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From Ledger to Cloud: A Dynamic Capabilities View of Digital AIS and SME Performance Novta Winkey Pradana; Muhammad Adnan Effendi Putra; Deasy Emalia; Trisna Gayatri
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2001

Abstract

This study maps the intellectual structure of research on digital accounting information systems and SME performance. Using a quantitative bibliometric approach, we analyze 1,000 journal articles indexed in Crossref from 2010 to 2025. We retrieved the data using Publish or Perish and visualized it in VOSviewer, generating network, overlay, and density maps. Three themes emerge: technological enablers, organizational capabilities, and performance outcomes. Interpreted through Dynamic Capabilities Theory, the results provide a process-based framework and highlight platforms, trust, and SME financing as future research priorities.
Penguatan Literasi Biaya Produksi dan Harga Jual bagi Pengolah Hasil Laut Masyarakat Pesisir Kota Bengkulu Muhammad Adnan Effendi Putra; Deasy Emalia
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 2 (2026): April : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i2.3330

Abstract

This community service activity aimed to improve the ability of coastal seafood processors in Bengkulu City to identify production costs and set selling prices more carefully. The activity was conducted using a participatory education approach through initial observation, short interviews, pre-test, practical training, worksheet-based simulation, mentoring, and post-test. The participants were 25 local seafood processors who produced dried fish, fish crackers, fish floss, and other simple processed products. The results showed that most participants previously set prices by following market habits or rough estimates without including labor, packaging, fuel, shrinkage, transportation, and equipment costs. After the training, the average understanding score increased from 52 to 82. Most participants were also able to prepare a simple production cost card and calculate selling prices using a cost-plus pricing approach. The activity concluded that practical and locally contextualized accounting education can help coastal microbusinesses avoid underpricing, understand their real profit, and become more confident in managing small household-based businesses.