Tren dan Tantangan Transformasi Digital pada UMKM: Systematic Literatur Review
DOI:
https://doi.org/10.51903/kompak.v18i2.2872Keywords:
Digitalisasi, Keuangan, Sistem, Tranformasi UMKM, TeknologiAbstract
Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.
References
[1] M. A. Yuzakhri, H. Harmain, and Y. S. J. Nasution, “Pengaruh Karakteristik Wirausaha, Modal Usaha, Sistem Informasi Akuntansi terhadap Keberhasilan UMKM Desa Bandar Setia,” Kompak J. Ilm. Komputerisasi Akunt., vol. 16, no. 1, pp. 199–208, Jun. 2023, doi: 10.51903/kompak.v16i1.1127.
[2] D. N. Petra, M. N. Innayah, W. Purwidianti, and R. F. Utami, “Driving MSME Success: Unveiling the Impact of Digital Literacy, Financial Literacy, Innovation, and Human Capital,” Kompak J. Ilm. Komputerisasi Akunt., vol. 18, no. 1, pp. 42–54, Jul. 2025, doi: 10.51903/mcrbvy35.
[3] К. А. Власенко and K. A. Vlasenko, “Анализ состояния малого и среднего бизнеса в кризисный период,” Ученые записки Российской академии предпринимательства, vol. 22, no. 1, pp. 47–51, 2023, doi: 10.24182/2073-6258-2023-22-1-47-51.
[4] G. Masitoh, “Pelatihan dan Pendampingan Pemasaran Berbasis Digital Marketing produk UMKM Tahu Bu Siti Bandarjaya,” J. Pengabdi. Kpd. Masy. Nusant., vol. 5, no. 4, pp. 4721–4728, 2024, doi: 10.55338/jpkmn.v5i4.4305.
[5] N. Urbach et al., “The Impact of Digitalization on the IT Department,” Bus. Inf. Syst. Eng., vol. 61, no. 1, pp. 123–131, 2019, doi: 10.1007/s12599-018-0570-0.
[6] C.-L. Chen, Y.-C. Lin, W.-H. Chen, C.-F. Chao, and H. Pandia, “Role of Government to Enhance Digital Transformation in Small Service Business,” Sustainability, vol. 13, no. 3, p. 1028, 2021, doi: 10.3390/su13031028.
[7] S. Sulastri, H. Mulyadi, D. Disman, H. Hendrayati, and H. Purnomo, “Resilience Acceleration Model of Small and Medium Enterprises Through Digital Transformation,” J. East. Eur. Cent. Asian Res., vol. 10, no. 4, pp. 609–619, 2023, doi: 10.15549/jeecar.v10i4.1355.
[8] T. M. Yuen and S. Baskaran, “Going Digital for SMES: Adapting Business Model and Seizing Opportunities to Achieve Sustainable Business Performance,” Int. J. Acad. Res. Bus. Soc. Sci., vol. 13, no. 2, pp. 437–449, 2023, doi: 10.6007/ijarbss/v13-i11/19401.
[9] K. Al Omoush, C. Lassala, and S. Ribeiro-Navarrete, “The Role of Digital Business Transformation in Frugal Innovation and SMEs’ Resilience in Emerging Markets,” Int. J. Emerg. Mark., vol. 20, no. 1, pp. 366–386, 2025, doi: 10.1108/ijoem-12-2022-1937.
[10] I. Khurana, D. K. Dutta, and A. S. Ghura, “SMEs and Digital Transformation During a Crisis: The Emergence of Resilience as a Second-Order Dynamic Capability in an Entrepreneurial Ecosystem,” J. Bus. Res., vol. 150, pp. 623–641, 2022, doi: 10.1016/j.jbusres.2022.06.048.
[11] N. L. D. E. Trisnawati and L. P. Dewi, “Analisis Perkembangan Kinerja Keuangan UMKM Dilihat Dari Optimalisasi Pengelolaan Bantuan Dana Desa dan Literasi Keuangan Pelaku UMKM (Studi Kasus UMKM Didesa Kubutambahan),” Kompak J. Ilm. Komputerisasi Akunt., vol. 17, no. 2, pp. 41–48, Nov. 2024, doi: 10.51903/kompak.v17i2.2062.
[12] R. Martínez-Peláez et al., “Role of Digital Transformation for Achieving Sustainability: Mediated Role of Stakeholders, Key Capabilities, and Technology,” Sustainability, vol. 15, no. 14, p. 11221, 2023, doi: 10.3390/su151411221.
[13] A. U. Putri, D. Mirani, and T. Khairunnisyah, “Digital Transformation for MSME Resilience in The Era of Society 5 . 0,” in IAPA Proceedings Conference, “New Public Governance: Reflection on Administration Science,” Indonesian Association for Public Administration IAPA, 2023, pp. 154–174. doi: 10.30589/proceedings.2023.886.
[14] E. A. Manapa Sampetoding and M. Er, “Digital Transformation of Smart Village: A Systematic Literature Review,” Procedia Comput. Sci., vol. 239, no. 2, pp. 1336–1343, 2024, doi: 10.1016/j.procs.2024.06.304.
[15] L. F. Panduwinata, W. T. Subroto, and N. C. Sakti, “Digitalization on Micro, Small, and Medium Enterprises (MSMEs) : A Systematic Literature Review,” Int. J. Econ. Commer. Manag., vol. 2, no. 1, pp. 397–409, 2025, doi: 10.62951/ijecm.v2i1.435.
