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All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Alif Faruqi Febri Yanto
State University of Malang, Indonesia
Economics, Econometrics & Finance

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Corporate Immunity in the TUNA Era: The Role of Digitalization in Corporate Turnaround Strategies Apriana Rahmawati; Rizky Prasetya; Alif Faruqi Febri Yanto; Nabilla Carissa Ratnadewi; Venus C. Ibarra
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 2 (2025): KOMPARTEMEN, Vol 23 No 2, September 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i2.28282

Abstract

Since the COVID-19 pandemic, which triggered the economic contraction in Indonesia and forced companies to build corporate immunity, the ability to withstand external pressures, maintain core functions, and recover amidst conditions of Turbulence, Uncertainty, Novelty, and Ambiguity (TUNA era) has become crucial. Turnaround strategy has become an essential approach, focusing on asset retrenchment and cost retrenchment as primary steps. Digitalization serves as an important catalyst in supporting the Knowledge-Based View (KBV) in the current era, enabling companies to manage, store, and access knowledge more quickly and efficiently. This study aims to explore how digitalization, within the KBV framework, can enhance the effectiveness of turnaround strategies in the TUNA era. Using a quantitative approach, this study analyzes data from 13 companies under the supervision of the Indonesia Stock Exchange (IDX) in 2020, which remained listed until 2024. The results show that digitalization strengthens the positive relationship between retrenchment strategy and turnaround performance, particularly in companies that have internally adopted digital technologies. These findings highlight the importance of digital integration in corporate recovery strategies and contribute to the literature on the role of digitalization in turnaround efforts.
Co-Authors Apriana Rahmawati Nabilla Carissa Ratnadewi Rizky Prasetya Venus C. Ibarra