Pengaruh Adopsi Perbankan Digital, Manajemen Risiko, dan Balanced Scorecard terhadap Kinerja Perbankan Indonesia
Keywords:
Kinerja Bank, Penerapan Perbankan Digital, Manajemen RisikoAbstract
Penelitian ini bertujuan untuk mengkaji pengaruh tiga variabel bebas, yakni penerapan perbankan digital, pengelolaan risiko, serta penerapan balanced scorecard, terhadap kinerja lembaga perbankan sebagai variabel terikat. Artikel yang bersifat konseptual ini menyoroti secara khusus peran balanced scorecard dalam sektor perbankan, yang dipandang sebagai variabel mediasi yang krusial mengingat industri ini sangat terdampak oleh perkembangan digital dan teknologi. Berbagai penelitian terdahulu telah banyak membahas faktor-faktor penentu kinerja bank, namun tulisan ini menawarkan model kinerja yang mengintegrasikan ketiga faktor tersebut bagi bank dan lembaga keuangan. Perbincangan utama di kalangan akademisi dan praktisi berpusat pada bagaimana bank dapat mengoptimalkan kapasitas mereka secara maksimal, dan penelitian ini merekomendasikan tiga langkah strategis, yaitu adopsi perbankan digital, manajemen risiko, dan penerapan balanced scorecard sebagai kerangka kinerja. Balanced scorecard sendiri diakui dalam literatur sebagai instrumen manajemen yang bermanfaat, berfungsi sebagai sarana perencanaan strategis sekaligus pengelolaan kinerja yang memanfaatkan ukuran keuangan dan non-keuangan untuk menilai efektivitas administratif, manajerial, dan operasional organisasi. Penelitian ini memperkaya wawasan mengenai kinerja perbankan, khususnya dalam konteks adopsi teknologi digital yang semakin dominan secara global, dan secara praktis menawarkan model yang relevan bagi pelaku industri untuk meningkatkan kinerja lembaga keuangan masing-masing. Selain itu, makalah ini juga mengemukakan bahwa balanced scorecard berperan sebagai mediator yang memperkuat hubungan antara implementasi perbankan digital dan kinerja bank, sehingga diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai peran penting balanced scorecard dalam industri perbankan
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