Efektivitas Fungsi Keuangan di Era Digital: Tinjauan Kritis atas Interaksi Strategi Digitalisasi Perusahaan dan Orientasi Fungsional dalam Penggunaan Otomatisasi serta Analitik Data pada Fungsi Keuangan
DOI:
https://doi.org/10.30640/jumma45.v5i2.8115Keywords:
Analytics, Automation, Digitalization, Effectiveness, PartneringAbstract
This study aims to analyze and explore in depth the effectiveness of the finance function in the digital era through the interaction between firm-level digitalization strategy and functional orientation in the use of automation and data analytics. Utilizing a descriptive qualitative approach, data were collected through secondary literature documentation and semi-structured interviews with accounting practitioners and financial controllers. Qualitative data analysis applied data reduction, narrative display, and conclusion drawing grounded in contingency theory and resource orchestration theory. The findings indicate that firm digitalization strategy interacts positively with efficiency orientation in driving automation adoption. Meanwhile, data analytics adoption is independently driven by a business partnering orientation. The use of data analytics directly enhances finance function effectiveness. However, the simultaneous adoption of automation and analytics at early stages potentially decreases functional effectiveness due to resource trade-offs and internal operational tensions. Therefore, this study recommends a sequential technology adoption approach to maintain the effectiveness and sustainability of the finance function.
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