PERAN ARTIFICIAL INTELLIGENCE (AI) DALAM TRANSFORMSI SISTEM PENGENDALIAN MANAJEMEN DI ERA DIGITAL
The Role of Artificial Intelligence (AI) in Transforming Management Control Systems in the Digital Era
DOI:
https://doi.org/10.31943/investasi.v12i3.407Keywords:
Artificial Intelligence, Sistem Pengendalian Manajemen, Balanced Scorecard, Era Digital, Systematic Literature ReviewAbstract
Studi ini menelaah secara sistematis peran Artificial Intelligence (AI) dalam mentransformasi Sistem Pengendalian Manajemen (SPM) di era digital. Lingkungan bisnis yang penuh ketidakpastian menuntut SPM untuk bergeser dari mekanisme pelaporan yang bersifat reaktif dan historis menuju sistem yang adaptif dan prediktif. Dengan menggunakan metode Systematic Literature Review (SLR) berparadigma kualitatif, penelitian ini menganalisis 16 artikel ilmiah bereputasi yang diterbitkan pada rentang tahun 2023 hingga 2026. Hasil sintesis literatur mengidentifikasi empat tema utama: (1) otomatisasi analitik memungkinkan evaluasi kinerja dan deteksi anomali secara real-time; (2) evolusi Balanced Scorecard (BSC) menjadi replika digital yang dinamis guna mengoptimalkan proses bisnis internal dan rantai pasok; (3) transformasi peran akuntan manajemen dari pembuat laporan menjadi agen sensemaking strategis ; dan (4) munculnya tantangan tata kelola algoritmik, termasuk dilema etis fenomena black box dan krisis kendali epistemik yang memarginalisasi penilaian manusia. Studi ini menyimpulkan bahwa meskipun AI menawarkan efisiensi optimal, implementasinya harus diposisikan sebagai pendukung (augmenting), bukan substitusi mutlak atas diskresi dan penilaian kualitatif manusia.
Kata Kunci: Artificial Intelligence; Sistem Pengendalian Manajemen; Balanced Scorecard; Era Digital; Systematic Literature Review.
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