Abstract

Artificial Intelligence (AI) and management have many benefits and relevance that are very important to be applied in various entities both large, medium, to small including Eduwisata Kelompok Tani Elok Mekar Sari Surabaya. By implementing AI and management within entities, these organizations can harness the potential of technology to improve their performance, innovation, and competitiveness in an increasingly competitive market. The purpose of this study is to examine the impact of several factors, such as AI and management on the effectiveness of accounting systems in Lestari educational tours located in Surabaya. Researchers use a mix method, namely primary data and secondary data for data collection methods. The results of the analysis show that the effectiveness of accounting information systems is positively influenced by artificial intelligence and management. This is evidenced by the results of the F test, where the calculated F value (139.983) is greater than the table F value (3.940), with a significance level of 0.000 which is less than 0.05. In addition, a qualitative approach is also needed to understand the phenomena that occur in the field. Therefore, it can be concluded that artificial intelligence and management variables have a positive effect on the effectiveness of accounting information systems. The conclusions of this study are consistent with previous findings that have been done by other researchers in the past. The difference is that this study uses qualitative and quantitative approaches.

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