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Resilience of MSMEs in Surakarta City: Integrating digital transformation and local economic resilience based on Javanese cultural values Rohmad Suryadi; Lusi Oktaviana; Kholid Syaifulloh; Anita Maulani Yusnia; Ratih Ayu Rafiaulia
Priviet Social Sciences Journal Vol. 6 No. 3 (2026): March 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i3.1604

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in sustaining local economies in Indonesia, particularly in culturally embedded cities such as Surakarta. Despite their growing number and contribution to employment, many MSMEs remain vulnerable to economic shocks, technological disruption, and unequal access to digital resources. This study aims to examine the resilience of MSMEs in Surakarta by analyzing the interaction between digital transformation, Javanese cultural values, and the legal–institutional environment that shapes the digital economy. Using a qualitative descriptive approach, this study employs a literature review methodology drawing on peer-reviewed journal articles, government reports, and policy documents related to MSME resilience, digitalization, and local economic development. The findings indicate that Javanese cultural values, including gotong royong, nrimo ing pandum, tepa slira, and ajining dhiri, function as social capital that strengthens social cohesion, psychological endurance, and ethical business practices among MSME actors. Digital transformation contributes positively to business resilience by expanding market access and improving operational efficiency; however, its impact remains uneven due to disparities in digital literacy, human resource capacity, and institutional support. Furthermore, the study highlights the importance of adaptive state regulation and legal certainty in ensuring inclusive digital transformation for MSMEs. This research concludes that MSME resilience in Surakarta emerges from the integration of cultural capital, digital capability, and responsive governance, underscoring the need for context-sensitive and collaborative policy approaches to support sustainable local economic development.
Implementasi Tata Kelola Perusahaan Untuk Mereduksi Manajemen Laba Lusi Oktaviana; Rohmad Suryadi; Dewi Purnasari; Fitri Handayani
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3036

Abstract

The purpose of this study was to find outempirical evidence about the effect of managerial ownership, institutional ownership, public ownership, board of commissioners, independent board of commissioners, executive compensation on earnings management. Samples in the study were 106 manufacturing companies that had been selected by purposive sampling method. The analysis method uses multiple linear regression analysis techniques, proving that managerial ownership, institutional ownership, executive compensation does not effect earnings management. Public ownership, independent board of commissioners has negative effect earnings management and board of commissioners has positive effect earnings management.