Main Article Content
Abstract
The rapid adoption of Artificial Intelligence (AI) has reshaped the accounting profession, yet its specific impact within Indonesia’s banking sector remains underexplored. This study aims to analyze how AI transforms accountants’ roles across different banking types, employing a qualitative case study approach on state-owned banks (BRI and Mandiri), private banks (BCA), and digital banks (SeaBank and Bank Jago). The findings show that AI shifts accountants’ responsibilities from routine administrative tasks toward analytical and strategic functions, particularly in algorithm validation and risk management. The degree of implementation varies: state-owned banks struggle with legacy system integration, private banks emphasize reputation risks, and digital banks focus on cybersecurity challenges. These changes require accountants to develop new competencies, including data literacy, AI system understanding, and advanced analytical skills. The study concludes that AI both introduces new risk dimensions and strengthens risk mitigation practices, offering implications for professional adaptation strategies and educational policy development.