Pengaruh Kemampuan Dinamis dan Digitalisasi Informasi terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Payakumbuh
Abstract
This study aims to test the effect of dynamic capabilities and digitalization of information on SME performance. The population used in this study is the performance of SMEs in Payakumbuh City. The sampling technique in this study used the Slovin formula and obtained 81 SME respondents in Payakumbuh City. Data collection was carried out through a survey using an open questionnaire, and analyzed using multiple regression techniques. the results of this study indicate that (1) Dynamic capabilities do not affect SME performance, (2) Information digitalization affects SME performance.
References
Abbad, H., Pache, G., & Fernandez, D. B. (2013). Building a long term relationship between manufacturers and large retailers: does commitment matter in Morocco?. Journal of Applied Business Research, 29(5), 1367-1380.
Agustinus, D., Suharjo, T., & Pramudito, A. (2022). Data Analytics Adoption in SMEs: Challenges and Opportunities. Journal of Small Business Management, 60(4), 829-848. https://doi.org/10.1080/00472778.2021.1971109
Alnajjar, M. I. (2017). Impact of accounting information system on organizational performance: A study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20-38
Alzahrani, J. (2019). The impact of e-commerce adoption on business strategy in Saudi Arabian small and medium enterprises (SMEs). Review of Economics and Political Science, 4 (1), 73-88. https://doi.org/10.1108/REPS-10-2018-013
Apriyanti, H. W., & Yuvitasari, E. (2021). The role of digital utilization in accounting to enhance MSMEs’ performance during COVID-19 pandemic: Case study in Semarang, Central Java, Indonesia. Lecture Notes in Networks and Systems, 278, 495-504. https://doi.org/10.1007/978-3-030-79725-6_49
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Barney, J. B., & Wright, P. M. (1998).WORKING PAPER SERIES On becoming a strategic partner: The Role of Human Resources in Gaining Competitive Advantage Advancing the Worl of Work. Human Resource Management: Published in Cooperation with the School of Business Administration, The University of Michigan and in alliance with the Society of Human Resources Management, 37(1), 31-46. www.irl.cornell.edu/CAHRS/
Bitencourt, C. C., de Oliveira Santini, F., Ladeira, W. J., Santos, A. C., & Teixeira, E. K. (2020). The extended dynamic capabilities model: A meta-analysis. European Management Journal, 38(1), 108-120. https://doi.org/10.1016/j.emj.2019.04.007
Brynjolfsson, E., & McAfee, A. (2014). The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. W. W. Norton & Company.
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences, (switzerland), 12(7), 1-25. https://doi.org/103390/app12073359
Fahy, J. (2000). Competitive advantage Section 1: A Capabilities Driven Perspective-The resource-based view of the firm: Some stumbling-blocks on the road to understanding sustainable competitive advantage. Journal of European Industrial Training, 24(2-4), 94-104.
Fitriati, T. K., Purwana, D., & Buchdadi, A. D. (2020, July). Dynamic capabilities and SMEs performance: The mediating effect of innovation (Study of SMEs in Indonesia). 27 (ICoSHEET 2019) 457-464. https://doi.org/10.2991/ahsr.k.200723.115
Gao, T., & Tian, Y. (2014). Mechanism of supply chain coordination based on dynamic capability framework-the mediating role of manufacturing capabilities. Journal of Industrial Engineering and Management, 7(5), 1250-1267. https://doi.org/10.3926/jiem.1266
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. SSRN Electronic Journal, September, 428-437. https://doi.org/102139/ssrn.3492237
Hernández-Linares, R., Kellermanns, F. W., & López-Fernández, M. C. (2021). Dynamic capabilities and SME performance: The moderating effect of market orientation. Journal of Small Business Management, 59(1), 162-195. https://doi.org/10.1111/jsbm.12474
Hill, C. W., & Jones, G. R. (2012). Essentials.Of.Strategic.Management.
