Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Taxation and Accounting
Herlina Sunarti
Darma Persada University, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Integrating Local Wisdom and Digital Transformation to Strengthen MSME Growth in Indonesian Traditional Markets: Evidence from Solo and Jakarta Oryza Sativa Heningtyas; Herlina Sunarti; Ahmad Basid; Endang Tri Pujiastuti; Firda Auralin
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.503

Abstract

Purpose – This study examines whether Javanese relational business wisdom (Tuna Sathak Bathi Sanak) and win-win collaboration influence MSME growth in traditional markets, and whether digital transformation moderates these relationships. Methods – A quantitative survey involved 215 MSME actors from Gede Market, Solo (n = 110), and Glodok Market, Jakarta (n = 105). Data were analyzed using multiple linear regression and moderated regression analysis in SPSS 29. Findings – Tuna Sathak Bathi Sanak positively predicted MSME growth (B = .431, β = .490, p < .001), while win-win collaboration was negative and significant (B = -.391, β = -.400, p < .001). Digital transformation had a positive direct effect and strengthened the cultural-value pathway, but the collaboration interaction remained negative. Research implications – Digital capability can translate local relational values into market resilience when supplier collaboration is governed transparently. Originality – The study integrates local wisdom, interfirm collaboration, and digital transformation in an accounting-oriented MSME growth model.
Co-Authors Ahmad Basid Endang Tri Pujiastuti Firda Auralin Oryza Sativa Heningtyas