Artificial Intelligence dan Big Data Analytics dalam Strategic Cost Management: Studi Kasus Pengguna Shopee di Universitas Nusa Putra

Abstrak

This study examines how Artificial Intelligence (AI) influences Strategic Cost Management (SCM) in Shopee using the Theory of Planned Behavior (TPB). It focuses on the effects of AI implementation and big data infrastructure on e-commerce performance and cost decisions among university students. Quantitative approach is used. Analysis included descriptive statistics and exploratory theory analysis. Organizational readiness, including data security, skills, and culture, influenced the AI-SCM relationship. Although users had positive attitudes toward AI, many did not fully apply cost-saving behaviors due to limited perceived behavioral control. This study integrates TPB with AI and big data analytics in strategic cost management within an e-commerce platform, highlighting both opportunities and implementation challenges.