[16] D. Firman, “Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital,” Balanc. J. Akunt. dan Manaj., vol. 3, no. 3, pp. 131–138, Nov. 2024, doi: 10.59086/jam.v3i3.769.
[17] P. S. Sitompul, M. M. Sari, C. Miranda, and B. Lumban, “Transformasi Digital UMKM Indonesia: Tantangan dan Strategi Adaptasi di Era Ekonomi Digital 1-4 Universitas Negeri Medan,” J. Manaj. Bisnis Digit. Terkini, vol. 2, no. 2, p. 487, 2025, doi: 10.61132/jumbidter.v2i2.487.
[18] N. Utami and O. F. Sitorus, “Transformasi Digital Usaha Mikro Mendukung Ekonomi Digital,” JPEK (Jurnal Pendidik. Ekon. dan Kewirausahaan), vol. 8, no. 3, pp. 1119–1126, 2024, doi: 10.29408/jpek.v8i3.25796.
[19] A. Nastiti, “Transformasi Digital UMKM: Strategi Ekspansi Pasar dan Kemudahan Pembayaran di Era Digital,” J. Pengabdi. Masy. Nusant., vol. 4, no. 2, p. 230, 2024, doi: 10.35870/jpmn.v4i2.3468.
[20] M. S. D. Prayoga, S. Aristawati, P. N. Agustin, F. D. Agustin, and N. Asitah, “Transformasi Pembayaran Digital di Era Ekonomi Digital: Analisis Efisiensi dan Dampaknya terhadap UMKM,” Nusant. Entrep. Manag. Rev., vol. 3, no. 1, pp. 29–38, 2025, doi: 10.55732/nemr.v3i1.1563.
[21] S. R. Pratamansyah, “Transformasi Digital dan Pertumbuhan UMKM: Analisis Dampak Teknologi pada Kinerja Usaha Kecil dan Menengah di Indonesia,” J. Akuntansi, Manajemen, dan Perenc. Kebijak., vol. 2, no. 2, p. 17, 2024, doi: 10.47134/jampk.v2i2.475.
[22] M. K. Putri and M. F. Najib, “Pengaruh Adopsi Teknologi Digital dan Value Creation terhadap SME Performance pada UMKM Cafe di Kota Bandung,” JPPI (Jurnal Penelit. Pendidik. Indones., vol. 10, no. 2, pp. 677–692, 2024, doi: 10.29210/020243028.
[23] I. Fathoni and N. Asfiah, “Transformasi Digital Bisnis UMKM di Indonesia Setelah Masa Pandemi,” Innov. J. Soc. Sci. Res., vol. 4, no. 2, pp. 10219–10236, 2024, doi: 10.31004/innovative.v4i3.11354.
[24] Y. P. D. Astuti, “Analisis Kesiapan Transformasi Digital UMKM dalam Penggunaan Aplikasi Pos Digital System dengan Metode I-Toe Framework,” J. Ekon. Manaj. Akunt., vol. 30, no. 1, pp. 175–184, 2024, doi: 10.59725/ema.v30i1.195.
[25] A. Wulandari, T. Dompak, and L. Salsabila, “Transformasi Digital UMKM Studi Kasus Strategi Adopsi Teknologi,” JOPPAS J. Public Policy Adm. Silampari, vol. 6, no. 1, pp. 21–30, 2024, doi: 10.31539/joppas.v6i1.11117.
[26] D. Koç and F. Koç, “A Machine Learning and Deep Learning-Based Account Code Classification Model for Sustainable Accounting Practices,” Sustain., vol. 16, no. 20, p. 8866, 2024, doi: 10.3390/su16208866.
[27] U. Widya and D. Pontianak, “Improving the Accuracy of Financial Reports with the Right Accounting System Wendy 1,” Dhana J. Akunt., vol. 1, no. 4, pp. 22–28, 2024, doi: 10.62872/phvdhc33.
[28] N. Komang, U. Krisna, N. Luh, and P. Uttari, “Implementation of Accounting Record Using Accurate Software at CV. Tresna,” J. Appl. Sci. Accounting, Financ. Tax, vol. 7, no. 2, pp. 117–126, 2024, doi: 10.31940/jasafint.v7i2.117-126.
[29] K. Haq and S. Suendri, “Implementasi Metode Accrual Basis Pada Sistem Informasi Keuangan,” J. Inf. Syst. Res., vol. 4, no. 2, pp. 562–568, 2023, doi: 10.47065/josh.v4i2.2924.
[30] S. Surtikanti, L. Lutfiah, I. Lutfiah, and I. Febriani, “Application Design for Recording Financial Statements,” Int. J. Res. Appl. Technol., vol. 1, no. 1, pp. 17–24, 2021, doi: 10.34010/injuratech.v1i1.5455.
[31] S. Sulia, M. Mie, and I. M. Situmorang, “Pelatihan Software Akuntansi Accurate dalam Menghadapi Dunia Kerja di SMA Swasta Wiyata Dharma Medan,” J. Pengabdi. Pada Masy. Methabdi, vol. 3, no. 1, pp. 59–65, 2023, doi: 10.46880/methabdi.vol3no1.pp59-65.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Gustina Masitoh, Yadi Yadi, Miftakhur Rohmah, Debi Carolina, Afifah Azmiyati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
