Analysis of Artificial Intelligence-Based Accounting Information Systems and Digital Business Strategies in Microenterprise Performance Towards Sustainable Progress

Abstract

The goal of this research is to develop a model of system information assurance (SIA) based on artificial intelligence (AI) that can improve microbusiness performance. Using meta-analysis to compare several previous studies, this study identified the most important factors in the implementation of AI-based SIA. The results of the study show that this system contributes to improving operational efficiency, increasing cash flow, and developing data-driven business processes.  The newly developed model incorporates AI technology into a variety of authentication functions in order to improve the efficiency of microbusinesses. This concept provides a foundation for the development of more effective and long-term AI-based knowledge systems. The study indicates that AI deployment in AIS improves MSME resilience in the digital economy while also promoting inclusive and sustainable growth. These findings offer policymakers and business practitioners useful insights into helping MSMEs' digital transformation.