Amkop Management Accounting Review (AMAR)
Vol. 5 No. 1 (2025): January - June

Impact of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage: Survey of Beverage MSMEs in Sukabumi City)

Noval, Muhammad (Unknown)
Danial, R. Deni Muhammad (Unknown)
Saori, Sopyan (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

This study aims to determine the influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage in beverage MSMEs in Sukabumi City. The respondents in this study were 100 beverage MSMEs in Sukabumi City. This research employed a quantitative method with a descriptive and associative approach. The statistical tests used in this study included simultaneous testing (F-test) and partial testing (t-test). The results of the study indicate that there is a positive and significant simultaneous influence of Digital Transformation, Differentiation Strategy, and Innovation Capability on Competitive Advantage, as evidenced by the F-count value of 13,416 > F-table 3,096. Partially, Digital Transformation does not have a significant positive effect on Competitive Advantage, as shown by the t-count value of 1.152 with a significant value of 0.252 > 0.05. Meanwhile, Differentiation Strategy has a positive and significant effect on Competitive Advantage, which is proven by the t-count value of 4.312 with a significance value of 0.000 < 0.05. Furthermore, Innovation Capability also has a positive and significant effect on Competitive Advantage, with a t-count value of 2.891 and a significance value of 0.005 < 0.05.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...