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All Journal Shirkah: Journal of Economics and Business Abdi Psikonomi
Eskasari Putri
Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Religion Humanities Economics, Econometrics & Finance

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Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs Eskasari Putri; Abid Ramadhan; Ashar Mukhammad Akbar; Mochammad Adhitya Wibawa; Rosa Indah Febriyanti; Aisyah Laras Prahastiwi
Shirkah: Journal of Economics and Business Vol. 11 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i1.988

Abstract

Despite extensive research on internal control, digital transformation, and socio-spiritual values, their integrated impact on the sustainable competitive performance of MSMEs remains underexplored, particularly in developing economies. This study aims to analyze the combined effects of internal control components, digital transformation, and socio-spiritual values on MSME performance in Indonesia. A quantitative approach was employed using a cross-sectional survey of 416 MSME actors in Central Java province, selected through purposive sampling. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that all internal control elements, digital transformation, and socio-spiritual values have a positive and significant effect on sustainable competitive performance, with digital transformation emerging as the most influential factor, followed by monitoring activities and socio-spiritual values. These results point out the importance of integrating technological capability, effective governance, and value-based practices in strengthening MSME sustainability. The study extends the Resource-Based View and internal control framework by incorporating socio-spiritual values as strategic resources and offers practical guidance for developing adaptive and sustainable MSME strategies.
Sustainable Business Training for MSMEs in Surakarta: Introduction to ESG, Fraud Prevention, and Strengthening Governance through Diversity Erma Setiawati; Siti Aisyah Salim; Shinta Permata Sari; Eskasari Putri; Chania Aulia; Roostina Nugraheni Putri
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14254

Abstract

The advancement of technology and globalization has significantly changed production methods and environmental conditions, bringing economic benefits while also creating challenges such as pollution and climate change. Therefore, MSMEs in Indonesia need to adopt more responsible and sustainable business practices by applying Environmental, Social, and Governance (ESG) principles, fraud prevention, and strengthened governance supported by diversity. This study discusses an ESG training program conducted by the community service team of Universitas Muhammadiyah Surakarta to help MSMEs understand ESG, prevent fraud, and build stronger governance within their organizations. The results show that although challenges still exist in implementing ESG and good governance, the training successfully improved the participants’ knowledge and capabilities, enabling MSMEs to compete more effectively in the modern business environment while contributing to environmental and social sustainability.
Co-Authors Abid Ramadhan Aisyah Laras Prahastiwi Ashar Mukhammad Akbar Chania Aulia Erma Setiawati Mochammad Adhitya Wibawa Roostina Nugraheni Putri Rosa Indah Febriyanti Shinta Permata Sari Siti Aisyah Salim