Peran Inovasi Human Capital Dan Pengendalian Internal Terhadap Efektivitas Pengelolaan Keuangan Di Era Transformasi Digital Future Of Work
Abstract
Abstrak : Transformasi digital telah mengubah pola kerja organisasi menuju konsep Future of Work yang menekankan fleksibilitas dan pemanfaatan teknologi digital. Penelitian ini bertujuan untuk menganalisis peran inovasi human capital dan pengendalian internal terhadap efektivitas pengelolaan keuangan di era transformasi digital. Penelitian menggunakan pendekatan kuantitatif dengan metode survei kepada praktisi keuangan dan dianalisis menggunakan metode Partial Least Square – Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa inovasi human capital dan pengendalian internal berbasis digital berpengaruh positif terhadap efektivitas pengelolaan keuangan melalui peningkatan efisiensi, akurasi data, dan keamanan informasi keuangan. Penelitian ini menyimpulkan bahwa sinergi antara inovasi SDM, pengendalian internal, dan teknologi digital menjadi faktor penting dalam menciptakan pengelolaan keuangan yang efektif di era Future of Work.
Kata Kunci: Transformasi Digital, Human Capital
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