Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility
Lentera Negeri September 15, 2026 Volume 7, Number 1 5 authors
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.
Authors
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
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Kusiyah Kusiyah; Loso Judijanto; Gregorius Paulus Tahu; Budi Setiadi; Moh Sholeh (2026). Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility. Lentera Negeri, 7(1), 1723-1734. https://doi.org/10.29210/993210
Kusiyah Kusiyah; Loso Judijanto; Gregorius Paulus Tahu; Budi Setiadi; Moh Sholeh. "Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility." Lentera Negeri 7, no. 1 (2026): 1723-1734. https://doi.org/10.29210/993210
Kusiyah Kusiyah; Loso Judijanto; Gregorius Paulus Tahu; Budi Setiadi; Moh Sholeh (2026) 'Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility', Lentera Negeri, 7(1), pp. 1723-1734. https://doi.org/10.29210/993210
Kusiyah Kusiyah; Loso Judijanto; Gregorius Paulus Tahu; Budi Setiadi; Moh Sholeh. "Developing an artificial intelligence-driven smart financial management model for strengthening corporate financial resilience amid technological disruption and market volatility." Lentera Negeri, vol. 7, no. 1, 2026, pp. 1723-1734. https://doi.org/10.29210/993210