Digital Economic Revolution: The Role of Internet of Things (IoT) And Artificial Intelligence (AI) in Business Management and Accounting
DOI:
https://doi.org/10.61942/oikonomia.v2i2.298Keywords:
Accounting, Artificial Intelligence, Business Management, Digital Economic Revolution, Internet Of ThingsAbstract
The digital economic revolution has changed the global business paradigm by integrating Internet of Things (IoT) and Artificial Intelligence (AI) technologies in company operations. IoT enables connectivity between devices that generate real-time data, while AI analyzes the data to improve decision-making. The implementation of these technologies improves operational efficiency, reduces human error, and accelerates business cycles. However, challenges such as data security, unequal access to technology, and the need to improve workforce competencies are still major obstacles. In accounting and business management, AI and IoT have accelerated the digitization of financial records, data analysis, and risk management. AI with machine learning algorithms can detect suspicious financial patterns and improve the accuracy of financial predictions, while IoT supports supply chain efficiency and asset management. However, the adoption of these technologies requires substantial financial investment as well as regulatory and company policy readiness. In addition, challenges in cybersecurity and digital skills gaps demand comprehensive mitigation strategies. Therefore, collaboration between companies, educational institutions and the public sector is crucial in ensuring the success of sustainable and ethical digital transformation. With the right strategy, companies can optimize AI and IoT to increase competitiveness in the digital era
References
Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218.
Abos, P. (2024). Vendor Lock-In and Interoperability: Importance of interoperability among cloud services.
Achadiyah, B. N. (2019). Otomatisasi pencatatan akuntansi pada UMKM. Jurnal Akuntansi Multiparadigma, 10(1), 188-206.
Adha, L. A. (2020). Digitalisasi industri dan pengaruhnya terhadap ketenagakerjaan dan hubungan kerja di Indonesia. Jurnal Kompilasi Hukum, 5(2), 267-298.
Alayiddrus, A. S., & Rizqi, R. M. (2023). Pengaruh Kemampuan Dan Integritas Dalam Meningkatkan Minat Pembelian. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA), 3(3), 844-854.
Arafat, M., & Wirasto, A. T. E. (2024). Kebijakan Kriminal dalam Penanganan Siber di Era Digital: Studi Kasus di Indonesia. Equality: Journal of Law and Justice, 1(2), 220-241.
Chandna, V., & Tiwari, P. (2023). Cybersecurity and the new firm: surviving online threats. Journal of Business Strategy, 44(1), 3-12.
Damayanti, V. (2025). STRATEGI PEMASARAN BERKELANJUTAN UNTUK MENINGKATKAN DAYA SAING PT. SUN POWER CERAMICS DI ERA DIGITAL: PENDEKATAN INOVATIF DAN PRAKTIS. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(1), 18-45.
Erwin, E., Pasaribu, A. W., Novel, N. J. A., Thaha, A. R., Adhicandra, I., Suardi, C., ... & Syafaat, M. (2023). Transformasi Digital. PT. Sonpedia Publishing Indonesia.
Faizal, M. A., Faizatul, Z., Asiyah, B. N., & Subagyo, R. (2023). Analisis Risiko Teknologi Informasi Pada Bank Syariah: Identifikasi Ancaman Dan Tantangan Terkini. Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi Dan Bisnis Islam, 5(2), 87-100.
Fauziyyah, N. (2022). Efek digitalisasi terhadap akuntansi manajemen. Jurnal akuntansi keuangan dan bisnis, 15(1), 381-390.
Firdaus, M. A. A., & Kuswinarno, M. (2024). Strategi inovatif dalam pengembangan sumber daya manusia dalam meningkatkan daya saing perusahaan di era digital. Jurnal Media Akademik (JMA), 2(11).
Francisco, M., & Linnér, B. O. (2023). AI and the governance of sustainable development. An idea analysis of the European Union, the United Nations, and the World Economic Forum. Environmental Science & Policy, 150, 103590.
Jha, N., Prashar, D., & Nagpal, A. (2021). Combining artificial intelligence with robotic process automation—an intelligent automation approach. Deep learning and big data for intelligent transportation: enabling technologies and future trends, 245-264.
Judijanto, L., Al-Amin, A. A., & Nurhakim, L. (2024). Implementasi Teknologi Artificial Intelligence dan Machine Learning dalam Praktik Akuntansi dan Audit: Sebuah Revolusi atau Evolusi. COSMOS: Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi, 1(6), 470-483.
Kurniati, S., Kom, M., Saptadi, I. N. T. S., Kom, S., Pardosi, V. B. A., Kom, S., ... & Ilham, S. T. (2024). Internet of Thing. CV Rey Media Grafika.
Laelawati, K. (2024). Membangun Budaya Inovasi Melalui Digital Leadership: Tantangan Dan Peluang Dalam Manajemen Sumber Daya Manusia. Jurnal Mirai Management, 9(1), 1144-1152.
Lestari, N., Jafar, R. F., Febriyanti, N., Saleh, N., Rahmadani, I., & Arsal, M. (2024). Penerapan Kecerdasan Buatan Dalam Akutansi Keuangan: Tantangan Dan Peluang. IJMA (Indonesian Journal of Management and Accounting), 5(2), 279-284.
Makhdoom, I., Abolhasan, M., Lipman, J., Liu, R. P., & Ni, W. (2018). Anatomy of threats to the internet of things. IEEE communications surveys & tutorials, 21(2), 1636-1675.
