TRANSFORMASI AKUNTANSI MANAJEMEN DI TENGAH PENERAPAN ARTIFICIAL INTELLIGENCE DALAM DUNIA BISNIS
DOI:
https://doi.org/10.62952/jarum.v3i1.109Keywords:
Artificial Intelligence, Akuntansi Manajemen, Transformasi Digital, Analisis Prediktif, Pengambilan Keputusan StrategisAbstract
Penelitian ini membahas transformasi akuntansi manajemen di tengah penerapan Artificial Intelligence (AI) dalam dunia bisnis modern. Perkembangan teknologi digital mendorong perusahaan untuk mengadopsi AI guna meningkatkan efisiensi, akurasi, serta kualitas informasi dalam pengambilan keputusan strategis. Penelitian ini bertujuan untuk mengeksplorasi pengaruh AI terhadap praktik akuntansi manajemen, khususnya dalam proses budgeting, forecasting, pengendalian biaya, dan pengukuran kinerja. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur melalui analisis jurnal internasional, buku akademik, serta laporan organisasi profesi terkait penerapan AI di bidang akuntansi. Hasil kajian menunjukkan bahwa AI mampu mengotomatisasi berbagai proses akuntansi manajemen, memperkuat analisis prediktif, serta menggeser peran akuntan manajemen menjadi mitra strategis berbasis data. Namun, implementasi AI juga menimbulkan tantangan seperti kebutuhan kompetensi baru, risiko keamanan data, serta isu etika dan transparansi algoritma. Oleh karena itu, perusahaan perlu mempersiapkan sumber daya manusia, memperkuat sistem pengendalian internal, serta mengintegrasikan AI secara bertahap agar transformasi berjalan efektif.
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