INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)

LITERATURE REVIEW ANALYSIS ON THE INFLUENCE OF FINANCIAL MANAGEMENT PRACTICES ON CORPORATE PERFORMANCE AND FINANCIAL RESILIENCE IN THE ERA OF DIGITAL TRANSFORMATION

Sudarsono (Lecturers of the Accounting Department, Politeknik Negeri Medan)
Bernadetta Anita Jerry S (Lecturers of the Accounting Department, Politeknik Negeri Medan)
Benhur Pakpahan (Lecturers of the Accounting Department, Politeknik Negeri Medan)
Jasa Ginting (Lecturers of the Accounting Department, Politeknik Negeri Medan)
Sabarita Tarigan (Lecturers of the Accounting Department, Politeknik Negeri Medan)



Article Info

Publish Date
06 Apr 2026

Abstract

This study aims to analyze the influence of financial management practices on corporate performance and financial resilience in the era of digital transformation using a Systematic Literature Review approach. The study examines various Scopus-indexed scientific publications from 2022 to 2026 that discuss aspects of financial management, including capital structure, working capital management, financial risk management, as well as the roles of corporate governance and digital transformation. The findings indicate that effective financial management practices significantly contribute to improving corporate performance in terms of profitability, firm value, and operational efficiency. Furthermore, these practices play an essential role in enhancing financial resilience in the face of economic uncertainty and global market dynamics. Digital transformation has been proven to strengthen the effectiveness of financial management through increased efficiency, accuracy, and speed in decision-making, although it also introduces new challenges related to financial risk and data security. This study highlights that the integration of optimal financial management practices, good corporate governance, and the utilization of digital technology is a key factor in achieving sustainable corporate performance and long-term financial resilience.

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Journal Info

Abbrev

INJOLE

Publisher

Subject

Description

INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, ...