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Studi Komparatif atas Pemanfaatan Generative Artificial Intelligence dalam Perkuliahan Akuntansi
Abstract
Perkembangan kecerdasan buatan generatif (Generative AI) beberapa tahun terakhir ini sangat pesat dan berpengaruh signifikan di berbagai lini kehidupan, tidak terkecuali dalam dunia akademik. Penelitian ini menggarisbawahi potensi Generative AI sebagai alat pembelajaran Akuntansi, aspek yang belum banyak dieksplorasi. Penelitian ini dilakukan dengan membandingkan respon yang dihasilkan oleh empat Generative AI (ChatGPT, Claude, Copilot, dan Gemini) dalam menjawab soal ujian mata kuliah Pengantar Akuntansi. Data diambil dengan memasukkan delapan soal Akuntansi dengan topik yang berbeda ke dalam setiap AI, lalu hasilnya dinilai dan dilakukan analisis menggunakan metode statistik deskriptif, uji-t, dan ANOVA. Hasil penelitian menunjukkan bahwa Claude memiliki nilai rata-rata tertinggi (87,5), diikuti oleh ChatGPT (77,1) dan Copilot (76,9), sementara Gemini mencatat nilai terendah (33,8). Uji-t dan ANOVA mengkonfirmasi adanya perbedaan signifikan antara performa masing-masing AI, dengan Claude terbukti paling unggul dengan rata. Penelitian ini juga menunjukkan bahwa tidak ada AI yang mampu memberikan jawaban sempurna pada semua soal akuntansi, sehingga penggunaannya harus tetap dievaluasi oleh individu. Penelitian ini memberikan kontribusi bagi pendidikan akuntansi, dengan menyarankan penggunaan AI sebagai alat bantu belajar yang efektif, meskipun tetap diperlukan pengawasan untuk menjaga kualitas dan keaslian hasil akademik.
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DOI: http://dx.doi.org/10.31000/bvaj.v8i2.12752
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