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All Journal Economic Reviews Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Della Erdiana
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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Sustainability-Oriented Practices: The Impact of Digital Transformation and Risk Management on Madura Batik MSMEs Adiati Trihastuti; Irda Agustin Kustiwi; Della Erdiana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6923

Abstract

This research investigates the impact of digital business implementation and risk management on sustainability, with accounting transparency serving as a mediating variable, within the context of Madura batik MSMEs. The central question addressed is how digital business practices and risk management contribute to enhancing sustainability through the role of accounting transparency. Employing a quantitative research design, the study utilizes Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to examine the interrelationships among variables. The findings indicate that both digital business and risk management exert a positive influence on sustainability systems, and that accounting transparency functions as an effective mediator, reinforcing these effects. The study concludes that improved accounting transparency significantly enhances sustainabilityperformance, thereby supporting the competitiveness and long-term sustainability of Madura batik MSMEs in the digital age.
Co-Authors Adiati Trihastuti Ayu Asari Irda Agustin Kustiwi Maria Yovita R. Pandin Nur Fitroten Dian Sari