Legitimacy Of Artificial Intelligence Dashboard Management As A Financial Advisor Within The Indonesia Ministry Of Finance

The development of artificial intelligence has led the Indonesian Ministry of Finance to launch an innovation called Artificial Intelligence for Financial Advisor (AIFA) to improve financial management by local governments throughout Indonesia. The research method used a normative legal approach with a literature study. The primary legal materials used include Law Number 17 of 2003, Law Number 1 of 2004, Presidential Regulation Number 95 of 2018, and Government Regulation Number 71 of 2019. Secondary legal materials include books, scientific articles, and official publications. The analysis was conducted using descriptive analysis. The results of the study show that the AIFA Dashboard has initial legitimacy through the Electronic-Based Government System or Sistem Pemerintahan Berbasis Elektronik (SPBE) framework and the principles of state financial management, but there are no specific regulations that directly regulate artificial intelligence in the bureaucracy. As a result, there are still regulatory gaps related to transparency, accountability, and the determination of legal responsibility for system analysis errors. System errors also have the potential to cause financial losses and weaken the accuracy of local government fiscal data. The implications of this study conclude that it is necessary to establish specific regulations, strengthen accuracy standards, improve data security, and clarify the division of responsibilities to ensure that the use of AI in the public sector is safe, accountable, and responsible.