La Ode Muhammad Saum
Universitas Halu Oleo

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PELUANG DAN TANTANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA DALAM MENGHADAPI TRANSFORMASI DIGITAL DAN STANDARDISASI PRODUK: SEBUAH TINJAUAN LITERATUR SISTEMATIS La Ode Muhammad Saum
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.02.2026.28

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet their competitiveness is increasingly determined by their ability to adopt digital technology and meet product standardization requirements. This study aims to map, synthesize, and evaluate previous research findings concerning the opportunities and challenges faced by Indonesian MSMEs across four thematic clusters: financial technology adoption, digital marketing and information technology, halal certification, and utilization of public market events. The study employs a qualitative approach using a literature review design on nine scientific articles published between 2022 and 2025, analyzed through descriptive-qualitative content analysis. The findings show that MSMEs consistently gain opportunities in the form of market expansion, transaction efficiency, and increased competitiveness, while persistently facing challenges related to limited digital literacy, financial constraints, human resource capacity, and infrastructure gaps. This study contributes to strengthening the conceptual understanding of MSME digital transformation and provides a foundation for designing more targeted government assistance programs.