Manajemen Strategis dan Keunggulan Bersaing Berkelanjutan: Sebuah Kajian Literatur Sistematis
DOI:
https://doi.org/10.63822/wb81jw78Keywords:
Artificial Intelligence, Inovasi Organisasi, Strategic Management, Sustainable Competitive Advantage, Transformasi DigitalAbstract
Derasnya arus globalisasi yang terus meningkat mendorong organisasi untuk tidak semata-mata berorientasi pada perolehan jangka pendek, melainkan juga secara aktif menjaga daya kompetitifnya agar tetap relevan dan tangguh dalam horizon waktu yang lebih panjang. Studi ini dirancang untuk mengkaji secara mendalam kontribusi manajemen strategis beserta akuntansi manajemen dalam membentuk keunggulan bersaing organisasi yang bersifat lestari di berbagai sektor. Guna mencapai tujuan tersebut, studi ini mengadopsi metode Systematic Literature Review (SLR) dengan berpedoman pada protokol PRISMA, dengan menganalisis 10 artikel bereputasi yang terindeks di Scopus pada kuartil Q1–Q3, diterbitkan sepanjang 2021–2026. Sintesis atas temuan-temuan empiris mengungkapkan bahwa keunggulan bersaing yang lestari bersumber dari perpaduan antara inovasi produk berbasis kelestarian lingkungan, manajemen aset pengetahuan organisasi, kapabilitas kepemimpinan yang berorientasi strategi, pemanfaatan kecerdasan artifisial serta analitik data skala besar, serta internalisasi prinsip-prinsip Environmental, Social, and Governance (ESG). Akuntansi manajemen strategis berperan sebagai fondasi bagi pengelolaan sumber daya yang transparan dan dapat dipertanggungjawabkan. Kajian ini menegaskan bahwa pencapaian keunggulan bersaing yang lestari mensyaratkan pendekatan strategis yang holistik, yang mengintegrasikan kapasitas inovatif, penguatan sumber daya manusia, dan komitmen institusional terhadap prinsip keberlanjutan. Agenda riset mendatang sebaiknya diarahkan untuk mengeksplorasi konteks sektor publik serta negara-negara berkembang dengan metodologi yang memadukan pendekatan kuantitatif dan kualitatif.
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