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All Journal Siber International Journal of Digital Business Jurnal Greenation Ilmu Akuntansi
Amran Manurung
Universitas HKBP Nommensen, Medan, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digital Transformation in Business Models: A Systematic Review of Strategies and Their Impact on Company Performance Lukman Hakim Sangapan; Prasetyono Hendriarto; Atik Budi Paryanti; Adler Haymans Manurung; Amran Manurung
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 2 (2025): (SIJDB) Siber International Journal of Digital Business (October - December 202
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i2.285

Abstract

This study aims to analyze digital transformation strategies within business models and their impact on firm performance. Employing a systematic literature review (SLR) approach guided by the PRISMA framework, the research synthesizes findings from 48 peer-reviewed articles published between 2013 and 2024, sourced from Scopus, Web of Science, ScienceDirect, Emerald Insight, and Google Scholar. The analysis identifies four dominant digital transformation strategies: internal process digitization, platform-based business model development, data-driven customer experience enhancement, and organizational digital capability building. Results indicate that 81% of the reviewed studies report a positive impact of digital transformation on both financial (e.g., operational efficiency, revenue growth) and non-financial performance indicators (e.g., innovation, customer satisfaction). The findings reinforce the dynamic capabilities theory, highlighting that successful digital transformation hinges on the integration of technological, organizational, and strategic dimensions. This study contributes theoretically by contextualizing global insights within emerging economies-particularly Indonesia-and practically by offering actionable guidance for managers and policymakers.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan: Kajian Literatur Sistematis Amran Manurung; Prasetyono Hendriarto; Lukman Hakim Sangapan; Adler Haymans Manurung
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 2 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2025)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i2.466

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sustainability reporting terhadap nilai perusahaan melalui pendekatan kajian literatur sistematis (Systematic Literature Review) terhadap 48 artikel akademik yang diterbitkan antara tahun 2010 hingga 2024. Kajian ini menggunakan pedoman PRISMA dalam proses seleksi dan analisis literatur, dengan menelaah variabel utama, teori yang digunakan, serta arah hubungan empiris antara pelaporan keberlanjutan dan nilai perusahaan. Hasil penelitian menunjukkan bahwa 65% studi menemukan pengaruh positif dan signifikan, 19% tidak signifikan, dan 16% negatif. Faktor-faktor seperti profitabilitas, ukuran perusahaan, leverage, dan kualitas audit terbukti memoderasi hubungan tersebut. Secara teoretis, hasil ini mendukung keberlakuan teori legitimasi, teori pemangku kepentingan, dan teori sinyal sebagai dasar konseptual hubungan antara transparansi pelaporan dan nilai pasar perusahaan. Penelitian ini berkontribusi pada pengembangan literatur akuntansi berkelanjutan dengan menunjukkan bahwa pelaporan keberlanjutan bukan hanya kewajiban sosial, tetapi juga strategi ekonomi yang memperkuat reputasi dan daya saing perusahaan.
Co-Authors Adler Haymans Manurung Atik Budi Paryanti Lukman Hakim Sangapan Prasetyono Hendriarto