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All Journal Dinasti International Journal of Digital Business Management Journal of Comprehensive Science
Fadila, Nuriya
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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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.
Analysis of Investor Reactions to the Launch of Super Holding Danantara: Event Study on Shares of Danantara Member State-Owned Enterprises Fadila, Nuriya; Kusniawati, Kusniawati; Sarah, Sriwahyuni; Habbe, Abdul Hamid; Bandang, Agus
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6054

Abstract

This study analyzes the capital market reaction to the announcement of the formation of the Danantara Investment Management Agency (BPI) on February 24, 2025. Using an event study method with an 11-day observation window (t-5 to t+5) on the shares of 11 Danantara-member state-owned enterprises (SOEs), the study found a negative market response. This was evidenced by a consistent decline in Cumulative Average Abnormal Return (CAAR) to -5.63%, indicating short-term wealth destruction. Although a paired sample t-test showed no significant difference between abnormal returns before and after the event, the persistent downward price trend indicates pre-announcement information leakage and high investor skepticism regarding the governance risks of the new SOE structure
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Bandang, Agus Kusniawati, Kusniawati Sarah, Sriwahyuni Usman, Asri