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Scirj, Volume XIII [2025]
October Issue [In Process] September Issue August Issue July Issue June Issue May Issue April Issue March Issue February Issue January Issue |
Scientific Research Journal
Scirj Volume XIII, Issue IX, September 2025 Edition ISSN: 2201-2796 Publication starts: 15th September 2025 Full Paper available from: 15th September 2025 ![]() Johana M. Ratag, Farida I.S. Wakidin, Harty U.H.L. Koagouw, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Jeane Ch. Lasut, Nixon Sondakh Abstract: Digital transformation has become a global phenomenon that influences the dynamics of entrepreneurship, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this study is to analyze the opportunities and challenges of entrepreneurial transformation in the digital era through a literature review of the latest literature for the period 2021–2025. The research method used is a literature review with literature searches in international and national databases, as well as official policy reports. The analysis was conducted using a content analysis and thematic analysis approach to group the findings into three main themes: opportunities, challenges, and strategic implications. The results of the study indicate that digitalization provides significant opportunities for MSMEs in the form of expanded market access, business model innovation, operational efficiency, and strengthening business competitiveness and resilience (INDEF, 2024; Sagala et al., 2025). However, this transformation also faces several challenges, including low digital literacy (JESS, 2022), limited infrastructure and financing (Laziva, 2023), cybersecurity issues (JIC Nusantara, 2025), and dependence on digital platforms (INDEF, 2024). This study concludes that the success of MSME transformation is determined by a combination of internal factors (digital capabilities, strategy, organizational culture), public policy support (infrastructure, regulations, financing), and ecosystem collaboration (platforms, financial institutions, academics). The practical implications of this research are the need for a phased adoption strategy, the implementation of multiple (omnichannel) channels, the utilization of data analytics, and the strengthening of digital literacy and security. Meanwhile, the government and stakeholders need to strengthen infrastructure, provide technological assistance, and expand access to financing to support MSME digitalization.
![]() Kiet Tumiwa, Novy J. Kasenda , Treesje A.C. Langi, Rolina E. Manggopa, Selvie J. Nangoy, Deisy Lusiana, Elisabeth D. Malonda Abstract: In an era of increasingly complex global business competition, good corporate governance (GCG) is a crucial factor in maintaining the sustainability and competitiveness of organizations. Internal audit, as an independent and objective function, plays a strategic role in supporting the implementation of GCG by strengthening transparency, accountability, risk control, and fraud prevention. This study aims to comprehensively examine the role of internal audit as a key pillar of corporate governance using a literature review method. Data sources were obtained from textbooks, journal articles, and professional standards, such as the International Professional Practices Framework (IIA, 2017) and the OECD Principles of Corporate Governance (OECD, 2015). The analysis was conducted using a content analysis approach to identify key themes, categorize internal audit contributions, and evaluate implementation challenges. The study results indicate that internal audit is no longer limited to a compliance function but has transformed into a strategic partner of management oriented towards value-added creation. However, there are a number of challenges, such as limited independence, internal resistance, and competency demands in the digital era. This study confirms that optimizing the role of internal audit is key to strengthening sustainable corporate governance, while also opening up space for further research related to digitalization and the role of internal audit in sustainability governance.
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Published Issue: Scirj, Volume XIII [2025] October Issue [In Process] September Issue August Issue July Issue June Issue May Issue April Issue March Issue February Issue January Issue Scirj, Volume XII [2024] December Issue November Issue October Issue September Issue August Issue July Issue June Issue May Issue April Issue March Issue February Issue January Issue |
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