PEMETAAN DOMAIN PROSES, OUTCOME, DAN TATA KELOLA AI-ENABLED FINANCE TRANSFORMATION PADA CORPORATE FINANCE FUNCTION: SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.56127/jekma.v5i1.2560Keywords:
transformasi fungsi keuangan, transformasi keuangan berbasis AI, otomasi cerdas, RPA, analitik prediktif, process mining, tata kelola AIAbstract
Penelitian ini menyusun sintesis terstruktur tentang AI-enabled finance transformation pada corporate finance function karena literatur masih terfragmentasi lintas FP&A, record-to-report, pelaporan, audit/assurance, dan governance, sehingga temuan sering heterogen. Metode yang digunakan adalah systematic literature review (SLR) terhadap artikel peer-reviewed; data dikumpulkan melalui penelusuran basis data akademik dan snowballing, lalu diseleksi dengan deduplikasi, screening judul–abstrak, serta evaluasi full-text. Analisis dilakukan secara deskriptif dan tematik untuk memetakan rantai teknologi, perubahan proses/kerja, outcome & metrik, governance. Hasil menunjukkan konsentrasi studi pada proses yang paling terukur, terutama record-to-report dan internal audit/compliance, dengan perhatian pada FP&A/forecasting dan sistem pelaporan. Outcome yang paling konsisten adalah efisiensi dan kualitas/akurasi, sedangkan outcome strategis (decision support, business partnering) masih memakai proksi yang kurang seragam. Keberhasilan transformasi dipengaruhi fondasi data, kapasitas SDM, dan redesign proses, serta membutuhkan governance kuat (auditability, readiness data/process mining, bias/model risk). Implikasinya, OCFO perlu implementasi bertahap: quick wins pada proses terukur, penguatan data dan reskilling, serta tata kelola AI sejak awal. Orisinalitas penelitian ini adalah kerangka lintas-silo yang menghubungkan pilihan teknologi, perubahan proses, metrik outcome, dan governance untuk menjelaskan heterogenitas dampak AI pada fungsi keuangan.
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Catatan singkat: sitasi “Sun et al., 2025” pada naskah yang Anda tulis paling cocok dirujukkan ke artikel He, Li, Tan, & Sun (2025) di International Review of Economics & Finance (karena “Sun” ada sebagai ko-autor).
