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Transformasi Strategi Organisasi Melalui Evaluasi Kinerja Dan Manajemen Perubahan: Perspektif Integratif Afrilyanti Afrilyanti; Nur Alyah; Mella Maysaroh; Utami Sri Rezeki; Adinda Cinta Najwa; Yohana Novrita Manik; Kuswanto Kuswanto; Sri Wahyuni; Ahmad Soleh
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1517

Abstract

Perubahan lingkungan organisasi akibat transformasi digital, globalisasi, dan meningkatnya persaingan menuntut organisasi memiliki sistem evaluasi dan pengendalian strategi yang adaptif dan terintegrasi. Namun, penelitian yang menghubungkan pengukuran kinerja strategik, Balanced Scorecard, sistem umpan balik strategi, dan manajemen perubahan dalam satu kerangka evaluasi strategi masih terbatas. Artikel ini bertujuan menyintesis perkembangan penelitian terkait keempat pendekatan tersebut melalui metode Systematic Literature Review (SLR) terhadap 31 artikel ilmiah periode 2019–2026 yang diperoleh dari Google Scholar, Sinta, dan jurnal nasional terakreditasi. Hasil penelitian menunjukkan bahwa Balanced Scorecard menjadi kerangka dominan dalam pengukuran kinerja strategik karena mampu mengintegrasikan indikator keuangan dan non-keuangan. Sistem umpan balik strategi berperan dalam meningkatkan pembelajaran organisasi dan mendukung penyesuaian strategi secara berkelanjutan, sedangkan manajemen perubahan menjadi faktor penting dalam meningkatkan kemampuan adaptasi organisasi terhadap dinamika lingkungan dan transformasi digital. Kebaharuan penelitian ini terletak pada sintesis konseptual integratif yang menghubungkan keempat pendekatan dalam satu kerangka evaluasi dan pengendalian strategi organisasi. Temuan ini memberikan implikasi praktis bagi organisasi dalam membangun sistem pengendalian strategi yang lebih responsif dan berkelanjutan serta membuka peluang pengembangan penelitian empiris selanjutnya.   Changes in the organizational environment driven by digital transformation, globalization, and increasing competition require organizations to develop adaptive and integrated strategy evaluation and control systems. However, studies integrating strategic performance measurement, the Balanced Scorecard, strategic feedback systems, and change management into a single strategic evaluation framework remain limited. This article aims to synthesize the development of research related to these four approaches through a Systematic Literature Review (SLR) of 31 scientific articles published between 2019 and 2026, obtained from Google Scholar, Sinta, and accredited national journals. The findings indicate that the Balanced Scorecard is the dominant framework for strategic performance measurement because it integrates financial and non-financial indicators. Strategic feedback systems play an important role in enhancing organizational learning and supporting continuous strategic adjustment, while change management is a key factor in improving organizational adaptability to environmental dynamics and digital transformation. The novelty of this study lies in its integrative conceptual synthesis that connects the four approaches within a unified framework of organizational strategy evaluation and control. These findings provide practical implications for organizations in developing more responsive and sustainable strategic control systems and offer opportunities for future empirical research development.
Eksistensi Koperasi di Era Industri 4.0: Telaah Peran Teknologi dalam Pengembangan Koperasi Kontemporer Sefti Wulan Sari; Seismica Fitri Minbar; Melisa Melisa; Nur Alyah; Aminah Ramalia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 2 (2026): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i2.6228

Abstract

The development of digital technology in the Industry 4.0 era has brought significant changes to cooperative management and service systems, encouraging cooperatives to adapt to the development of the modern economy. This study aims to analyze the existence of cooperatives from the perspective of cooperative economics in the Industry 4.0 era and to examine the role of digital technology in strengthening member participation, management transparency, and the development of cooperatives as people-based economic institutions. The study employs a qualitative approach using a literature review method through data collection from various sources such as books, scientific journals, articles, and relevant previous studies. The findings indicate that the utilization of digital technology can improve operational efficiency, management transparency, service quality for members, and expand the market reach of cooperatives through digital platforms. However, the process of digital transformation still faces various challenges, including low digital literacy of human resources, limited technological infrastructure, high implementation costs, and resistance to change within cooperative organizations. Therefore, the success of cooperative digital transformation requires the readiness of human resources, strengthening of organizational governance, and adequate technological support so that cooperatives can enhance their competitiveness and maintain their existence amid the development of the digital economy.