Studi Pustaka: Komparasi Efisiensi Biaya Administrasi Transaksi Penjualan Menggunakan Transfer Virtual Account vs Transfer Manual
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Abstract
Meningkatnya volume transaksi penjualan di era digital mendorong pelaku usaha mencari mekanisme administrasi pembayaran yang lebih efisien dan hemat biaya. Studi pustaka ini bertujuan mengkomparasi efisiensi biaya administrasi transaksi penjualan menggunakan metode transfer Virtual Account (VA) dibandingkan transfer manual antara rekening bank. Penelitian menggunakan metode systematic literature review dengan menganalisis 20 referensi primer berupa jurnal ilmiah dan prosiding yang terbit antara tahun 2020 hingga 2024. Analisis mencakup empat dimensi utama: biaya administrasi, efisiensi operasional, tingkat human error, dan kecepatan rekonsiliasi. Hasil studi menunjukkan bahwa transfer Virtual Account menawarkan efisiensi biaya administrasi yang jauh lebih tinggi dibandingkan transfer manual, dengan rata-rata penghematan 45–65% biaya administrasi per transaksi. Sistem VA juga mereduksi tingkat human error hingga 78% dan mempercepat proses rekonsiliasi dari rata-rata 4–8 jam menjadi di bawah 15 menit secara real-time. Namun, investasi awal infrastruktur VA membutuhkan modal awal Rp 15–50 juta, sehingga lebih cocok bagi usaha dengan volume transaksi di atas 200 transaksi per bulan. Studi ini menyimpulkan bahwa adopsi transfer Virtual Account layak secara finansial dan unggul secara operasional bagi usaha skala menengah dan besar, sementara transfer manual tetap relevan bagi UMKM dengan volume transaksi terbatas.
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