TRANSFORMASI PENGANGGARAN MELALUI TEKNOLOGI DIGITAL: PERAN AI, BIG DATA, DAN ICT DALAM MENINGKATKAN EFISIENSI MANAJEMEN KEUANGAN
Keywords:
Digital Transformation, Budgeting, Financial Management, Artificial Intelligence, Big Data, ICT, Transparency, Accountability, ERP, Cloud Computing.Abstract
This study aims to analyze the integration of digital technology in the budgeting process within financial management, focusing on how Artificial Intelligence (AI), Big Data, and Information and Communication Technology (ICT) contribute to improving efficiency, accuracy, transparency, and accountability. Using a library research method, data were collected from academic journals, conference proceedings. The findings reveal that AI and Big Data significantly enhance budgeting efficiency through predictive analytics and data-driven decision-making, allowing organizations to optimize resource allocation and respond quickly to financial dynamics. Meanwhile, ICT through systems such as Enterprise Resource Planning (ERP) and cloud computing plays a vital role in strengthening transparency, accountability, and collaboration in financial management. The integration of these technologies creates a more adaptive, transparent, and responsive budgeting system, aligning financial governance with digital transformation objectives. Therefore, this study concludes that digital technology integration is not merely a technical innovation but a strategic foundation for achieving sustainable, accountable, and data-oriented financial management.
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