Kecerdasan Buatan Mengurangi atau Meningkatkan Beban Kerja Gen Z di Bidang Akuntansi?
DOI:
https://doi.org/10.55587/jla.v6i2.296Kata Kunci:
Kecerdasan Buatan, Akuntansi, Penerimaan Teknologi, socio-technical systems, Beban KerjaAbstrak
Fokus utama penelitian ini adalah untuk menguji persepsi kegunaan dan kemudahan penggunaan AI, serta keselarasan aspek sosio-teknis dalam memengaruhi persepsi individu terhadap beban kerja penerapan AI. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan LISREL untuk menganalisis hubungan antara penerimaan teknologi, dukungan sosio-teknis, dan beban kerja dalam penggunaan AI. Data dikumpulkan dari karyawan Generasi Z yang bekerja di bidang akuntansi guna menangkap persepsi mereka mengenai kegunaan, keselarasan sosio-teknis, dan dukungan organisasi dalam implementasi AI pada tugas-tugas profesional mereka. Temuan penelitian mengungkapkan bahwa semakin tinggi penerimaan terhadap AI, semakin tinggi pula beban kerja yang dirasakan oleh karyawan Generasi Z. Selain itu, studi ini menemukan bahwa sistem sosio-teknis yang disediakan oleh organisasi tidak serta-merta menyederhanakan pekerjaan karyawan Generasi Z di bidang akuntansi. Penelitian di masa depan perlu mempertimbangkan pengambilan sampel berstrata (stratified sampling) untuk menguji perbedaan kontekstual. Studi ini menyoroti perlunya penyederhanaan proses sosio-teknis agar dukungan organisasi tidak menciptakan kompleksitas baru dalam implementasi AI di bidang akuntansi. Penelitian ini menggarisbawahi pentingnya keseimbangan antara penerimaan teknologi secara individu dan desain sistem sosio-teknis organisasi, guna memastikan bahwa implementasi AI tidak hanya menyentuh aspek teknis tetapi juga menjaga kesejahteraan, motivasi, serta hubungan sosial karyawan di tempat kerja. Penelitian ini memberikan kebaruan (novelty) dengan menawarkan perspektif mengenai adopsi AI di kalangan karyawan akuntansi Generasi Z melalui integrasi penerimaan teknologi dan sistem sosio-teknis dalam menjelaskan persepsi beban kerja. Temuan ini diharapkan dapat memperkaya literatur mengenai adopsi teknologi, khususnya kecerdasan buatan, dalam profesi akuntansi.
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