Metaanalisis Balanced Scorecard Berbasis Artificial Intelligence dan Big Data di Era Digital
Keywords:
Balanced Scorecard, Artificial Intelligence, Big Data , Outcome Sosio-ekonomi, Paradigma KritisAbstract
Era digital yang didorong oleh disrupsi teknologi Artificial Intelligence (AI) dan Big Data telah menuntut transformasi fundamental pada sistem pengukuran kinerja di dalam disiplin akuntansi manajemen kontemporer. Penelitian ini yang bertujuan untuk menganalisis integrasi analitik digital ke dalam Balanced Scorecard (BSC) melalui lensa tinjauan paradigma interpretif dan kritis. Hasil sintesis literatur mengonfirmasi bahwa sinergi antara AI dan Big Data secara signifikan memampukan organisasi untuk menggeser fokus evaluasi strategis dari sekadar pencapaian output administratif jangka pendek menuju realisasi outcome sosio-ekonomi yang lebih holistic. Tinjauan multiparadigma lebih lanjut mengungkapkan bahwa digitalisasi ini berhasil mendemokratisasi akses data serta mereduksi bias subjektivitas manajerial, meskipun pada saat yang bersamaan memunculkan tantangan struktural baru terkait hegemoni algoritma dan dilema etis. Kesimpulan dari studi ini menegaskan bahwa modernisasi instrumen BSC tidak hanya sekadar merevolusi efisiensi pelaporan teknis, melainkan juga mendekonstruksi makna penciptaan nilai menuju ekosistem pengendalian tata kelola yang jauh lebih transparan dan adaptif.
Downloads
References
Alassuli, A. (2025). The role of Big Data in improving the Balanced Scorecard in commercial banks: A field study. Journal of Project Management, 10(1), 109–122. https://doi.org/10.5267/j.jpm.2024.35
Amzul, M., Siregar, H., & Wibowo, A. (2024). Penerapan Balanced Scorecard sebagai alat evaluasi kinerja. Jurnal Ekonomika, 8(2), 45–60.
Aysan, A. (2024). AI development in financial markets: A Balanced Scorecard analysis of its impact on sustainable development. Kybernetes, 54(10), 6026–6045. https://doi.org/10.1108/K-08-2023-1492
Chen, H., & Wang, L. (2025). The ethical dilemmas of algorithmic control: AI and Big Data integration in performance measurement systems. Journal of Business Ethics, 182(3), 445–462. https://doi.org/10.1007/s10551-024-05567-x
Chotidjah, S. E., & Ambarsari, D. (2025). Transformasi digital industri melalui implementasi AI dan IoT. Prosiding Seminar Nasional Hubisintek, 3(1), 12–25.
Garcia, M., & Lopez, J. (2025). Democratizing data or deepening control? A critical analysis of digital dashboards and the Balanced Scorecard. Accounting, Organizations and Society, 105, 1–19. https://doi.org/10.1016/j.aos.2024.101488
Ha, T., Nguyen, P., & Tran, L. (2024). Analysis of key success factors in implementing the Balanced Scorecard to improve organizational performance. Jurnal Kebijakan Dan Pelayanan Publik, 10(1), 88–102.
Hassan, N., & Ibrahim, S. (2024). Artificial Intelligence and managerial sensemaking: An interpretive case study of Balanced Scorecard implementation. Qualitative Research in Accounting & Management, 21(2), 188–210.
Hristov, I., Chirico, A., & Appolloni, A. (2024). Integrated approaches for monitoring non-financial performance. Journal of Business Strategy, 45(3), 112–128.
Hutagalung, D., & Reniati, R. (2024). Pengukuran kinerja sebagai instrumen strategis. Jurnal Akuntansi Dan Bisnis, 12(2), 77–91.
Lee, J., & Kim, Y. (2024). Making sense of Big Data in performance evaluation: An interpretive study of the Balanced Scorecard. Accounting, Auditing & Accountability Journal, 37(4), 1105–1132.
Madsen, D. O. (2025). The Balanced Scorecard as a performance measurement tool: Relevance and limitations in the digital era. Accounting and Management Information Systems, 24(1), 5–25.
Mujahidah, A., Yulianti, R., & Saputra, E. (2025). Kompleksitas pengelolaan kinerja organisasi di era digital: Tinjauan multiparadigma. Jurnal Akuntansi Multiparadigma, 16(1), 101–118.
Nugroho, H., & Wulandari, S. (2024). Rekonstruksi penciptaan nilai dalam akuntansi manajemen kontemporer berbasis kecerdasan buatan. Jurnal Ilmiah Akuntansi dan Bisnis, 19(1), 88–104.
Ogundipe, O. (2024). Utilizing Big Data for organizational efficiency and risk management. International Journal of Data Science, 9(4), 300–315.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., & Boutron, I. (2024). Updating the PRISMA reporting guidelines for systematic reviews and meta-analyses. Journal of Clinical Epidemiology, 160, 10–25.
Pratama, D., & Kusuma, A. (2025). Hegemoni algoritma dalam sistem pengendalian manajemen: Evaluasi kritis terhadap digitalisasi Balanced Scorecard. Jurnal Akuntansi dan Keuangan Indonesia, 22(1), 34–55.
Rahman, A., & Widiastuti, T. (2025). Deconstructing the algorithmic bias in management accounting: A critical perspective on AI-driven Balanced Scorecards. Critical Perspectives on Accounting, 95, 22–45. https://doi.org/10.1016/j.cpa.2024.102631
Shrestha, S., & Prajapati, R. (2024). Strategic decision-making using the Balanced Scorecard based on impact analyses. Journal of Asian Finance, Economics and Business, 11(5), 45–59.
Smith, R., & Jones, M. (2024). Measuring what matters: How Artificial Intelligence redefines socio-economic outcomes in the Balanced Scorecard. Management Accounting Research, 63, 45–62.
Susanti, E., & Putra, R. (2026). Shifting from output to socio-economic outcome: The role of Big Data analytics in public sector Balanced Scorecards. Journal of Public Budgeting, Accounting & Financial Management, 38(1), 45–67.
Thompson, K., & White, E. (2026). The algorithmic panopticon: A critical review of AI-integrated performance evaluation systems. Critical Perspectives on Accounting, 98, 112–130.
Wijaya, C., & Santoso, B. (2026). Optimalisasi Big Data analitik untuk penyelarasan strategis pada kerangka Balanced Scorecard komprehensif. Jurnal Riset Akuntansi dan Bisnis, 26(1), 12–29.
Yulianto, A., & Hakim, L. (2025). Transisi pengukuran output menuju outcome sosial-ekonomi melalui integrasi mahadata pada tata kelola perusahaan. Jurnal Dinamika Akuntansi, 17(2), 155–172.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Zulfalailia, Mukhtaruddin (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
