Pengaruh Human Capital Berbasis Inovasi Terhadap Kinerja Keuangan Perusahaan Di Era Transformasi Digital
Abstract
Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh human capital berbasis inovasi terhadap kinerja keuangan perusahaan melalui integrasi perspektif sumber daya manusia dan keuangan di era transformasi digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) menggunakan PRISMA. Data diperoleh dari jurnal ilmiah bereputasi yang relevan dengan topik penelitian. Hasil penelitian menunjukkan bahwa human capital berpengaruh signifikan terhadap kinerja keuangan melalui inovasi dan transformasi digital. Secara empiris, perusahaan yang berinvestasi pada SDM mengalami peningkatan Return on Assets (ROA) sebesar 5–12% serta efisiensi operasional hingga 20%. Namun, transformasi digital juga menimbulkan tekanan biaya jangka pendek yang menurunkan profitabilitas sebesar 3–7%. Oleh karena itu, integrasi strategi SDM dan keuangan menjadi kunci keberhasilan perusahaan.
Kata Kunci : Transformasi Digital; Kinerja Keuangan; Modal Manusia; Inovasi
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