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Abstract

Digitalisasi telah mengubah fungsi manajemen keuangan dari aktivitas yang dominan bersifat administratif dan transaksional menuju fungsi yang semakin terintegrasi, analitis, dan strategis. Penelitian ini bertujuan untuk menganalisis dan mensintesis literatur mengenai digitalisasi manajemen keuangan serta implikasinya terhadap efisiensi, kualitas pengambilan keputusan, dan kinerja organisasi. Penelitian menggunakan pendekatan Systematic Literature Review (SLR) dengan mengadaptasi prinsip PRISMA 2020. Literatur ditelusuri melalui basis data akademik bereputasi dengan fokus pada artikel peer-reviewed yang relevan dengan digitalisasi fungsi keuangan, otomatisasi, sistem informasi akuntansi, business analytics, efisiensi, pengambilan keputusan, dan kinerja organisasi. Hasil kajian menunjukkan bahwa digitalisasi manajemen keuangan berkontribusi terhadap peningkatan efisiensi proses, integrasi dan kualitas informasi, efisiensi alokasi sumber daya, serta kemampuan organisasi dalam menghasilkan keputusan yang lebih cepat dan berbasis data. Digitalisasi juga berimplikasi pada peningkatan fleksibilitas, inovasi, kualitas pengukuran kinerja, dan keberlanjutan organisasi. Namun, manfaat tersebut tidak bersifat otomatis karena dipengaruhi oleh keselarasan strategi, integrasi sistem, kompetensi digital sumber daya manusia, kualitas data, tata kelola, dan kapasitas organisasi. Kajian ini menegaskan bahwa digitalisasi sebaiknya dipahami sebagai kapabilitas organisasi yang menciptakan nilai melalui peningkatan efisiensi dan kualitas keputusan, bukan sekadar sebagai adopsi teknologi. Secara teoretis, penelitian ini mengintegrasikan berbagai temuan yang sebelumnya tersebar dalam satu perspektif penciptaan nilai organisasi, sedangkan secara praktis hasil kajian menekankan pentingnya transformasi fungsi keuangan yang terintegrasi antara teknologi, data, manusia, proses, strategi, dan tata kelola.

Keywords

digitalisasi manajemen keuangan; efisiensi; kualitas informasi; pengambilan keputusan; kinerja organisasi; systematic literature review

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