The Role of Big Data Analytics in Enhancing Decision-Making Processes in Business Accounting

In the digital era, Big Data Analytics (BDA) has become an important tool in business decision-making, including in the fields of accounting and finance. The implementation of BDA allows companies to manage data at scale, improving efficiency, accuracy, and transparency in financial statements and audit processes. This study aims to analyze the role of BDA in improving the decision-making process in business accounting, identify its benefits in the efficiency and transparency of financial statements, and explore the key challenges companies face in adopting this technology. The method used in this study is quantitative with a survey approach, where data is collected from 22 respondents consisting of accountants, financial managers, CFOs, financial analysts, and IT/data engineers. The analysis techniques used included descriptive statistics and simple regression. The results show that the use of BDA has a significant influence on the quality of business accounting decision-making (β1 = 0.76, p = 0.000), as well as contributing to improving the efficiency, accuracy, and transparency of financial statements and audits. The main challenges in BDA adoption include lack of HR skills (Mean = 3.5), implementation costs (Mean = 3.7), and system integration (Mean = 3.5). Therefore, companies need to implement HR training strategies, use cloud solutions, and develop API-based integration systems to overcome these obstacles.