Indriastuti, M., & Kartika, I. (2022). The Impact of Digitalization on MSMEs’ Financial Performance: The Mediating Role of Dynamic Capability. Jurnal Economia, 18(2), 240-255. https://doi.org/10.21831/eiconomia.v18i2.42790
Ismail, M. A., Ahmed, A. R., & Zulkifli, A. (2022). Profitability Analysis of Small and Medium Enterprises in Malaysia: An Empirical Study. International Journal of Economics and Business Research, 23(2), 135-150. https://doi.org/10.1504/IJEBR.2022.117671
Julianto, I. P., Wiguna, I. G. N. H., & Yasa, I. N. P. (2022). Analysis of the Digitalization of Accounting Information Systems in Supporting the Sustainability of MSMEs During the Pandemic (Study on MSMEs in Buleleng Regency). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(04), 1277-1284.
Kalmuk, G., & Acar, A. Z. (2015). The Mediating Role of Organizational Learning Capability on the Relationship Between Innovation and Firm's Performance: A conceptual Framework. Procedia-Social and Behavioral Sciences, 210, 164-169. https://doi.org/10.1016/j.sbspro.2015.11.355
Kementerian Koperasi dan UKM Republik Indonesia. (2022). Laporan Tahunan Koperasi dan Usaha Kecil Menengah 2021. Jakarta: Kemenkop UKM.
Khalil, S., & Belitski, M. (2020). Dynamic capabilities for firm performance under the information technology governance framework. European business review, 32(2), 129-157. https://doi.org/10.1108/EBR-05-2018-0102
Kurniawan, A., Rahman, F., & Hadi, A. (2022). The Role of Digital Technology in Enhancing SME Productivity: Evidence from Indonesia. Asian Journal of Business and Management, 11(2), 45-56. https://doi.org/10.1007/s43170-023-00325-3
Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2021). Business strategy–MSMEs' performance relationship: innovation and accounting information system as mediators. Journal of Small Business and Enterprise Development, 28(1), 1-21. https://doi.org/10.1108/JSBED-04-2019-0116
Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: an editorial. Journal of Management Control, 31(1), 1-8. https://doi.org/10.1007/s00187-020-00300-5
Morgan, N. A. (2012). Marketing and business performance. Journal of the academy of marketing science, 40, 102-119. https://doi.org/10.1007/s11747-011-0279-9
Munizu, M. (2010). Pengaruh Faktor-Faktor Eksternal dan Internal Terhadap Kinerja Usaha Mikro dan Kecil (UMK) di Sulawesi Selatan. Jurnal Manajemen dan Kewirausahaan, 12(1), 33-41. http://puslit2.petra.ac.id/ejournal/index.php/man/article/view/17987
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185-198.
Park, E., & Kim, K. J. (2014). An integrated adoption model of mobile cloud services: exploration of key determinants and extension of technology acceptance model. Telematics and Informatics, 31(3), 376-385. https://doi.org/10.1016/j.tele.2013.11.008
Pavlou, P. A., & El Sawy, O. A. (2006). From IT leveraging competence to competitive advantage in turbulent environments: The case of new product development. Information systems research, 17(3), 198-227. https://doi.org/10.1287/isre.1060.0094
Pavlou, P. A., & El Sawy, O. A. (2011). Understanding the elusive black box of dynamic capabilities. Decision sciences, 42(1), 239-273. https://doi.org/10.1111/j.1540-5915.2010.00287.x
Pramudito, A., Susanto, E., & Setiawan, B. (2022). The Impact of Digitalization on the Performance of SMEs: Evidence from Indonesia. Journal of Business Research, 134, 465-474. https://doi.org/10.1016/j.jbusres.2021.07.034
Rahayu, R., & Day, J. (2017). E-commerce adoption by SMEs in developing countries: evidence from Indonesia. Eurasian Business Review, 7, 25-41.
Rahman, F., & Sihombing, D. (2023). Growth Strategies for SMEs: Balancing Profitability and Market Expansion. Asian Journal of Business and Management, 11(1), 34-45. https://doi.org/10.1007/s43170-022-00300-7
Rialti, R., Marzi, G., Ciappei, C., & Busso, D. (2019). Big data and dynamic capabilities: a bibliometric analysis and systematic literature review. Management Decision, 57(8), 2052-2068. https://doi.org/10.1108/MD-07-2018-0821
Rinandiyana, L. R., Kusnandar, D. L., & Rosyadi, A. (2020). Pemanfaatan aplikasi akuntansi berbasis android (Siapik) untuk meningkatkan administrasi keuangan UMKM. Qardhul Hasan: Media Pengabdian Kepada Masyarakat, 6(1), 73-78.
