The integration of Artificial Intelligence (AI) into business operations has garnered significant attention due to its potential impact on business performance. However, the relationship between AI adoption and business performance remains not fully understood. This article comprehensively analyzes this relationship through three key aspects: the acceptance and implementation of AI within organizations, the impact of AI on various dimensions of business performance, and the potential challenges associated with AI adoption. In this study, we employ SmartPLS as an analytical tool to evaluate the relationships between identified factors and the impact of AI adoption on business performance. Our findings reveal that several factors influence the adoption and implementation of AI, including data availability, organizational culture, leadership support, technical expertise, and ethical considerations. Moreover, AI adoption significantly influences business performance metrics such as productivity, efficiency, revenue, and customer satisfaction. Nonetheless, challenges arising from AI adoption, including shifts in job roles, data privacy, and security concerns, also require substantial attention. In conclusion, successful AI adoption and implementation necessitate careful consideration of organizational, technical, and ethical factors. This research provides valuable insights for business leaders and researchers seeking a deeper understanding of the relationship between Artificial Intelligence and business performance.