Pengaruh Blokchain, Cloud dan Automatisistem terhadap Kinerja Keuangan Perusahaan
DOI:
https://doi.org/10.38035/jafm.v7i2.3367Keywords:
Cloud, Blokchain, Automatisasi Accounting, Kinerja Keuangan, Systematic Literature ReviewAbstract
Penelitian ini bertujuan untuk mengkaji pengaruh implementasi teknologi digital, khususnya cloud computing, blockchain, dan otomatisasi akuntansi, terhadap peningkatan kinerja keuangan perusahaan melalui pendekatan Systematic Literature Review (SLR). Kajian dilakukan dengan menganalisis 36 artikel ilmiah yang telah terindeks Scopus dan dipublikasikan dalam rentang waktu 2020–2025. Proses analisis difokuskan pada identifikasi tema penelitian, pendekatan metodologis yang digunakan, serta hasil-hasil empiris yang diperoleh dari berbagai studi terdahulu. Hasil sintesis literatur menunjukkan bahwa penerapan teknologi digital tersebut memiliki kontribusi yang signifikan terhadap peningkatan kinerja keuangan perusahaan. Dampak positif yang ditemukan meliputi peningkatan transparansi dan kualitas data, efisiensi operasional melalui pengurangan biaya, serta penurunan tingkat kesalahan manusia dalam proses pelaporan keuangan. Di sisi lain, implementasi teknologi tersebut juga menghadirkan berbagai tantangan, seperti kompleksitas teknis dalam integrasi sistem dan ketidakpastian regulasi yang dapat memengaruhi keberhasilan penerapannya. Lebih lanjut, transformasi digital tidak hanya dipahami sebagai perubahan penggunaan teknologi semata, tetapi juga mencakup perubahan mendasar pada budaya organisasi dan model bisnis perusahaan. Temuan penelitian ini diharapkan dapat memberikan wawasan strategis bagi para pemangku kepentingan dalam memanfaatkan inovasi digital secara optimal sekaligus mengurangi risiko yang mungkin timbul.
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