JER
Vol. 8 No. 2 (2025): September - February

From Ledger to Cloud: A Dynamic Capabilities View of Digital AIS and SME Performance

Novta Winkey Pradana (Unknown)
Muhammad Adnan Effendi Putra (Unknown)
Deasy Emalia (Unknown)
Trisna Gayatri (Unknown)

Article Info

Publish Date
25 Nov 2025

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.

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Journal Info
JER
Website

Abbrev

JER

Publisher

Universitas Muslim Indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal ...