Artificial Intelligence dan Big Data Analytics dalam Optimalisasi Manajemen Keuangan Perusahaan

Abstract

The development of digital technology has brought about significant changes in corporate financial management practices. Artificial Intelligence (AI) and Big Data Analytics have emerged as key innovations that can improve information processing speed, analytical accuracy, and decision-making precision. The application of AI enables the automation of financial reporting, cash flow prediction, and fraud detection. At the same time, Big Data supports large-scale data analysis to identify risks, cost efficiencies, and investment opportunities. This study, a collaborative effort with financial practitioners, aims to analyze the contributions of AI and Big Data to optimizing corporate financial management in Indonesia, evaluate implementation barriers, and formulate strategic recommendations. The research method used is a descriptive qualitative approach, using a literature review, case analysis, and limited interviews with financial practitioners. The results show that integrating AI and Big Data provides significant added value in financial reporting transparency, internal control system effectiveness, and corporate financial resilience. However, challenges remain in aspects of technological infrastructure readiness, limited human resources, implementation costs, and data protection regulations. This study's recommendations include long-term investment in digital infrastructure, improving the competency of technology-based financial human resources, and strengthening governance and regulatory policies related to digital finance in Indonesia.