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All Journal Jurnal Ekonomi JAM Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sawala : Jurnal Administrasi Negara JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JMM (Jurnal Masyarakat Mandiri) Jurnal Equity Jurnal Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement International Journal of Multidisciplinary Research and Literature (IJOMRAL) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Equity Jurnal Inspektorat Indonesian Journal of Taxation and Accounting
Rudi Zulfikar
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa, Serang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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The Role of Organizational Capabilities, Innovation, and Internal Control in Achieving Competitive Advantage: Evidence from Batik SMEs Nurhidayah, Fitriyah; Meutia; Zulfikar, Rudi; Lia Uzliawati
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.568

Abstract

Purpose - This study aims to examine the effects of organizational capabilities on innovation, internal control, and competitive advantage in batik MSMEs, as well as to analyze whether innovation and internal control contribute to competitive advantage. Methods - This research adopts a quantitative explanatory design using a cross-sectional survey of 120 batik MSME owners and managers in Surakarta, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The measurement model was validated through Confirmatory Factor Analysis to ensure reliability and validity. Findings - The results show that organizational capability has a positive and significant effect on innovation (p = 0.005), competitive advantage (p = 0.001), and internal control (p < 0.001). However, innovation (p = 0.904) and internal control (p = 0.381) do not significantly influence competitive advantage. These findings indicate that competitive advantage is primarily driven by organizational capability rather than by innovation or internal control. Research Implications - The findings suggest that MSMEs should prioritize strengthening internal capabilities, including managerial competence and resource management, as the main strategy to enhance competitiveness. Innovation and internal control need to be aligned with strategic objectives to generate measurable competitive outcomes. Originality - This study provides empirical evidence that challenges the dominant assumption that innovation directly drives competitive advantage. By integrating the Resource-Based View, dynamic capabilities, and internal control perspectives, this study highlights the more fundamental role of organizational capability in culturally embedded MSMEs.
Co-Authors Abbas, Dirvi Surya Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andriani, Rosedian Anggie Lestari Annisa, Amartya Nadhia Desmawan, Deris Dwi Astuti, Kurniasi Elnanda Putri, Elen Ewing Yuvisa Ibrani Fitriyah Nurhidayah Hesti Fatmawati IBRANI, EWING YUVISA Ismawati, Iis Ismawati, Iis Jaya, Ajun Daruri Jaya, Ajun Daruri Kristin Romauli Lia Uzliawati Maryani, Yeyen Meutia Muhammad Taqi Mulyasari, Windu Nana Nofianti, Nana Nani Rohaeni, Nani Nela Dharmayanti Norma Islami Nurhayati Soleha, Nurhayati Oktavianus, Afirman Oktavianus, Afriman Rama Indera Kusuma Ratu Ayu Naisah Ratu Ayu Naisah, Ratu Ayu Rita Rosiana Roza Mulyadi, Roza Surahman, Lira Amalia Syaifudin, Rizal Tifani Ulfa Tri Wahyudi Tri Wahyudi Wahyudi Tubagus Ismail Yayat Ruhiat Yulianto, Agus Sholikhan