (2024). Ketidakjujuran Akademik pada Mahasiswa Akuntansi yang dibantu oleh Artificial Intellgence (AI): Perspektif Fraud Triangle. JAIM (Jurnal Akuntansi Manado), 5(1). https://doi.org/https://doi.org/10.53682/jaim.vi.8141
Salsabilla, K. A. Z., Hadi, T. D. F., Pratiwi, W., & Mukaromah, S. (2023). Pengaruh Penggunaan Kecerdasan Buatan Terhadap Mahasiswa Di Perguruan Tinggi. SITASI Seminar Nasional Teknologi Dan Sistem Informasi, 3(1). https://doi.org/https://doi.org/10.33005/sitasi.v3i1.371
Smith, J. (2023). AI tools in financial education: Applications and implications. Pearson Education.
Saputra, N. J., & Hidayati, D. (2023). Persepsi Dosen Pascasarjana Universitas Swasta terhadap ChatGPT dalam Meningkatkan Mutu Pembalajaran. Justin : Jurnal Sistem Dan Teknologi Informasi, 11(3), 532–537. https://doi.org/10.26418/justin.v11i3.67023
Sri Ayem, U. W., Wahidah, U., Sari, E. Y., Supatman, S., Kinasih, I., & Lestar, P. (2024). Kajian Implementasi Pemanfaatan Artificial Intelligence Dalam Bidang Akademik Pada Mahasiswa Program Studi Akuntansi Di Daerah Istimewa Yogyakarta. JEMMA (Jurnal of Economic, Management, and Accounting), 7(2). https://doi.org/DOI: http://dx.doi.org/10.35914/jemma.v7i2.2967
Susanto, H. (2021). Inovasi Pembelajaran Akuntansi Digital. Jakarta: Prenada Media.
Wahid, R., Hikamudin, E., & Hendriani, A. (2023). Analisis Penggunaan Chat-GPT Oleh Mahasiswa Terhadap Proses Pendidikan di Perguruan Tinggi. Jurnal Pedagogik Indonesia, 1(2), 112–117.
Wibowo, T. U. S. H., Akbar, F., Ilham, S. R., & Fauzan, M. S. (2023). Tantangan dan Peluang Penggunaan Aplikasi Chat GPT Dalam Pelaksanaan Pembelajaran Sejarah Berbasis Dimensi 5.0. Jurnal PETISI, 04(02), 69–76.
Witjaksono, G., Nasar, I., Ahyani, E., Nugroho, I. H., & Raharjo, I. B. (2023). Pelatihan Teknis Penggunaan Aplikasi Artificial Intelligences (AI) Google Slides Dan Prezi Sebagai Alat Bantu Bagi Mahasiswa Dalam Mengerjakan Tugas Presentasi. Journal Of Human And Education (JAHE), 3(3). https://doi.org/https://doi.org/10.31004/jh.v3i3.327
Wona, G. P., & Wany, E. (2024). Future Account For Career : Pengaruh Karir Profesi Akuntan Terhadap Minat Mahasiswa Akuntansi GEN Z Di Era Digital. Journal of Accounting and Financial Issue (JAFIS), 5(1). https://doi.org/https://doi.org/10.24929/jafis.v5i1.3448
Yuliansyah, H., & Saidah, N. (2025). Transformasi Kurikulum Berbasis Kecerdasan Buatan Sebagai Strategi Pendidikan Abad 21. EDUCAN Jurnal Pendidikan Islam, 9(1). https://doi.org/DOI: 10.21111/educan.v9i1.13352
Zuliana, M. A., Irwansyah, Putri, I. R., & Fareby, T. N. (2024). Persepsi Mahasiswa Tentang Penggunaan Artificial Intellegence Quilbot Dalam Mengatasi Plagiarisme Dan Kesadaran Etika Akademik Mahasiswa Dan Dosen. Jurnal Inovasi Pendidikan, 6(3).
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Shofyan Hadi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
