GenAI’s Added Value for Supporting Management Accounting Decisions: PT Mutiara Benih Nusantara

Rachell Azzatul Arifah, Amir Mahmud

Abstract


This study sets out to analyse extensively the added value of applying GenAI as a support for managerial accounting decisions at PT Mutiara Benih Nusantara. The study drew on a qualitative case study methodology to develop a comprehensive depiction of the research focus. Data collection was conducted through interviews and field observations. The results indicate that the use of GenAI as a decision-making support tool in the managerial accounting department at PT Mutiara Benih Nusantara provides significant added value in terms of enhancing effectiveness, efficiency, and user competence. Challenges that the company needs to anticipate in the implementation of this technology include the complexity of prompt formulation, human validation of outputs, technology competency gaps among staff, and dependence on technology leading to a decline in critical thinking skills.

Keywords


Institutional Ownership; R&D; Size; and Tax Avoidance

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References


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DOI: https://doi.org/10.17509/jrak.v14i1.96537

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