Lentera Negeri
Vol. 7 No. 1 (2026): Lentera Negeri

Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility

Kusiyah Kusiyah (STIE Kusuma Negara)
Loso Judijanto (IPOSS Jakarta)
Gregorius Paulus Tahu (Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Denpasar)
Budi Setiadi (Universitas Islam Kalimantan Muhammad Arsyad Albanjari Banjarmasin)
Moh Sholeh (Universitas Trunodjoyo Madura)



Article Info

Publish Date
15 Sep 2026

Abstract

Technological disruption and increasing market volatility have challenged the effectiveness of conventional corporate financial management systems, creating an urgent need for more adaptive and intelligent financial strategies. This study aims to develop an Artificial Intelligence-driven Smart Financial Management model for strengthening corporate financial resilience through a qualitative library research approach. Data were collected from books, peer-reviewed journals, conference proceedings, institutional reports, and other relevant academic literature, and analyzed using qualitative content analysis. The findings indicate that Artificial Intelligence significantly enhances financial intelligence, predictive analytics, intelligent decision-making, continuous risk monitoring, and adaptive organizational learning, enabling organizations to respond proactively to financial uncertainty. The study further proposes an integrated conceptual framework that positions AI-driven Smart Financial Management as a strategic organizational capability supporting financial flexibility, organizational adaptability, and sustainable performance. The proposed model extends Dynamic Capabilities Theory by explaining how AI strengthens organizational sensing, seizing, and transforming capabilities within financial management. The study offers theoretical contributions by integrating fragmented research streams while providing practical implications for organizations seeking to improve financial resilience and sustain competitiveness in rapidly changing technological and economic environments.

Copyrights © 2026






Journal Info

Abbrev

lentera

Publisher

Subject

Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Lentera Negeri welcomes submissions across a comprehensive range of academic disciplines, spanning the social sciences, humanities, natural sciences, applied sciences, and technology. Within the social sciences, the journal considers research in sociology, psychology and mental health, counseling ...