أثر التحول الرقمي على الأداء المالي حسب رأي موظفين مؤسسة نفطال – وحدة سطيف

Abstract

This study aims to examine the impact of digital transformation on the financial performance of economic enterprises through a case study of Naftal Company in Setif. The research problem focuses on determining the extent to which digital transformation contributes to improving financial performance through key financial indicators, namely turnover, value added, and operating income, The study adopted a descriptive-analytical approach. Data were collected through a questionnaire distributed to a sample of managers and employees of the company, in addition to relevant internal reports and documents. Statistical methods were employed to analyze the data, test the research hypotheses, and assess the relationship between digital transformation dimensions and financial performance, The findings revealed a statistically significant positive impact of digital transformation on financial performance. Digitalization contributed to improving operational efficiency, accelerating transaction processing, and enhancing service quality, which positively affected the company's financial indicators. The results also highlighted that strengthening digital infrastructure, developing human resources, and adopting modern technologies are among the most important factors supporting financial performance improvement, based on these findings, the study recommends continuing investments in digital transformation projects, enhancing employees’ digital skills, and expanding the use of advanced digital systems to improve financial performance and achieve sustainable competitive adman