PEMBERDAYAAN AKUNTAN FREELANCE MELALUI KECERDASAN BUATAN DI ERA SOCIETY 5.0: STUDI KASUS PENGEMBANGAN TEMPLATE PELAPORAN KEUANGAN OTOMATIS UNTUK UMKM

Abstract

Micro, small, and medium enterprises (MSMEs) in Indonesia largely depend on basic spreadsheets to produce financial reports, while modern accounting software is often perceived as costly and complex. This condition weakens the readability, transparency, and accountability of small-business financial information. This study examines how a freelance accountant leveraged artificial intelligence (AI)—primarily Claude, supported by ChatGPT—as a development aid to build an automated reporting template that transforms spreadsheet input into a clean, professional, web-based (HTML) report, within the spirit of empowerment in the Society 5.0 era. Using a qualitative case study of four MSME clients, data were gathered through participant observation, before-and-after report documentation, and client feedback, and analysed through the Task-Technology Fit (TTF) framework. The findings show that the template reduced monthly report preparation time from about two to three hours to roughly one hour and produced reports that clients found easier to read and more professional, thereby strengthening financial transparency and accountability. The study contributes by repositioning AI not as a finished product to be consumed but as an enabler that empowers domain practitioners to create their own inclusive digital solutions