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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal ULTIMA Accounting JURNAL AKUNIDA JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Raflesia Akuntansi Indonesian Business Review Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi SENTRI: Jurnal Riset Ilmiah Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Mandalika Literature Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Golden Ratio of Taxation Studies Jurnal Greenation Ilmu Akuntansi Equity
Akbar, Arya Zulfikar
Unknown Affiliation
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL SUPPORT INFLUENCE SUSTAINABLE MANUFACTURING SME PERFORMANCE THROUGH DIGITAL TRANSFORMATION MECHANISMS Rizqi, Reza Muhammad; Akbar, Arya Zulfikar; Norzihad, Fatin Nabilah
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i1.67059

Abstract

Purpose - Grounded in the Resource-Based View and Dynamic Capabilities Theory, this study investigates how digital transformation mediates the sustainable performance of Indonesian manufacturing SMEs. It evaluates the impact of environmental management accounting (EMA), innovative accounting instruments, and top management support on sustainability through digitalization. Methods - Utilizing a quantitative explanatory framework, data from 210 purposively selected SME managers were analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM), assessing mediation through the Variance Accounted For (VAF) approach. Findings - Results substantiate all proposed hypotheses. EMA, advanced instruments, and executive backing significantly propel digital transformation, elevating sustainable performance. Digital transformation operates as a partial mediator, yielding VAF values of 38.3%, 37.7%, and 39.3%. Research implications - While digitalization amplifies sustainability, managerial interventions remain indispensable. This study provides strategic insights for policymakers to synchronize modern accounting frameworks and leadership commitment with digital advancements. Originality - This research offers empirical value by quantifying the specific mediating role of digital transformation, proving how integrating technological capabilities and managerial resources actively fosters sustainable competitiveness in emerging-market manufacturing SMEs.
Co-Authors Abda Abda Adelia Adelia, Adelia Adellya Dewi Mustika Denny Hambali Diah Intan Syahfitri Diah Intan Syahfitri Duwita, Duwita Fahlia, Fahlia Hambali, Denny Hardiansyah, Rian Jibrail, Ahmad Martadinata, Sudrajat Meli Apriani Muharrozi, Triana Rizta Norzihad , Fatin Nabilah Norzihad, Fatin Nabilah Nurfadliyah, Nurfadliyah Nurilah, Nurilah Putri Mariati Putri, Novida Halleine Rabiatul Adawiyah Rizqi, Reza Muhammad Rizqi, Reza Muhammad Sriyatun Sriyatun, Sriyatun Syahfitri, Diah Intan Tedy Dwi Saputra Tri Satriawansyah Tryana, Ayu Levia