Azzamahdy Ahmad Rafikri, . (2025) SYSTEMATIC LITERATURE REVIEW: PENGGUNAAN CHATGPT DALAM PROSES BELAJAR AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The emergence of ChatGPT has brought about a significant change in the accounting learning process. This study aims to identify the perceived benefits, impacts, and potential uses of ChatGPT in the accounting learning process using a Systematic Literature Review (SLR) approach based on the framework published by Xiao and Watson. A total of 86 scientific articles from various databases such as SSRN, Google Scholar, etc., were selected resulting in 33 relevant articles for further analysis. The results of the study show that ChatGPT provides various benefits, such as facilitating understanding of the material, helping to complete accounting tasks, and supporting more personalized and flexible learning. However, several negative impacts were also found, such as the potential for plagiarism, a decline in critical thinking skills, and excessive dependence on technology. Nevertheless, ChatGPT is considered to have great potential in supporting the transformation of accounting learning in the future if used wisely and ethically. This study also relates the findings to the Technology Acceptance Model (TAM). This study contributes theoretically to the development of literature in the fields of accounting and educational technology, as well as practically for students and educators in managing the use of ChatGPT in the teaching-learning process.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112180] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Andy Setiawan] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | ChatGPT, Learning Accounting, Teaching Accounting, SLR, TAM. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AZZAMAHDY AHMAD RAFIKRI |
| Date Deposited: | 07 Sep 2025 08:58 |
| Last Modified: | 07 Sep 2025 08:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37618 |
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