Meneghello, F., Calore, M., Zucchetto, D., Polese, M., & Zanella, A. (2019). IoT: Internet of threats? A survey of practical security vulnerabilities in real IoT devices. IEEE Internet of Things Journal, 6(5), 8182-8201.
Mohammed, F. S., & Ozdamli, F. (2024). A Systematic Literature Review of Soft Skills in Information Technology Education. Behavioral Sciences, 14(10), 894.
Nasman, N., Astuti, P., & Perwitasari, D. (2024). ETIKA DAN PERTANGGUNGJAWABAN PENGGUNAAN ARTIFICIAL INTELENGENCE DI INDONESIA. Jurnal Hukum Lex Generalis, 5(10).
Neshenko, N., Bou-Harb, E., Crichigno, J., Kaddoum, G., & Ghani, N. (2019). Demystifying IoT security: An exhaustive survey on IoT vulnerabilities and a first empirical look on Internet-scale IoT exploitations. IEEE Communications Surveys & Tutorials, 21(3), 2702-2733.
Norliani, N., Sari, M. N., Safarudin, M. S., Jaya, R., Baharuddin, B., & Nugraha, A. R. (2024). Transformasi digital dan dampaknya pada organisasi: Tinjauan terhadap implementasi teknologi informatika. Jurnal Review Pendidikan dan Pengajaran (JRPP), 7(3), 10779-10787.
Oktavia, S. (2023). Peran Teknologi Dalam Meningkatkan Efisiensi Operasional Perusahaan Logistik. Central Publisher, 1(9), 1049-1056.
Panjaitan, S. P., & Firdaus, R. (2024). PERAN SISTEM INFORMASI AKUNTANSI DALAM MENGOPTIMALKAN EFISIENSI OPERASIONAL PERUSAHAAN. Jurnal Intelek Insan Cendikia, 1(9), 5691-5696.
Pool, J., Akhlaghpour, S., Fatehi, F., & Burton-Jones, A. (2024). A systematic analysis of failures in protecting personal health data: a scoping review. International Journal of Information Management, 74, 102719.
Pranata, W. A., & Ichsan, I. N. (2024). Menggali Peluang Pasar dan Keuntungan Ekonomi dari Penerapan Industrial IoT. Innovative: Journal Of Social Science Research, 4(6), 1628-1638.
Prawiyogi, A. G., & Anwar, A. S. (2023). Perkembangan Internet of Things (IoT) pada Sektor Energi: Sistematik Literatur Review. Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi, 1(2), 187-197.
Priyatna, N. M. (2024). Transformasi Digital: Efisiensi dan Inovasi dalam Manajemen Operasional. Economic Reviews Journal, 3(3), 2653-2662.
Rahmawati, M. I., & Subardjo, A. (2023). Internet Of Things (Iot) Dan Blockchain Dalam Perspektif Akuntansi. Jurnal Akuntansi dan Keuangan (JAK), 28(1), 28-36.
Raihan, M., Nasution, M. L. I., & Daulay, A. N. (2024). Analisis Dampak Perkembangan Teknologi AI Dalam Meningkatkan Efisiensi Operasional Bank Syariah (Studi Kasus Bank Sumut Kantor Cabang Syariah Medan Ringroad). Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(2), 2049-2062.
Ramdhan, H., & Aripin, S. (2024). Strategi digital untuk bisnis: Pendekatan praktis dan implementasi di industri 4.0. ADI Bisnis Digital Interdisiplin Jurnal, 5(1), 34-40.
Raza, E., & Komala, A. L. (2020). Manfaat dan Dampak Digitalisasi Logistik di Era Industri 4.0. Jurnal Logistik Indonesia, 4(1), 49-63.
Respati, D. R., & Sukmadewi, R. (2024). Adaptasi Internet of Things (IoT) dalam Manajemen Distribusi dan Gudang: Rantai Pasokan Pada PT. X. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 7(2), 1712-1719.
Sain, M., & Bahri, S. (2024). Ekonomi Islam sebagai Landasan Fundamental dalam Praktik Bisnis Online Era Digital. El-kahfi| Journal of Islamic Economics, 5(02), 203-218.
Sriningsih, E., Syam, N. A., & Mustamin, I. (2025). Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Makassar. Jurnal Penelitian Multidisiplin Ilmu, 3(5), 2959-2968.
Sunaryo, D., Hamdan, A. A., & Cecilia Winata, D. D. A. (2024). Prediksi tren risiko keuangan perusahaan berdasarkan model machine learning (ARIMA): Tinjauan literatur. Jurnal Akuntansi Manajemen, 3(2), 78-94.
Syahfitri, N. C., Al Fiqih, M. E. K., Putri, C., & Hasibuan, A. (2025). STRATEGI TECNO PRENEURSHIP DALAM MENINGKATKAN INOVASI DAN DAYA SAING INDUSTRI. VARIABLE RESEARCH JOURNAL, 2(01), 146-153.
Tabayyana, Q. F., & Purwhanata, N. R. M. R. (2024). Pengaruh Pelanggaran Etika dalam Perkembangan Teknologi Informasi terhadap Kerahasiaan Data Pribadi. Jurnal Riset Ekonomi Syariah, 145-152.
Trista, R. T. (2022). Peran Internet Of Things (IoT) Dalam Industri 4.0. Jurnal Sains dan Teknologi Widyaloka (JSTekWid), 1(2), 235-241.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Muhammad Umar A
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
