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All Journal Studi Akuntansi, Keuangan, dan Manajemen Goodwood Akuntansi dan Auditing Reviu
Dian Nirmala Dewi
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Digital Transformation and Competitive Strategies of Nutmeg-Processing MSMEs: A SWOT–QSPM Analysis Marlinda Apriyani; Teguh Budi Trisnanto; Dian Nirmala Dewi
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6411

Abstract

Purpose: This study identifies key factors affecting the marketing competitiveness of nutmeg-processing MSMEs in Tanggamus Regency and formulates prioritized strategies using an extended SWOT–QSPM framework incorporating digital and institutional perspectives. Methodology: A descriptive quantitative approach was used, with data from semi-structured interviews with nine purposively selected experts in two nutmeg-producing sub-districts. IFAS–EFAS, SWOT, and QSPM were applied to determine and prioritize the strategies. Results: The IFAS (3.76) and EFAS (3.14) scores indicate a strong strategic position. Strengths in product quality, customer relationships, and skilled labor are constrained by limited capital, weak financial management, and a narrow marketing reach, whereas government support, digital expansion, and rising demand present key opportunities. The QSPM ranks digital market development (TAS = 13.64), product quality and innovation (TAS = 12.76), and distribution network expansion (TAS = 11.82) as priority strategies. Conclusions: Nutmeg-processing MSMEs can enhance their competitiveness by aligning their internal strengths with digital and institutional opportunities. Digital capability is a key driver, supported by strategies for digital adoption, innovation, collaboration, and managerial capacity building. Limitations: Limited to two sub-districts and subjective QSPM scoring, these findings lack generalizability. Future research should expand the sample size and utilize Fuzzy-AHP to enhance validity. Contributions: This study proposes a quantitative model that integrates strategy, digital transformation, and ecosystems, identifying digital expansion as a critical capability for rural MSMEs in agro-processing.
Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure: Implications for Energy Sector Firm Value Charina Oktariani Harahap; Sahilly Dzulhasni; Dian Nirmala Dewi; Arif Makhsun; Endah Yuni Puspitasari
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p57-75.2026

Abstract

Purpose: This study examines the associations of Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure with the firm value of IDX-listed energy companies during 2021–2024.Research Methodology: Annual and sustainability reports were analyzed using a Random Effect Model in EViews v13. Purposive sampling yielded 18 companies and 72 observations. Firm value is measured by PER, Green Accounting by an environmental-cost-to-profit ratio, and the other variables by disclosure indices.Results: Green Accounting has a positive significant coefficient (p = 0.0003). Green Intellectual Capital (p = 0.1823) and Carbon Emission Disclosure (p = 0.0902) are insignificant at 5%. The joint test is significant (p = 0.000685); weighted R-squared is 0.220581.Limitations: The four-year sample includes profitable companies. Investor perceptions, disclosure credibility, delayed benefits, and alternative error covariance structures are not directly evaluated.Conclusions: The measures have different valuation associations. Joint significance does not establish that every practice increases firm value or that their combination creates additional value.Contributions: The study provides Indonesian energy-sector evidence on the distinction between monetary environmental commitments and sustainability disclosure breadth in valuation.
Co-Authors Arif Makhsun Charina Oktariani Harahap Endah Yuni Puspitasari Marlinda Apriyani Sahilly Dzulhasni Teguh Budi Trisnanto