Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

THE ROLE OF FINTECH COLLABORATION, REAL-TIME DATA ANALYSIS, AND ERP SYSTEMS IN IMPROVING BUDGET ACCURACY AND DECISION-MAKING QUALITY IN CORPORATE ACCOUNTING IN INDONESIA

Utami, Mega (Unknown)
Anggraeni, Reni (Unknown)
Barus, Irwan Irawadi (Unknown)



Article Info

Publish Date
10 Oct 2025

Abstract

This study examines the role of fintech collaboration, real-time data analysis, and Enterprise Resource Planning (ERP) systems in enhancing budget accuracy and decision-making quality in corporate accounting in Indonesia. Employing a quantitative approach, data were collected from 150 accounting and finance professionals through a structured questionnaire using a 1–5 Likert scale. The data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that fintech collaboration, real-time data analysis, and ERP systems each have a positive and significant effect on budget accuracy. Furthermore, budget accuracy exerts a strong positive influence on decision-making quality and significantly mediates the relationship between the three technological constructs and decision-making quality. These findings suggest that the effective adoption of digital technologies enhances corporate financial management by strengthening budgeting processes, which in turn improves managerial decision-making. The study contributes to the literature on accounting and financial technology adoption and provides practical guidance for Indonesian corporations to optimize their budgeting and decision-making strategies in the digital era.

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy ...