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This study aims to explore the process of digital transformation and innovative strategies adopted by micro, small, and medium enterprises (MSMEs) in the context of the digital economy. The research focuses on understanding how micro MSME actors adopt digital technology, the challenges they face, and the implications for business independence and competitiveness. A qualitative descriptive approach with a single case study design was employed, focusing on one micro culinary MSME in Medan City. Data were collected through in depth interviews, direct observation, and digital documentation, and analyzed using thematic analysis techniques. The findings indicate that the use of social media for marketing purposes has increased business visibility and expanded customer reach at the local level. However, digital transformation remains at an early stage, constrained by limited capital, low digital literacy, and the lack of integrated digital business systems. These results suggest that digital transformation in micro MSMEs is a gradual and context dependent process that requires strong ecosystem support to enhance sustainable business independence and competitiveness. This study contributes to the literature by providing qualitative empirical insights into digital transformation at the micro enterprise level.

This study aims to examine the influence of transformational leadership, work motivation, and organizational culture on organizational commitment at PT Kembang Jawa Permai. The research employs a quantitative approach with an associative causal design, using a survey method and data collected through a questionnaire distributed to all 46 employees as respondents. The sampling technique used is saturated sampling, considering the small population size. Data analysis was performed using multiple linear regression analysis with validity, reliability, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and linearity) conducted beforehand to ensure model accuracy. The results indicate that transformational leadership, work motivation, and organizational culture each have a positive and significant effect on organizational commitment, both partially and simultaneously. Among the three variables, organizational culture shows the most dominant influence, indicating that strong organizational values and teamwork orientation play a key role in strengthening employee commitment. The coefficient of determination (R²) of 0.848 implies that 84.8% of the variation in organizational commitment can be explained by the three independent variables. This study contributes to human resource management theory and provides practical insights for organizations to enhance employee commitment through effective leadership, motivation, and cultural reinforcement.

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

This research aims to investigate how technological innovation influences economic transformation at the regional level, with a specific focus on the role of entrepreneurship in the economic development process. The methodology involves surveys conducted within local entrepreneurial sectors and the implementation of cutting-edge technology across various economic regions. The findings indicate that the adoption of technological innovations, combined with a strong entrepreneurial presence, has a positive impact on enhancing regional economic competitiveness, expanding employment opportunities, and significantly driving sustainable economic growth. This underscores the importance of collaboration between technological innovation and the role of entrepreneurship in designing effective strategies for local economic development.

The purpose of this study was to examine the effect of transformational leadership and commitment on organizational citizenship behavior. This research is a quantitative study with a population of all MAN 2 Kediri City teachers. Saturated samples were used in sampling a total of 87 teachers obtained from questionnaires directly to respondents. Data were analyzed using multiple regression. The results showed that transformational leadership and commitment positively influenced organizational citizenship behavior.