Graduation Project
Start Date : 30 Sep 2023-01 Jul 2024
Due to the presence of technological development and the development of communications, and after the occurrence of the Fourth Industrial Revolution, all of these reasons led to the emergence of studies that emphasize the development of the accounting profession in its practice in preparing financial statements, which must appear in a perfect way and in a way that is close to reality, and among the financial statements there are Income Statement, which gives me the profit number that is used in making decisions According to a study (Nariswari & Nugraha, 2020, Soh & Connolly,2021). in recent years, there has been a terrible development in technology and communications, which lead to a boom with the techniques of the Fourth Industrial Revolution, which led to the emergence of big data, which will benefit the accountant in using it in his field, but big data needs a tool in order to be used to benefit Accountant According to a study (CHOI & KIM, 2019). In order for us to make decisions based on the Profit Number and use big data that will benefit the accountant in its use, there are modern tools that have appeared with technological development, and one of the most important of these tools is the Artificial Neural Network (ANN) According to a study (Ashaari et al., 2021). There are studies that have suggested that the Artificial Neural Network (ANN) is a better tool for forecasting than many other traditional methods, including regression model, and it will be used in big data by feeding the Artificial Neural Network (ANN) to it in order to produce results According to a study (Fathi et al., 2022).