Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy. However, they face various challenges, such as low levels of digital and accounting literacy, and a continued reliance on manual financial record-keeping. These conditions create difficulties in managing cash flow, preparing accur...
This study used a Systematic Literature Review (SLR) to examine the role and use of Big Data and Artificial Intelligence (AI) in capital market-based accounting and identify factors influencing the effectiveness of their implementation. The study followed the PRISMA 2020 protocol. From 437 records obtained through eigh...