Transformasi sistem informasi akuntansi berbasis artificial intelligence dalam mendukung pengambilan keputusan manajerial
Keywords:
Accounting Information System, Artificial Intelligence, Managerial Decision-Making, Digital Transformation, Financial Reporting QualityAbstract
The advancement of artificial intelligence (AI) has fundamentally reshaped how organizations manage financial data and formulate strategic decisions. This article examines how the AI-based transformation of accounting information systems (AIS) contributes to improving the quality, speed, and accuracy of managerial decision-making. Using a conceptual critical literature review approach, this article analyzes recent scholarly sources discussing AI applications across various accounting contexts, ranging from cash flow prediction, automated financial reporting, credit and market risk management, to the ethical dimensions and technology acceptance. The findings indicate that integrating AI into AIS not only accelerates data processing but also expands management's analytical capacity through predictive analytics, anomaly detection, and reporting automation. Nevertheless, this transformation raises challenges related to organizational readiness, digital literacy, algorithmic reliability, and issues of ethics and accountability. The article concludes that success strongly depends on the alignment between technological capability, user competence, and adaptive organizational governance.
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