Optimizing Business Processes through Big Data Collaboration and Accounting Information Systems for Strategic Decision-Making

Abstract

This study analyzes the role of collaboration between Big Data and Accounting Information Systems (AIS) in optimizing strategic decision-making in the financing sector. A case study was conducted at PT. Adira Dinamika Multifinance Tbk, which has integrated Big Data to improve operational efficiency, risk mitigation, and support data-driven decision-making. Using a qualitative approach, data were collected through in-depth interviews and analysis of company documents. The results show that the integration of Big Data and AIS enables the company to obtain more detailed, real-time information, thereby accelerating and optimizing decision-making processes. However, the company faces challenges in integrating structured and unstructured data, as well as system interoperability issues. This study provides both theoretical and practical contributions by suggesting solutions to enhance data processing efficiency and risk management through advanced analytical technologies. The implications of this study are that companies can become more adaptive to dynamic market changes.