Transformasi Digital Dalam Manajemen Keuangan: Kajian Sistematis Tentang Efisiensi, Kualitas Pengambilan Keputusan, Dan Kinerja Organisasi
DOI:
https://doi.org/10.37385/3rf25z82Keywords:
transformasi digital; manajemen keuangan; efisiensi; kualitas pengambilan keputusan; kinerja organisasi; Systematic Literature Review.Abstract
Transformasi digital telah mengubah fungsi manajemen keuangan dari aktivitas yang dominan bersifat administratif dan transaksional menjadi fungsi yang semakin terintegrasi, analitis, dan strategis. Penelitian ini bertujuan menganalisis dan mensintesis literatur mengenai bagaimana transformasi digital dalam manajemen keuangan memengaruhi efisiensi proses, kualitas pengambilan keputusan, dan kinerja organisasi. Penelitian menggunakan pendekatan Systematic Literature Review (SLR) dengan mengacu pada PRISMA 2020 dan SPAR-4-SLR. Literatur ditelusuri melalui Scopus dan Web of Science, dengan ScienceDirect, Emerald Insight, SpringerLink, dan Taylor & Francis Online sebagai sumber pendukung, untuk periode 2016-Agustus 2026. Studi yang memenuhi kriteria dianalisis melalui sintesis deskriptif dan tematik. Hasil kajian menunjukkan bahwa otomatisasi, integrasi sistem, business intelligence, analitik, dan digitalisasi sistem informasi akuntansi secara konsisten meningkatkan efisiensi melalui pengurangan pekerjaan rutin, biaya pemrosesan, waktu pelaporan, serta peningkatan visibilitas dan ketepatan informasi. Dampak terhadap kualitas keputusan juga relatif kuat ketika digitalisasi menghasilkan informasi yang akurat, tepat waktu, terintegrasi, dan dapat ditindaklanjuti. Sementara itu, pengaruh langsung transformasi digital terhadap kinerja organisasi lebih heterogen karena manfaat sering bergantung pada kualitas sistem informasi, kesiapan digital, kapabilitas manusia, tata kelola data, dan kemampuan organisasi mengonversi teknologi menjadi praktik manajerial yang bernilai. Sintesis ini mengembangkan perspektif digital financial value creation yang menempatkan efisiensi dan kualitas pengambilan keputusan sebagai mekanisme utama yang menghubungkan transformasi digital dengan kinerja organisasi.
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