Fitra Amalia Jafar and Muchriana Muchran 2025. Analysis of the Impact of Artificial Intelligence (AI) Technology as a Predictive Tool in Capital Budgeting: Opportunities and Challenges in the Digital Era. International Journal of Economic Research and Financial Accounting (IJERFA). 3, 4 (Jul. 2025). DOI:https://doi.org/10.55227/ijerfa.v3i4.368.