Mandalika Journal of Business and Management Studies
Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies

Analyzing Digital Financial Management Innovations in Enhancing Financial Transparency Risk Mitigation and Long Term Organizational Performance

Rahayu Kusumawati (Politeknik Keuangan Negara STAN)
Charles Bronson (Institut Nalanda)
Gregorius Paulus Tahu (Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Denpasar)



Article Info

Publish Date
21 Aug 2026

Abstract

Digital financial management innovation has become an essential strategic capability for organizations seeking to improve governance and sustain long-term performance. This study aims to analyze the role of digital financial management innovation in enhancing financial transparency, mitigating financial risks, and strengthening long-term organizational performance. The research employs a library research approach using content analysis to synthesize evidence from books, peer-reviewed journal articles, institutional reports, and other relevant scientific publications. The findings indicate that digital financial technologies, including cloud accounting, Enterprise Resource Planning (ERP), artificial intelligence, blockchain, and big data analytics, significantly improve financial transparency by enhancing reporting quality, accountability, and stakeholder trust. Simultaneously, these technologies contribute to financial risk mitigation through process automation, fraud detection, predictive analytics, cybersecurity enhancement, and regulatory compliance. The study further demonstrates that financial transparency and risk mitigation operate as complementary governance mechanisms that collectively enhance organizational resilience and sustainable performance. The proposed conceptual framework reinforces the Resource-Based View and Dynamic Capability Theory by positioning digital financial management innovation as a strategic organizational capability that supports long-term value creation and sustainable competitive advantage.

Copyrights © 2026






Journal Info

Abbrev

mjbms

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal ini merupakan sarana publikasi ilmiah untuk menyebarluaskan informasi berupa ilmu pengetahuan dan terlebih khususnya hasil penelitian hasil penelitian, jurnal ini juga menerima manuskrip hasil kajian pustaka dan laporan lainnya untuk ...