Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes
DOI:
https://doi.org/10.35145/icobima.v3i2.5125Keywords:
Human Resource Analytics, Strategy, Digital Business AccountingAbstract
The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
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References
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Sudarno, S., Safitri, H., Junaedi, A. T., Tanjung, A. R., & Hutahuruk, M. B. (2023). Effect of Leadership Style, Work Discipline, and Competency on Job Satisfaction and Performance of Dapodik Operator Employees in Bengkalis District. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 385–400. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3059
Suhardjo, S., Renaldo, N., Sevendy, T., Yladbla, D., Udab, R. N., & Ukanahseil, N. (2023). Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era. Reflection: Education and Pedagogical Insights, 1(3), 106–115. http://firstcierapublisher.com/index.php/reflection/article/view/48
Suhardjo, S., Suharti, S., Suyono, S., Mukhsin, M., & Hadi, S. (2023). Digital Internal Controls: Safeguarding Data Integrity and Compliance in a Technologically Evolving Landscape. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 306–311. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4378
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Wahyudi, L., Panjaitan, H. P., & Junaedi, A. T. (2023). Leadership Style, Motivation, and Work Environment on Job Satisfaction and Employee Performance at the Environment and Hygiene Department of Pekanbaru City. Journal of Applied Business and Technology, 4(1), 55–66.
Wati, Y., Irman, M., Yusrizal, Anton, & Renaldo, N. (2024). Green Intellectual Capital, Financial Performance, and Good Corporate Governance. Jurnal Akuntansi Keuangan Dan Bisnis, 17(1), 28–37. https://doi.org/10.35143/jakb.v17i1.6267
Dharmawati, T., Bakri, A. A., Ningrum, E. P., Mahdi, & Renaldo, N. (2023). Improving Internal Audit Quality Through Self Efficacy and Professional Ethics with Top Management Support as a Moderation Variable. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(3), 1–9.
Elfita, Sudarno, Nyoto, & Sultan, F. M. M. (2022). Work Stress, Workload, and Work Discipline on Work Satisfaction and Teacher Performance (Case Study in Akramunas Islamic Kindergarten, Pekanbaru). Journal of Applied Business and Technology, 3(2), 143–152.
Gazali, D., Panjaitan, H. P., & Chandra, T. (2022). Competence, Motivation, and Organizational Commitment on Job Satisfaction and Employee Performance at Bank Sinarmas Pekanbaru Riau Branch. Journal of Applied Business and Technology, 3(1), 26–39.
Istiana, N., Putra, R., & Panjaitan, H. P. (2022). Competence, Work Motivation, and Work Environment on Job Satisfaction and Teacher Performance at Yayasan Pondok Pesantren Darul Hikmah Koto Baru Kabupaten Dharmasraya. Journal of Applied Business and Technology, 3(2), 193–208.
Komardi, D., Renaldo, N., Puspita, T. M., Fitri, Y., & Sudibyo, Y. A. (2024). Pengaruh Gaya Kepemimpinan, Motivasi dan Pengawasan Kerja Terhadap Kinerja Guru pada Yayasan Laskar Pelangi Mandiri Pekanbaru. Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi, 4(1), 30–36. https://doi.org/10.58794/bns.v4i1.1003
Mukhsin, M., Junaedi, A. T., Suhardjo, S., Renaldo, N., & Prayetno, M. P. (2024). The Role and Effectiveness of Accounting Information Systems in Modern Organizations: A Comprehensive Analysis. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(2), 362–367. https://doi.org/https://doi.org/10.35145/icobima.v2i2.4389
Nyoto, Sudarno, Priyono, Surikin, & Renaldo, N. (2023). Emotional Intelligence, Workload, and Cyberloafing on Organizational Commitment and Performance of Teachers at the Pelalawan High School Level. Journal of Applied Business and Technology, 4(2), 134–143. https://doi.org/https://doi.org/10.35145/jabt.v4i2.129
Panjaitan, H. P., Lumenta, M. Y., Febriyanto, F., Suyono, S., Rusilawati, E., & Kudri, W. M. (2023). The Influence of Leadership, Motivation, and Compensation on Employee Performance at PT. LG Electronics. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 238–256. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4070
Panjaitan, M., Komara, A. H., & Panjaitan, H. P. (2023). Work Motivation, Training, Commitment, and Discipline on Employee Satisfaction and Performance in PT. Sumber Mas Baru Pekanbaru. International Conference on Business Management and Accounting, 1(2), 452–466. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3391
Pernando, J., Komardi, D., & Chandra, T. (2022). Analysis of Education and Training Influence on the Competence and Performance of Participants of the Mobile Brigade (BRIMOB) Local Police (POLDA RIAU). International Conference on Business Management and Accounting (ICOBIMA), 1(1), 154–163.
