Riset Akuntansi dan Keuangan Indonesia
Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia

Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs

Eskasari Putri (Unknown)
Ashar Mukhammad Akbar (Unknown)
Tariq Tawfeeq Yousif Alabdullah (Unknown)
Kholid Jundi Ar-Ridho (Unknown)
Arief Surya Adhi (Unknown)
Windi Amelia Adindaningtyas Putri (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study examines the influence of information technology (IT) infrastructure capabilities, business and IT planning capabilities, proactive attitudes toward IT on digital transformation, and their impact on the sustainable competitive performance of MSMEs in Indonesia. This study uses a quantitative approach with data collection through a questionnaire with 783 MSME respondents. Data analysis uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that IT infrastructure capabilities, business and IT planning capabilities, and proactive attitudes toward IT have a positive and significant influence on digital transformation. Furthermore, digital transformation has also been shown to have a significant influence in improving sustainable competitive performance, such as productivity, operational efficiency, and customer relationships. These findings emphasize the importance of synergy between strategic planning and technological readiness, as well as a proactive digital culture in the MSME environment. This study provides empirical contributions from the context of developing countries and offers practical recommendations for stakeholders in promoting MSME digital readiness.

Copyrights © 2025






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...