The impact of implementing a digital financial management system on operational efficiency and its implications for profit optimisation
Abstract
This study aims to analyse the effect of a digital financial management system on operational efficiency and its implications for profit optimisation at Evergreen Medika Clinic, Rantepao. The research employs a quantitative approach using survey methods and financial report data from the 2021–2024 period. Primary data were collected through questionnaires distributed to administrative and finance staff, whilst secondary data were obtained from the institution’s financial statements. The analytical techniques include classical assumption tests, multiple linear regression, and path analysis to examine the mediating role of operational efficiency. The results indicate thatthe digital financial management system has a positive and significant effect on operational efficiency and profit optimisation. Furthermore, operational efficiency is proven to mediate the relationship between the digital financial management system and profit optimisation, with the indirect effect via operational efficiency being greater than the direct effect on profit. These findings suggest that improvements in profitability occur through enhanced effectiveness and efficiency of operational processes as a result of the implementation of the digital system.
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