Peran Transformasi Digital terhadap Pengelolaan Keuangan Bisnis untuk Peningkatan Daya Saing Perusahaan
Abstract
Abstract: This study aims to analyze the role of digital transformation in business financial management and its contribution to enhancing corporate competitiveness. The methodology employed is a Systematic Literature Review, utilizing literature sources from Scopus, Google Scholar, and DOAJ for the period from 2015 to 2025. Studies were selected through a process of identification, screening, and analysis of relevant research. The results indicate that digital transformation strengthens the effectiveness of financial management by improving data accuracy, accelerating accounting processes, and reinforcing financial reporting and control systems. Technologies such as big data, artificial intelligence, and modern financial information systems enhance decision-making quality by providing faster, more comprehensive, and more reliable data. Moreover, digitalization fosters innovation, increases company adaptability, and promotes transparency and accountability, all of which support enhanced competitiveness. The literature review identified several challenges, including data security issues, limitations in human resource capabilities, gaps in technology adoption, and incomplete digital integration, which hinder the ability to make long-term strategic decisions. These findings affirm that digital transformation plays a strategic role in strengthening financial management and enhancing corporate competitiveness in an increasingly competitive business environment.
Abstrak: Penelitian ini bertujuan untuk menganalisis peran transformasi digital dalam manajemen keuangan bisnis serta kontribusinya terhadap peningkatan daya saing perusahaan. Metodologi yang digunakan adalah Tinjauan Pustaka Sistematis, dengan memanfaatkan sumber-sumber pustaka dari Scopus, Google Scholar, dan DOAJ untuk periode tahun 2015 hingga 2025. Penelitian dipilih melalui proses identifikasi, penyaringan, dan analisis penelitian yang relevan. Hasilnya menunjukkan bahwa transformasi digital memperkuat efektivitas manajemen keuangan dengan meningkatkan akurasi data, mempercepat proses akuntansi, serta memperkuat sistem pelaporan dan pengendalian keuangan. Teknologi seperti big data, kecerdasan buatan, dan sistem informasi keuangan modern meningkatkan kualitas pengambilan keputusan dengan menyediakan data yang lebih cepat, lebih komprehensif, dan lebih andal. Selain itu, digitalisasi mendorong inovasi, meningkatkan kemampuan adaptasi perusahaan, serta mempromosikan transparansi dan akuntabilitas, yang semuanya mendukung peningkatan daya saing. Tinjauan literatur mengidentifikasi beberapa tantangan, termasuk masalah keamanan data, keterbatasan kemampuan sumber daya manusia, kesenjangan dalam adopsi teknologi, dan integrasi digital yang belum tuntas, yang menghambat kemampuan untuk mengambil keputusan strategis jangka panjang. Temuan ini menegaskan bahwa transformasi digital memainkan peran strategis dalam memperkuat manajemen keuangan dan meningkatkan daya saing korporat di lingkungan bisnis yang semakin kompetitif.
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