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Abbas, Aulia Thalita Sada
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Role of Integrating Strategic Management Accounting with Big Data and Artificial Intelligence in Enhancing Financial Analysis and Decision-Making Alimuddin, Alimuddin; Usman, Asri; Abbas, Aulia Thalita Sada; Fadila, Nuriya
Journal of Comprehensive Science Vol. 4 No. 7 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i7.3380

Abstract

This study aims to systematically analyze the crucial role of integrating Strategic Management Accounting with Big Data and Artificial Intelligence (AI) in enhancing financial analysis capabilities and the effectiveness of strategic decision-making. Using the Systematic Literature Review (SLR) approach, this study synthesizes the findings of 29 relevant scientific articles indexed in the Scopus database from 2014 to 2024, identified through the keywords "strategic management accounting, big data, and artificial intelligence." The results of the analysis demonstrate that this integration fundamentally transforms financial analysis, making it more predictive, accurate, and real-time, while also accelerating and improving the quality of data-driven decision-making. Moreover, these findings reveal a shift in the role of accountants from operational functions to strategic advisors, necessitating proficiency in analytical skills and technological literacy. It can be concluded that the synergy between strategic management accounting, Big Data, and AI serves as a key driver of competitive advantage. However, its success is highly dependent on the organization's ability to address challenges such as skills gaps, ethical risks, and the critical importance of implementing robust information technology governance as an essential mediating factor.
Analisis abnormal return sebelum dan sesudah rancangan Undang-Undang Pertambangan, Mineral, dan Batubara resmi disahkan menjadi Undang-Undang Prabowo, Odi; Abbas, Aulia Thalita Sada; Evrilyan, Dwi; Nurwakia, Nurwakia; Habbe, Abdul Hamid; Bandang, Agus
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.967

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar modal terhadap pengesahan Rancangan Undang-Undang (RUU) Perubahan Keempat atas Undang-Undang Nomor 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara (Minerba) yang resmi ditetapkan menjadi Undang-Undang pada 18 Februari 2025. Sampel penelitian ini adalah perusahaan sub sektor oil, gas, dan coal dengan purposive sampling. Dengan menggunakan metode kuantitatif dan pendekatan event study, penelitian ini mengukur abnormal return di sekitar periode pengumuman untuk menilai adanya reaksi signifikan dari pasar. Data yang digunakan adalah data sekunder yang diambil dari website resmi Bursa Efek Indonesia (BEI) dan Investing. Hasil penelitian menunjukkan bahwa terdapat abnormal return signifikan pada beberapa hari di sekitar tanggal pengesahan, sehingga mengindikasikan adanya reaksi pasar terhadap kebijakan tersebut. Selain itu, terdapat perbedaan abnormal return sebelum dan sesudah pengesahan UU Minerba, yang menunjukkan bahwa informasi regulasi tersebut berdampak langsung pada persepsi investor. Penelitian ini memberikan implikasi bagi terkait bagaimana perubahan regulasi strategis di sektor energi dapat memengaruhi dinamika pasar modal.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Bandang, Agus Evrilyan, Dwi Fadila, Nuriya Nurwakia, Nurwakia Prabowo, Odi Usman, Asri