DIGITALISASI FUNGSI KEUANGAN DAN IMPLIKASINYA TERHADAP EFISIENSI DAN DAYA SAING PERUSAHAAN : SEBUAH TINJAUN LITERATUR
Abstract
Abstrak.Transformasi digital telah menjadi pendorong utama dalam modernisasi fungsi keuangan perusahaan. Digitalisasi memungkinkan proses akuntansi dilakukan secara otomatis, efisien, dan real-time, yang berdampak langsung pada peningkatan efisiensi operasional dan pengambilan keputusan strategis. Studi ini bertujuan untuk mengulas literatur terkait implementasi digitalisasi fungsi keuangan, khususnya pada sektor UMKM dan korporasi, serta mengidentifikasi manfaat, tantangan, dan faktor keberhasilan transformasi digital. Hasil telaah menunjukkan bahwa digitalisasi mampu meningkatkan efisiensi waktu, mengurangi kesalahan pencatatan, dan menekan biaya operasional. Namun, tantangan seperti rendahnya literasi digital, keterbatasan infrastruktur, dan ketimpangan kompetensi SDM menjadi hambatan utama. Oleh karena itu, keberhasilan digitalisasi sangat dipengaruhi oleh kesiapan organisasi, dukungan kepemimpinan, dan kebijakan yang mendukung. Kajian ini merekomendasikan perlunya strategi digitalisasi yang inklusif, kolaboratif, dan berbasis pelatihan berkelanjutan untuk mendorong efisiensi dan daya saing perusahaan di era digital.
Kata kunci: digitalisasi, fungsi keuangan, efisiensi operasional, UMKM, akuntansi digital
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