Savić, B., & Pavlović, V. (2023). Impact of digitalization on the accounting profession. In Digital Transformation of the Financial Industry: Approaches and Applications (pp. 19-34). Cham: Springer International Publishing.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. john wiley & sons. 2(2), 203-206.
Seseli, E. M. I., Risakotta, K. A., & Bawono, A. (2023). The Role of Accounting Digitization in Entrepreneurial Success in West Java: Quantitative study of efficiency, accuracy, cost reduction, customer satisfaction, and data security. The ES Accounting And Finance, 1(02), 82-94. https://doi.org/10.58812/esaf.v1i02.65
Setiawan, B., & Supriyadi, R. (2023). Data-Driven Strategies in Enhancing SME Performance: The Role of Customer Orientation. Journal of Small Business Management, 61(3), 501-520. https://doi.org/10.1080/00472778.2023.2196503
Sihombing, D. (2023). Challenges of Digital Transformation in SMEs: A Case Study from West Sumatra. International Journal of Entrepreneurship, 27(1), 112-129. https://doi.org/10.1002/joe.22035
Stoica, O. C., & Ionescu-Feleagă, L. (2021, June). Digitalization in accounting: A structured literature review. Resilience and Economic Intelligence through Digitalization and Big Data Analytics, Sciendo, Bucharest, Romania (pp. 10-11). https://doi.org/10.2478/9788366675704-045
Suci, Y. R. (2008). Usaha Mikro, Kecil dan Menengah. UU No. 20 Tahun 2008, l, 1-31.
Sugiyono, D. (2010). Metode penelitian kuantitatif kualitatif dan R&D. In Penerbit Alfabeta.
Susanto, E., & Setiawan, B. (2023). Dynamic Capabilities and Innovation in SMEs: A Study in East Java, Indonesia. International Journal of Entrepreneurial Behavior & Research, 29(4), 982-1000. https://doi.org/10.1108/IJEBR-05-2022-0332
Susanty, A., Handoko, A., & Puspitasari, N. B. (2020). Push-pull-mooring framework for e-commerce adoption in small and medium enterprises. Journal of Enterprise Information Management, 33(2), 381-406. https://doi.org/10.1108/JEIM-08-2019-0227
Tanjung, A., & Rahman, F. (2021). Digital Transformation in Small and Medium Enterprises: Opportunities and Challenges. Journal of Small Business Management, 59(3), 485-501. https://doi.org/10.1080/00472778.2020.1838467
Teece, D. J. (2007). Explicating Dynamic Capabilities: The Nature and Microfoundations of (Sustainable) Enterprise Performance. Strategic Management Journal, 28(13), 1319-1350. https://doi.org/10.1002/smj.640
Teece, D. J. (2016). A dynamic capabilities-based entrepreneurial theory of the multinational enterprise. In The Eclectic Paradigm: A Framework for Synthesizing and Comparing Theories of International Business from Different Disciplines or Perspectives (pp. 224-273). London: Palgrave Macmillan UK. https://doi.org/10.1057/jibs.2013.54
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic management journal, 18(7), 509-533. https://doi.org/10.1093/oso/9780198781806.003.0019
Ulas, D. (2019). Digital transformation process and SMEs. Procedia computer science, 158, 662-671.
Ulrich, P., Frank, V., Büttner, R., & Becker, W. (2022). A literature review on the impact of modern technologies on management reporting. Procedia Computer Science, 207, 907-915. https://doi.org/10.1016/j.procs.2022.09.146
Zahrah Buyong, S. (2020). Digitalization of accounting information impact on MSMEs’ profitability and productivity. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 5(2), 867-884.
Zhou, S. S., Zhou, A. J., Feng, J., & Jiang, S. (2019). Dynamic capabilities and organizational performance: The mediating role of innovation. Journal of management & organization, 25(5), 731-747. https://doi.org/10.1017/jmo.2017.20