Smart Finance: Integrasi Artificial Intelligence dan Big Data dalam Pengambilan Keputusan Manajemen Keuangan
DOI:
https://doi.org/10.54543/syntaximperatif.v7i3.1156Keywords:
Strategi, Puspalad, Pemeliharaan Alutsista, Bengkel Daerah, PosoAbstract
Perkembangan teknologi digital telah mendorong transformasi signifikan dalam praktik manajemen keuangan modern. Artificial Intelligence (AI) dan Big Data tidak lagi berfungsi sebagai teknologi pendukung, tetapi telah berkembang menjadi instrumen strategis dalam mendukung pengambilan keputusan keuangan yang lebih cepat, akurat, dan berbasis data. Penelitian ini bertujuan untuk menganalisis bagaimana integrasi AI dan Big Data membentuk konsep Smart Finance, mengidentifikasi manfaat implementasinya dalam pengambilan keputusan manajemen keuangan, serta mengkaji tantangan yang muncul dalam penerapannya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode Systematic Literature Review (SLR) terhadap berbagai artikel ilmiah bereputasi yang diterbitkan pada periode 2020–2026. Analisis dilakukan menggunakan teknik content analysis dan thematic analysis untuk mengidentifikasi tema-tema utama dalam literatur. Hasil penelitian menunjukkan bahwa integrasi AI dan Big Data mampu meningkatkan kualitas pengambilan keputusan melalui analisis prediktif, otomatisasi proses keuangan, deteksi fraud secara real-time, optimalisasi pengelolaan risiko, serta peningkatan efisiensi operasional. Namun demikian, implementasi Smart Finance juga menghadapi tantangan berupa kualitas data, keamanan siber, privasi data, transparansi algoritma, bias AI, serta keterbatasan kompetensi sumber daya manusia. Penelitian ini mengusulkan Smart Finance Framework yang mengintegrasikan kemampuan Artificial Intelligence, Big Data Analytics, Decision Support System, dan Financial Performance sebagai model konseptual untuk mendukung transformasi digital manajemen keuangan.
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