# The Role of Artificial Intelligence in Improving the Efficiency and Accuracy of Local Government Financial Reporting: A Systematic Literature Review
> Darmawati D.

URL kanonis: https://discover.unhas.ac.id/publications/the-role-of-artificial-intelligence-in-improving-the-efficiency-and-accuracy-of
Jurnal / Konferensi: Journal of Risk and Financial Management
Tahun terbit: 2025
DOI: https://doi.org/10.3390/jrfm18110601
ISSN: 19118074
Kuartil SJR: Q2
Citations: 2

## Authors
- Darmawati D.

## Abstract
Digital transformation has driven the use of artificial intelligence (AI) in local government financial reporting to improve efficiency, transparency, and accountability. This study employs a systematic literature review (SLR) approach to analyze 20 relevant articles, identifying common characteristics of publications, research focus, methods, AI technologies used, key findings, research gaps, and future research directions. The analysis results show the dominance of machine learning and expert systems in detecting fraud, predicting financial performance, and improving reporting accuracy. However, limitations in infrastructure, regulations, and system integration across government agencies remain significant challenges to implementing AI in the public sector. This study proposes the need for the development of practical implementation models, collaboration between academics, government, and technology developers, as well as the formulation of policies that support ethical and responsible AI governance. These findings make a significant contribution to shaping the strategic direction of AI utilization to strengthen local government financial reporting systems sustainably.

## Keywords
- Systematic review
- Government (linguistics)
- Local government
- Key (lock)
- Dominance (genetics)
- Business
- Knowledge management
- Expert system
- Finance
- Management science
- Artificial intelligence
- Process management
- Applications of artificial intelligence
- Computer science
- Public policy
- Financial analysis
- Financial services

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Sumber: Discover Unhas — RIMS Universitas Hasanuddin.
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