PENGARUH TEKNOLOGI DIGITAL, KEMAMPUAN DIGITAL DAN STRATEGI TRANSFORMASI DIGITAL TERHADAP KINERJA KEUANGAN PADA UKM DI SUMATERA BARAT
Keywords:
Teknologi Digital, Kemampuan Digital, Strategi Transformasi Digial dan Kinerja keuanganAbstract
Penelitian ini bertujuan untuk menganalisi secara empiris pengaruh teknologi digital,
kemampuan digital dan strategi transformasi digital terhadap kinerja keuangan pada UKM Di
Sumatera Barat. Penelitian ini menggunakan random sampling dengan sampel sebanyak 84
UKM yang berada di Sumatera Barat yang dipilih secara acak. Metode pengumpulan data
yang digunakan dalam penelitian ini adalah metode survei. Kuesioner disebar dengan
mengunjungi UKM ke tempat usahanya secara langsung dan dengan menggunakan google
formulir untuk daerah yang tidak terjangkau oleh peneliti. Penelitian ini menggunakan
analisis jalur (path analysis), untuk menganalisis data menggunakan program Smart-PLS 3.
Hasil penelitian membuktikan bahwa teknologi digital berpengaruh positif dan signifikan
terhadap kinerja keuangan, dan variabel kemampuan digital dan strategi transformasi digital
berpengaruh positif dan signifikan terhadap kinerja keuangan. Temuan ini menegaskan
pentingnya teknologi digital, kemampuan digital dan strategi transformasi digital terhadap
kinerja keuangan UKM. Implikasi praktis dari penelitian ini memberikan panduan bagi para
pemangku kepentingan untuk merumuskan strategi yang efektif dalam meningkatkan kinerja
keuangan UKM melalui penguatan teknologi digital, kemampuan digital dan strategi
transformasi digital.
References
Amit, R., & Schoemaker, P. J. (1993). Strategic assets and organizational rent. Strategic
Management Journal, 14(1), 33–46.
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. (1986). Strategic factor markets: Expectations, luck, and business strategy.
Management Science, 32(10), 1231–1241. https://doi.org/10.1287/mnsc.32.10.1231
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability
and firm performance: An empirical investigation. MIS Quarterly, 24(1), 169–196.
https://doi.org/10.2307/3250983
Chen, X., Zhang, Y., & Wang, J. (2023). Digital strategy adoption and SME financial
performance: Evidence from Malaysia. Journal of Small Business and Enterprise
Development, 30(2), 255–272. https://doi.org/10.1108/JSBED-09-2022-0401
Ciampi, F., Demi, S., Magrini, A., Marzi, G., & Papa, A. (2021). Exploring the impact of digital
technologies on firm performance: The moderating role of digital business strategies.
Journal of Business Research, 128, 287–298.
JURNAL ...................................
ISSN: xxxx-xxxx (media online)
Page | 14
Cynthia, N., & Sihotang, R. (2023). Digital skills and SME performance: Evidence from
Indonesian entrepreneurs. International Journal of Business and Society, 24(1), 77–92.
https://doi.org/10.33736/ijbs.5432.2023
Daft, R. L. (2010). Organization theory and design (10th ed.). South-Western Cengage
Learning.
Daud, M., Abdullah, R., & Haryono, T. (2022). Financial performance analysis of SMEs: The
role of digital finance. Asian Journal of Accounting Research, 7(3), 345–360.
https://doi.org/10.1108/AJAR-07-2021-0123
Dhewanto, W., Nur, R. M., & Permatasari, A. (2018). Resource-based view approach in SME
digital capability development. International Journal of Entrepreneurship, 22(3), 1–12.
Fatimah, S., Nugroho, A., & Putri, D. (2021). Determinants of financial performance of
Indonesian SMEs. Journal of Economics and Business, 24(2), 198–210.
https://doi.org/10.22146/jeb.2021.45231
Ghozali, I., & Latan, H. (2015). Partial least squares: Konsep, teknik dan aplikasi
menggunakan program SmartPLS 3.0. Semarang: Universitas Diponegoro.
Gonzalez, M., Ramirez, F., & Torres, A. (2024). Digital transformation strategy and SME
competitiveness. Small Business Economics, 63(4), 789–808.
https://doi.org/10.1007/s11187-023-00732-4
Hussain, A., Khan, M., & Ahmed, R. (2023). Measuring SME financial performance:
Indicators and challenges. International Journal of Finance and Economics, 28(1), 112–
https://doi.org/10.1002/ijfe.2624
Kementerian Kominfo. (2024). Laporan Transformasi Digital UKM 2024. Jakarta:
Kementerian Komunikasi dan Informatika RI.
Liu, Y., Sun, J., & Li, W. (2023). Digital integration in SME finance management: Evidence
from China. Journal of Financial Innovation, 9(1), 65–81.
https://doi.org/10.1186/s40854-023-00456-y
Matarazzo, M., Penco, L., Profumo, G., & Quaglia, R. (2022). Digital transformation and
SMEs: A systematic literature review. Journal of Small Business Management, 60(2),
–348. https://doi.org/10.1080/00472778.2020.1844495
Papadopoulos, T., Baltas, K., & Balta, M. E. (2022). Digital transformation and dynamic
capabilities in SMEs: A resource-based view. Information Systems Journal, 32(1), 146–
https://doi.org/10.1111/isj.12345
Pinto, R., Almeida, F., & Silva, J. (2024). Strategic digital transformation and performance in
SMEs: Evidence from Southern Europe. Technological Forecasting and Social Change,
, 122–137. https://doi.org/10.1016/j.techfore.2023.122137
Proietti, A., & Magnani, G. (2025). Artificial intelligence and SME competitiveness: A
strategic perspective. Journal of Business Strategy, 46(1), 15–27.
https://doi.org/10.1108/JBS-02-2024-0032
Purba, R., & Balqiah, T. (2024). The role of digitalization in SME financial resilience during
the pandemic. Journal of Asian Business and Economic Studies, 31(1), 78–95.
https://doi.org/10.1108/JABES-11-2022-0154
Rehman, A., Khan, S., & Malik, F. (2023). Digital transformation and SME profitability in
South Asia. International Journal of Entrepreneurial Behavior & Research, 29(3).
JURNAL ...................................
ISSN: xxxx-xxxx (media online)
Page | 15
Ramdani, B., Raja, S., & Kayumova, M. (2022). Digital technologies for SME growth:
Evidence from emerging markets. Journal of Business Research, 144, 1222–1233.
https://doi.org/10.1016/j.jbusres.2022.01.045
R ’ , . ( 5). h c S E c c B . Jurnal
Ekonomi dan Bisnis Indonesia, 40(1), 55–68. https://doi.org/10.22146/jebi.2025.67532
Susanti, D., Nugroho, H., & Sari, R. (2023). Roadmap for digital transformation in SMEs.
International Journal of Business and Technology, 12(4), 201–215.
https://doi.org/10.1108/IJBT-12-2022-0087
Xiaoyang, T., Zhang, L., & Wang, H. (2022). Digital technology as the foundation of
transformation: Evidence from SMEs. Technology in Society, 71, 102–118.
https://doi.org/10.1016/j.techsoc.2022.102118
Zhang, W., Li, X., & Chen, Y. (2022). E-commerce adoption and SME financial performance:
Evidence from Asia. Electronic Commerce Research and Applications, 54, 101–122.