Analisis Strategi Transformasi Layanan Keuangan Melalui Peningkatan Kematangan Shared Services Studi Kasus pada PT Pertamina (Persero)

Dwi Oktavianto Kurniawan, Rocky Adiguna, SE., M.Sc., Ph.D.

2025 | Tesis | S2 MANAJEMEN (MM) JAKARTA

Dalam menghadapi dinamika industri energi global yang semakin kompleks dan kompetitif, PT Pertamina (Persero) dituntut untuk meningkatkan efisiensi dan efektivitas fungsi pendukung bisnis, termasuk layanan keuangan. Transformasi layanan keuangan melalui penerapan model Shared Services menjadi langkah strategis untuk mengurangi duplikasi proses, meningkatkan efisiensi biaya, dan memperkuat peran fungsi keuangan sebagai mitra strategis bisnis. Penelitian ini bertujuan untuk menganalisis strategi transformasi layanan keuangan melalui peningkatan tingkat kematangan (maturity) Shared Services Finance di PT Pertamina (Persero).

Penelitian menggunakan pendekatan studi kasus dengan metode kualitatif deskriptif melalui wawancara mendalam, observasi, dan studi dokumentasi. Untuk mendukung validitas data, dilakukan juga pengukuran kuantitatif melalui evaluasi bobot dan rating menggunakan matriks IFE, EFE, SWOT, dan QSPM. Analisis mencakup identifikasi faktor eksternal dan internal yang mempengaruhi implementasi Shared Services (menggunakan analisis PESTEL dan VRIO), pemetaan maturity level layanan keuangan (menggunakan model SSMM atau CMMI), serta perumusan strategi peningkatan maturity yang selaras dengan visi perusahaan menjadi Global Business Services (GBS).

Hasil penelitian menunjukkan bahwa tingkat kematangan Shared Services Finance di Pertamina masih berada pada fase emerging transisi menuju best in class, dengan tantangan utama berupa integrasi sistem, kompetensi SDM, dan adopsi teknologi. Strategi prioritas yang direkomendasikan adalah optimalisasi digitalisasi dan otomasi proses keuangan, peningkatan kapabilitas SDM, serta penguatan tata kelola dan manajemen kinerja layanan. Penelitian ini memberikan kontribusi strategis dalam penguatan tata kelola layanan keuangan dan perumusan roadmap transformasi yang berkelanjutan di lingkungan korporasi energi.

In facing the increasingly complex and competitive dynamics of the global energy industry, PT Pertamina (Persero) is required to improve the efficiency and effectiveness of business support functions, including financial services. The transformation of financial services through the application of the Shared Services model is a strategic step to reduce duplication of processes, improve cost efficiency, and strengthen the role of the finance function as a strategic business partner. This study aims to analyze the financial services transformation strategy through increasing the maturity level of Shared Services Finance at PT Pertamina (Persero).

The research used a case study approach with descriptive qualitative methods through in-depth interviews, observations, and documentation studies. To support the validity of the data, quantitative measurements were also conducted through evaluation of weights and ratings using IFE, EFE, SWOT, and QSPM matrices. The analysis included the identification of external and internal factors affecting the implementation of Shared Services (using PESTEL and VRIO analysis), mapping the maturity level of financial services (using SSMM or CMMI models), and formulating maturity improvement strategies that are aligned with the company's vision of becoming Global Business Services (GBS).

The results show that the maturity level of Shared Services Finance at Pertamina is still in the transition emerging phase towards best in class, with the main challenges being system integration, HR competence, and technology adoption. The recommended priority strategies are optimizing digitization and automation of financial processes, improving HR capabilities, and strengthening governance and service performance management. This research provides a strategic contribution in strengthening financial services governance and formulating a sustainable transformation roadmap in the energy corporation environment.

Kata Kunci : Shared Services, Transformasi Keuangan, Maturity Model, PT Pertamina, Strategi Bisnis, Efisiensi Operasional.