ARTIFICIAL INTELLIGENCE IN MANAGEMENT ACCOUNTING IN INDONESIAN MSMES: TRANSFORMATION, OPPORTUNITIES, AND FUTURE RESEARCH DIRECTIONS. INSIGHTS FROM SYSTEMATIC LITERATURE REVIEW

Abstract

Artificial Intelligence (AI) is progressively revolutionizing management accounting methods worldwide; nevertheless, its implementation among Indonesian Micro, Small, and Medium Enterprises (MSMEs) is still constrained. This systematic literature review (SLR) integrates studies on AI applications in management accounting within Indonesia's MSMEs, analyzing change, advantages, obstacles, and prospective research avenues. A thorough search of Scopus, Web of Science, and Google Scholar yielded 35 pertinent studies published from 2015 to 2025. The results show that AI technologies including machine learning, robotic process automation, predictive analytics, and natural language processing make financial reporting, budgeting, cost management, and decision support better. Some of the main benefits for MSMEs are better efficiency, accuracy, strategic insights, lower costs, and a competitive edge. But there are technical, financial, organizational, data quality, and regulatory issues that make it hard to embrace. The review points out areas where there isn't enough empirical research, especially when it comes to Indonesian MSMEs, human-AI collaboration, and AI applications in sustainable accounting. This paper offers a framework for practitioners, policymakers, and researchers to facilitate efficient AI integration, promoting digital transformation and resilience within Indonesia’s MSME sector.