Soedirman Accounting, Auditing and Public Sector Journal
Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

Digital Transformation Strategy for Village-Based Tourism SMEs to Strengthen Sustainable Competitive Advantage

Ilmawan, Faiz Nuha (Unknown)
Maisarah, Sausan Nuhaa (Unknown)

Article Info

Publish Date
31 Dec 2025

Abstract

This study examines how village-based tourism Micro, Small, and MediumEnterprises (MSMEs) strengthen sustainable competitive advantagethrough digital transformation. Using a qualitative case study approach inDesa Wisata Baturraden, Indonesia, the research integrates ResourceBasedView(RBV),TechnologyAcceptanceModel(TAM),andsustainable competitivenesstheory.Findingsindicatethatdigitaladoption—through smart tourism platforms, financial technology integration, andsustainability-driven branding—significantly enhances operationalefficiency, global visibility, and environmental accountability. However,long-term competitiveness depends on ecosystem-level governance,innovation labs, and continuous digital capability development. The studycontributes to the literature on digital transformation in tourism SMEs byproposing a Village Tourism Digital Hub model to accelerate sustainabledigital maturity.

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Journal Info
Soedirman Accounting, Auditing and Public Sector Journal
Website

Abbrev

saap

Publisher

Universitas Jenderal Soedirman

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...