Accounting Student Series on Emerging Trends
Vol. 1 No. 02 (2026): Sinergi Akuntansi, Tata Kelola, dan Pembangunan Ekonomi — Kajian Multisektoral

PELUANG DAN TANTANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA DALAM MENGHADAPI TRANSFORMASI DIGITAL DAN STANDARDISASI PRODUK: SEBUAH TINJAUAN LITERATUR SISTEMATIS

La Ode Muhammad Saum (Universitas Halu Oleo)



Article Info

Publish Date
17 Jun 2026

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet their competitiveness is increasingly determined by their ability to adopt digital technology and meet product standardization requirements. This study aims to map, synthesize, and evaluate previous research findings concerning the opportunities and challenges faced by Indonesian MSMEs across four thematic clusters: financial technology adoption, digital marketing and information technology, halal certification, and utilization of public market events. The study employs a qualitative approach using a literature review design on nine scientific articles published between 2022 and 2025, analyzed through descriptive-qualitative content analysis. The findings show that MSMEs consistently gain opportunities in the form of market expansion, transaction efficiency, and increased competitiveness, while persistently facing challenges related to limited digital literacy, financial constraints, human resource capacity, and infrastructure gaps. This study contributes to strengthening the conceptual understanding of MSME digital transformation and provides a foundation for designing more targeted government assistance programs.

Copyrights © 2026






Journal Info

Abbrev

asset

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Student Series on Emerging Trends (ASSET) is the official scientific proceeding published by the Accounting Department, Halu Oleo University. This proceeding is dedicated as a medium for the publication and dissemination of research results, ideas, and scientific papers specifically for ...