Purnama, I., Renaldo, N., Panjaitan, H. P., Junaedi, T., Suhardjo, S., & Veronica, K. (2025). Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms. Journal of Applied Business and Technology, 6(1), 75–82. https://doi.org/10.35145/jabt.v6i1.226
Putra, R., Sudarno, Sutanto, J., Mukhsin, & Suyono. (2023). Commitment, Discipline, and Work Environment on Job Satisfaction and Teacher Performance at SMK Negeri Tambusai Utara, Rokan Hulu District. International Conference on Business Management and Accounting (ICOBIMA), 1(2), 417–428. https://doi.org/https://doi.org/10.35145/icobima.v1i3.3070
Renaldo, N., Anton, Komardi, D., Sabnah, S., Junaedi, A. T., Suhardjo, & Jahrizal. (2024). Promotion, Motivation, Digital Work Experience and Job Satisfaction on Employee Performance At Pt. Indo Riau Perkasa. Procuratio: Jurnal Ilmiah Manajemen, 12(4), 433–444. http://ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index
Renaldo, N., Suhardjo, Suyono, Andi, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates the Effect of Environmental Performance and Social Performance on Financial Performance. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Rusilawati, E., Purnama, I., Tjahjana, D. J. S., & Kudri, W. M. (2023). Locus of Control and Job Satisfaction on Employee Performance, Mediated by Organizational Citizenship Behavior among the Working Staff in the Accounting Department. International Conference on Business Management and Accounting, 1(2), 467–474. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3469
Rustan, F. R., Kalsum, T. U., Susanti, W., Junaedi, A. T., & Renaldo, N. (2025). Teknik Penulisan Karya Ilmiah (A. I. Sastra, Ed.). Yayasan Tri Edukasi Ilmiah.
Sari, S. I., Irman, M., & Wijaya, E. (2022). Analysis of Factors Affecting Financial Literacy and Financial Inclusion on Institut Bisnis dan Teknologi Pelita Indonesia Pekanbaru. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 125–142.
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sirait, L., Sudarno, Junaedi, A. T., Purwati, A. A., & Deli, M. M. (2022). Leadership Style, Motivation, and Organizational Culture on Job Satisfaction and Teacher Performance. Journal of Applied Business and Technology, 3(2), 115–129.
Sudarno, S., Safitri, H., Junaedi, A. T., Tanjung, A. R., & Hutahuruk, M. B. (2023). Effect of Leadership Style, Work Discipline, and Competency on Job Satisfaction and Performance of Dapodik Operator Employees in Bengkalis District. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 385–400. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3059
Suhardjo, S., Renaldo, N., Sevendy, T., Yladbla, D., Udab, R. N., & Ukanahseil, N. (2023). Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era. Reflection: Education and Pedagogical Insights, 1(3), 106–115. http://firstcierapublisher.com/index.php/reflection/article/view/48
Suhardjo, S., Suharti, S., Suyono, S., Mukhsin, M., & Hadi, S. (2023). Digital Internal Controls: Safeguarding Data Integrity and Compliance in a Technologically Evolving Landscape. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 306–311. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4378
Suhardjo, S., Wati, Y., Renaldo, N., Musa, S., & Cecilia, C. (2024). Implementation of Digital Accounting on the Effectiveness of Corporate Social Responsibility and Environmental, Social, and Governance Reporting. Interconnection: An Economic Perspective Horizon, 2(1), 41–49. https://doi.org/https://doi.org/10.61230/interconnection.v2i1.90
Wahyudi, L., Panjaitan, H. P., & Junaedi, A. T. (2023). Leadership Style, Motivation, and Work Environment on Job Satisfaction and Employee Performance at the Environment and Hygiene Department of Pekanbaru City. Journal of Applied Business and Technology, 4(1), 55–66.
Wati, Y., Irman, M., Yusrizal, Anton, & Renaldo, N. (2024). Green Intellectual Capital, Financial Performance, and Good Corporate Governance. Jurnal Akuntansi Keuangan Dan Bisnis, 17(1), 28–37. https://doi.org/10.35143/jakb.v17i1.6267
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Published
2025-05-31
