Journal of Economic, Bussines and Accounting (COSTING)
Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting

REAL-TIME FINANCIAL PERFORMANCE MONITORING AT PT SARANA MULTI INFRASTRUKTUR: ENHANCING DECISION-MAKING THROUGH DATA INTEGRATION

Mico Suryo Atmahadi (Institut Teknologi Bandung, Indonesia)
Sylviana Maya Damayanti (Institut Teknologi Bandung, Indonesia)



Article Info

Publish Date
28 May 2025

Abstract

Indonesia’s infrastructure development has expanded rapidly, especially with PT Sarana Multi Infrastruktur (PT SMI) mandated by the Ministry of Finance to support various national projects. Despite its crucial role, PT SMI faces persistent challenges in monitoring financial performance in real-time due to fragmented data systems and manual processes. These issues lead to reporting delays, reduce decision-making speed, and create compliance risks. This study aims to identify the root causes of these problems and propose a practical solution. Using qualitative methods, including semi-structured interviews with top executives (CEO, CFO, and CRO), focus group discussions, and process mapping, the research applied the Current Reality Tree (CRT) method to map core issues. The analysis revealed three main problems: scattered data with no single source of truth, excessive manual steps, and unclear data governance. To address these, the study developed three improvement scenarios (conservative, moderate, aggressive) and validated them using the Delphi method with internal experts. The moderate scenario, which emphasizes centralized data management, automation, and real-time dashboards, was most preferred. The study proposes an implementation roadmap using Scrum methodology, ensuring a structured, flexible approach to enhance financial monitoring at PT SMI.

Copyrights © 2025






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...