DIGITAL ACCOUNTING: THE ROLE OF ARTIFICIAL INTELLIGENCE AND XBRL INCREASING TRANSPARENCY OF ACCOUNTING INFORMATION. THE OVERVIEW BASED ON FINANCIAL DATA TRANSPARENCY ACT (FDTA)
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Abstract
This research is a study that explains the role of digital accounting in Artificial Intelligence and Extensible Business Reporting Language (XBRL), role the very important to transparency information accountancy. The aim of this research is to see how the digitalization of accounting plays a role in the development of accounting information openness. The research method used in this research is a descriptive method, namely the researcher only studies literature and then develops it into writing. The results of this research explain that using, accurate and efficient. with technological developments and a continuously developing business environment, and increasing the transparency of accounting information.
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