Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 5 No. 6: September 2026

Digital Transformation and AI Adoption Strategy in a Consulting Firm: A Case Study of PT DGI Levner Consulting

Dwi Pamungkas Bermani (Institut Teknologi Bandung, Indonesia)
Novika Candra Astuti (Institut Teknologi Bandung, Indonesia)



Article Info

Publish Date
30 Sep 2026

Abstract

This study examines the factors influencing Artificial Intelligence (AI) adoption at PT DGI Levner Consulting, an Indonesian consulting firm experiencing rapid growth amid increasing digital competition. The company faces operational challenges, including inconsistent project delivery, uneven Standard Operating Procedure (SOP) compliance, and limited AI capabilities. The study aims to identify the internal and external determinants of AI adoption, explore its key enablers and barriers, and formulate an organizational adoption strategy. Using the Technology Organization Environment (TOE) framework, this qualitative single-case study applies the Gioia methodology. Data were collected through five leadership interviews, two focus group discussions involving 15 employees with different AI training backgrounds, and four internal secondary datasets for triangulation. The findings indicate that organizational factors particularly leadership commitment, governance, SOP integration, employee capability, and continuous training play a greater role in AI adoption than technology availability. Client demand drives adoption, whereas client-data confidentiality remains the primary constraint. The study proposes a phased, KPI-based implementation strategy to strengthen organizational readiness and support sustainable competitive advantage.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...