Strategi Sistem Pengendalian Manajemen di Era Digital: Kajian Literatur

Ririn Ningsih; Natalia Purba; Jufri Darma

doi:10.53697/emak.v7i1.3169

Authors

Ririn Setia Ningsih Universitas Negeri Medan
Natalia Febrianti Purba Universitas Negeri Medan
Jufri Darma Universitas Negeri Medan

DOI:

https://doi.org/10.53697/emak.v7i1.3169

Keywords:

Sistem Pengendalian Manajemen, Era Digital, Big Data Analytics, Artificial Intelligence

Abstract

Artikel ini menyajikan kajian literatur dengan pendekatan narrative review untuk menelaah bagaimana strategi SPM bertransformasi di tengah kemajuan teknologi digital, termasuk penerapan big data analytics, artificial intelligence, cloud computing, dan blockchain. Penelitian terdahulu menunjukkan bahwa digitalisasi mampu meningkatkan efektivitas SPM melalui peningkatan kualitas informasi, transparansi, fleksibilitas, serta akuntabilitas organisasi. Namun demikian, tantangan berupa keamanan siber, keterbatasan sumber daya manusia, dan kebutuhan investasi teknologi masih menjadi hambatan utama dalam implementasinya. Hasil kajian ini menegaskan adanya research gap dalam literatur terkait kurangnya studi lintas industri dan minimnya penelitian longitudinal yang mengeksplorasi dampak jangka panjang digitalisasi terhadap efektivitas SPM. Oleh karena itu, artikel ini tidak hanya memberikan pemahaman teoretis tentang transformasi SPM, tetapi juga mengajukan rekomendasi strategis agar perusahaan dapat memaksimalkan manfaat teknologi digital dalam menciptakan nilai berkelanjutan di masa depan.

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