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Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs Putri, Eskasari; Ramadhan, Abid; Akbar, Ashar Mukhammad; Wibawa, Mochammad Adhitya; Febriyanti, Rosa Indah; Prahastiwi, Aisyah Laras
Shirkah: Journal of Economics and Business Vol. 11 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i1.988

Abstract

Despite extensive research on internal control, digital transformation, and socio-spiritual values, their integrated impact on the sustainable competitive performance of MSMEs remains underexplored, particularly in developing economies. This study aims to analyze the combined effects of internal control components, digital transformation, and socio-spiritual values on MSME performance in Indonesia. A quantitative approach was employed using a cross-sectional survey of 416 MSME actors in Central Java province, selected through purposive sampling. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that all internal control elements, digital transformation, and socio-spiritual values have a positive and significant effect on sustainable competitive performance, with digital transformation emerging as the most influential factor, followed by monitoring activities and socio-spiritual values. These results point out the importance of integrating technological capability, effective governance, and value-based practices in strengthening MSME sustainability. The study extends the Resource-Based View and internal control framework by incorporating socio-spiritual values as strategic resources and offers practical guidance for developing adaptive and sustainable MSME strategies.
Co-Authors ., Ardianti Adam, Nurfadilla Ade Qamariah Ahmad Haekal Munzir Aminuddin Ahmad Suardi Ahmad Suardi, Ahmad Akbar, Ashar Mukhammad Alfira Sari, Nurul Alifkaningrum Almaqvira Alwarahmah, Aftita Amrin, Arfan Andi Nurul Mukhlisah Andika Rusli Annisa Annisa Annisa Rajiman, Nur Ansar Ansar Ansar Ansar Antong Antong Antong Antong Antong Ardianti . Arfan Amrin Asriany Asriany Asriany Asriany, Asriany Asriany, A. Ayu Ayu Baru Harahap Duriani Duriani Ervia Pratiwi Eskasari Putri Febriyanti, Rosa Indah Fransiska, Debby Haedar Haedar Halim Usman Harmita Sari Harmita Sari, Harmita hildawati hildawati I Ketut Patra Ilham Ilham indah Indah Pratiwi Iswahyu Pranawukir Jihan Astri Savira Judijanto, Loso Jumawan Jasman Junaidi Junaidi Junaidi Junaidi Junaidi, Junaidi Khadijah Khadijah Lindasari Lindasari Marwan Marwan Muh. Iqbal Muhammad Aidil, Muhammad Mujur Mujur Mustika, Ita Nurhafifa Nurhafifa Patra, A. Dahri Adi Prahastiwi, Aisyah Laras Puspa Sari Puspa Sari, Puspa Putri Dewintari Putri Putri Putri Putri Putri Putri, Putri Putri, Cinta Qiraniah Qamariah, Ade Rahmat, Sahbuddin Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Rajiman, Nur Annisa Reza Reza Rezkiana Syam Riska Herman Rismawati Rismawati Sudirman Sahrir Samsul Bachri Sari Hasbullah, Indah Savira, Jihan Astri Siswanto, Rahmat Sitti Retno Faridatussalam Sofyan Syamsuddin Sri Yuliandana Sriyanti, S. Suci Sukmawati Sukmawati Sulistyo Budi Utomo Suri Suri Utami, Widya Vika Mitasari Wanda Wanda Wibawa, Mochammad Adhitya Widya Utami Yuliandana, Sri Yulianti, Fanni