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All Journal Hasanuddin Economics and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Contemporary Journal on Business and Accounting SWARNA Asian Journal of Applied Business and Management (AJABM) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Usman, Asri; Mediaty, Mediaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2525

Abstract

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Azizah, Andi Nurul Ernawaty Usman Evrilyan, Dwi Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Fathirah, Dian Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Haliah, Haliah Hanif AR, Muh Amir Ilham Ilham Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Khaerany, Rizky Kusniawati, Kusniawati Latjompo, Sri Mulyani Masnia Masnia, Masnia Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Parindingan, Frivaldo Yesbarianus Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Rasak, Abdul Ratna Ayu Damayanti Ratte, Rosalena Belo Razak, Linda A Rusli, Urisnawati Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah