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Hermansyah Hermansyah; Rasuna Amirudin Dasing; Gazali Husin Rengiwur

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Digital transformation in higher education has reshaped learning patterns and students’ academic practices, including how they manage and complete academic tasks. On the one hand, digital learning offers flexibility and easy access to learning resources; on the other hand, it has intensified tendencies toward academic task procrastination. This study aims to analyze students’ academic task procrastination as a socially constructed reality within the context of digital learning. The research adopts a qualitative approach with a case study design conducted at IAIN Fattahul Muluk Papua. Data were collected through in-depth interviews with students and lecturers and analyzed using Peter L. Berger and Thomas Luckmann’s social construction theory, encompassing the processes of externalization, objectivation, and internalization. The findings indicate that task procrastination is externalized through flexible learning schedules, digital media distractions, fatigue with instructional methods, and academic pressure. These practices are subsequently objectivated through students’ collective experiences and social relations with lecturers, leading them to be perceived as normative behavior in digital learning. Furthermore, task procrastination is internalized as a habit and an adaptive, taken-for-granted strategy within students’ learning rhythms. This study affirms that academic task procrastination cannot be reduced to an individual problem alone; rather, it emerges from the complex interaction between technological structures, pedagogical practices, and academic social dynamics. The findings are expected to contribute to the development of more reflective and contextual digital learning policies and strategies.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Muhammad Toha; Ika Rustika Zaenah; Nisa Munajiyah; Dian Laili Rahmah; Siti Zulfa Laeliyah Bilqis Tadzkir Putri +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

Muspiroh Muspiroh; Faisal Dudayef; Cecinia Hayati Siburian; Putri Amaliah

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

Fredi Mainassy; Eva Lisantri; Sulviyani Suardi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

Meri Roito Siregar; Laisa Asri Nasution; Mawar Rasimah Br. Dalimunthe; Mohamad Anouvan Syumantra; Nurbaiti Nurbaiti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of the digital economy in increasing the competitiveness of MSMEs in Medan City. The rapidly developing digital transformation provides opportunities for MSMEs to expand their markets, improve operational efficiency, and strengthen their competitive position. However, the use of digital technology among MSMEs in Medan remains limited due to low digital literacy, limited capital, lack of training, and minimal use of digital platforms such as e-commerce, social media, and Google My Business. This study uses a descriptive qualitative method through a literature review of research conducted in 2024–2025. The results of the analysis indicate that the digital economy plays a significant role in increasing the competitiveness of MSMEs, particularly through digital marketing, technological innovation, and optimization of digital platforms that can increase visibility and interaction with customers. Based on the Resource-Based View (RBV) approach, the competitive advantage of MSMEs is determined by the quality of internal resources, especially digital literacy, innovation capabilities, and technology management. With the support of training and government policies, the implementation of the digital economy has the potential to strengthen the growth and sustainability of MSMEs in Medan City.

Indra Kertati; Christine Diah Wahyuningsih

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The Gender Development Index (GDI) is a key indicator for assessing disparities in human development achievements between women and men. In recent years, Indonesia’s GDI has shown a consistent upward trend, reaching 91.85 in 2024. Nevertheless, this numerical improvement does not fully represent the achievement of substantive gender equality. This article aims to analyze the dynamics of Indonesia’s GDI by positioning it within a comparative Asian context and examining the substantive gaps that persist behind the rising indicators. This study employs a qualitative approach based on secondary data and literature review. The primary data sources include publications from Statistics Indonesia on the Gender Development Index and Gender Inequality Index for the 2020–2024 period, as well as the Global Gender Gap Reports 2024 and 2025 published by the World Economic Forum. Descriptive quantitative analysis is combined with qualitative interpretation and illustrative interview findings from civil society organizations, universities, and provincial and local Offices of Women’s Empowerment and Child Protection in Central Java, Southeast Sulawesi, Grobogan Regency, and Semarang City. The findings indicate that Indonesia’s GDI improvement is largely driven by advances in women’s health and educational attainment. However, substantial gaps remain in the economic dimension, particularly in per capita expenditure and women’s labor market participation, which constrain proportional improvements in women’s Human Development Index. This article underscores the importance of interpreting the GDI as a reflective policy instrument and advocates for structural transformation to ensure that numerical progress translates into genuine gender justice.

Ria Permata; Ratna Indrawati; Rina Mutiara

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

There is one problem related with source Power man that is turnover that occurred at Hospital X and is known reach more from 10%. Research aiming for analyze Job Satisfaction as an intervention in connection between compensation compensation, leadership transformational, and burden Work to turnover intention in nurses power Work contract at Hospital X. Research use approach quantitative with type explanatory. Population in study is all over Labor Nurse Contract at Hospital as many as 562 people. The sampling method used is non-probability sampling. Research data This using primary data that is done with share questionnaire in a way direct through google form with alternative answer use scale Likert. Research This use approach Structural Equation Model (SEM) with measurement model using Smart PLS program version 3.2.9. Research results This find that in a way simultaneous all over variable influential to turnover intention. In partial compensation, leadership transformational, and burden Work found own influence significant to Job Satisfaction. More carry on in a way partial satisfaction too work, compensation, leadership transformational, and burden Work own influence significant to turnover intention.

Ari Supriadi; Hayati Hayati; Rina Dwi Anggaraeni; Rini Rahmawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid development of digital technology has encouraged local governments to reform public service delivery in order to become more effective, transparent, and responsive to community needs. Pandeglang Regency, as a region that is gradually implementing digital-based public service innovations, faces both challenges and opportunities in this transformation process. This study aims to analyze the role of local government in improving public services through digital innovation in Pandeglang Regency by examining the forms of innovation implemented, the implementation process, and the perceived impacts on the community. This research employed a qualitative descriptive approach, with data collected through in-depth interviews, observations, and document analysis. The findings indicate that the local government plays a crucial role in promoting digital innovation through policy formulation, institutional coordination, and the provision of supporting resources. The implementation of digital innovation has contributed to improved service efficiency, increased access to information, and enhanced service transparency. However, the effectiveness of these innovations remains uneven due to limitations in human resource capacity and varying levels of digital literacy among citizens. The implications of this study suggest that successful digital innovation in public services requires sustained commitment from local governments, continuous capacity building for public officials, and inclusive service strategies to ensure that the benefits of digital transformation are equitably experienced across different segments of society.

Ach. Nanang Wijaya; Aminullah Aminullah

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The digital transformation of population administration services has become a strategic agenda in improving the quality of public services in many countries. This study aims to comparatively analyze the implementation models of digital-based population administration services in Indonesia and Singapore. Using a qualitative approach with a literature review method, this study examines various scientific journals, policy documents, government reports, and relevant publications published in the last five years. The analysis focuses on identifying differences in implementation patterns, supporting and inhibiting factors, and best practices applied in both countries. The results show that Singapore has successfully implemented an integrated and user-centered digital population administration system supported by a strong national digital identity infrastructure, advanced technology, and high digital literacy among citizens. Meanwhile, Indonesia has made significant progress through the implementation of the Population Administration Information System and Digital Population Identity, but still faces challenges such as infrastructure inequality, limited human resource capacity, and uneven digital literacy. This comparative study highlights that the success of digital population administration services is determined not only by technology adoption but also by policy consistency, system integration, institutional capacity, and public participation. The findings are expected to provide policy insights and practical recommendations to strengthen digital population administration services in Indonesia in the future.  

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Istikhori Istikhori; Vera Siti Magfiroh; Ressy Resviati Putri; Lia Aliyah; Leni Sumarni +1 more

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Leadership is a strategic factor in improving the quality of Islamic educational institutions. The challenges of social change and globalization demand leadership models that are not only managerially effective but also grounded in Islamic values. This study aims to analyze models of Islamic educational leadership and their implications for institutional quality. The research method employed is a literature review, examining books and national and international journal articles indexed in Scopus and SINTA over the last five years. The findings indicate that transformational, visionary, democratic, and prophetic leadership play a significant role in enhancing educator performance, building an Islamic organizational culture, and strengthening the governance of Islamic educational institutions. The integration of Islamic values with modern leadership principles emerges as a strategic approach to developing the quality of Islamic education.

Yusinta Wasti

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

Creative technology is the result of the convergence between human creativity and digital innovation that significantly changes the way industries operate. This journal discusses the definition of creative technology, its important role in supporting the development of the digital economy, and the challenges that arise in the implementation process. The research methodology uses a literature study of the latest technological trends, such as artificial intelligence (AI), augmented reality/virtual reality (AR/VR), and digital design. The results of the study show that the integration between technology and creativity is a key factor in increasing competitiveness in the future. Creative technology not only functions as a means of production, but also as a medium of innovation that is able to create added value, expand business opportunities, and encourage digital transformation in various sectors. However, the challenges faced include limited human resources, digital infrastructure readiness, and ethical and regulatory issues. Therefore, creative technology development strategies need to be directed at increasing digital literacy, cross-sector collaboration, and policies that support sustainable innovation.

M. Nur Aulia Rahman; Sri Kamariyah; Zainal Fatah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

Robyan Endruw Bafadal; Siti Hidayatul Jumaah; M. Dirangse Samudra; Baiq Dewi Kamariani

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Low levels of political literacy and political participation awareness among female university students remain a challenge for strengthening democracy at the local level. This condition is also found among female students in East Lombok, who tend to perceive political participation narrowly and lack the skills and confidence to engage actively as citizens. This community service program aims to enhance political literacy, participatory awareness, and the capacity of female students to understand and practice political participation in a critical and responsible manner. The program was implemented at the Institut Teknologi Sosial dan Kesehatan Muhammadiyah Selong using a community organizing approach integrated into the academic learning process. The methods included participatory discussions, mentoring, simulations, and critical reflection, positioning female students as active subjects throughout the activities. The results indicate an improvement in participants’ understanding of the meaning and forms of political participation, increased confidence in expressing opinions, and the emergence of new awareness regarding their roles as democratic citizens. In addition, a female student discussion group was formed as a space for collective learning and an early platform for local leadership. This program highlights the role of higher education institutions in promoting social transformation and strengthening women’s political participation at the local level.

Diyah Andini Kusumastuti; Alisia Zahro’atul Baroroh; Ahmad Ta’rifin; Elis Nursetialloh

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The quality of human resources (HR) in Islamic and public primary schools (MI/SD) is a key factor in improving the quality of basic education and is strongly influenced by the leadership role of the school principal. Principals function not only as administrators but also as instructional leaders who are capable of mobilizing teachers and educational staff to develop professionally. This study aims to analyze the role of school principal leadership in improving the quality of human resources in MI/SD, particularly in terms of pedagogical, professional, social, and personal competencies of teachers and educational staff. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation studies, while data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that visionary, participatory, and transformational leadership of school principals plays a significant role in enhancing the quality of human resources. Principals actively encourage teacher professional development through academic supervision, continuous training, teamwork empowerment, and the creation of a supportive and collaborative school culture. In addition, the principal’s exemplary behavior in discipline, communication, and decision-making contributes positively to increasing motivation and performance among teachers and staff. The implications of this study suggest that improving the quality of basic education in MI/SD requires strengthening school principals’ leadership competencies so that they are able to manage and develop human resources in a sustainable manner and oriented toward educational quality improvement.

Yemima Meidina Rista Br Sembiring; Edelwis Pardosi; Agriva J. Pandiangan; Sriwati Sihombing; Hisardo Sitorus

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze Paul as an educator through an epistemological and methodological examination of his letters, as well as an examination of his teaching style within the context of the early church. This research approach is qualitative theological, employing exegetical and hermeneutic analysis of New Testament texts, particularly Paul's letters. This analysis reveals that Paul's educational epistemology is rooted in his encounter with Christ as the source of all truth and spiritual knowledge. According to Paul, knowledge of faith is not the result of human rationality, but rather God's revelation, understood through the work of the Holy Spirit (1 Corinthians 2:10–13). Methodologically, Paul demonstrates a dialogical, argumentative, relational, and transformative teaching approach. He uses logical and communicative rhetoric to guide the congregation in a reflective understanding of the Gospel and emphasizes the importance of living examples as a means of learning faith (1 Corinthians 11:1). Paul also developed a Christocentric and communitarian teaching style, where the church is seen as a living, mutually edifying space for learning about faith, centered on the love of Christ (Colossians 1:28; Ephesians 4:11–16). The results of this study indicate that education, from Paul's perspective, aims for life transformation, not merely the transfer of knowledge. Paul views education as a process of discipleship that produces new life in Christ (Romans 12:2; Galatians 2:20). Thus, Paul's educational model provides theological and practical contributions to contemporary Christian education, placing Christ at the center of epistemology and love as the primary method of teaching.

Rahma Alya; Neni Neni

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The transformation of Islamic Religious Education (PAI) learning in senior high schools has become an urgent necessity in response to the demands of modern education that emphasize humanistic and student-centered learning. This study aims to describe the implementation of a humanistic approach in PAI learning, analyze its impact on students’ development, and identify supporting and inhibiting factors in its classroom application. This research employed a qualitative approach with a case study design. Data were collected through classroom observations, in-depth interviews with PAI teachers, questionnaires distributed to students, and document analysis of lesson plans and instructional materials. The findings reveal that the implementation of dialogic, reflective, and experience-based learning strategies creates a more comfortable and engaging learning environment. Students feel more appreciated, gain opportunities to express their ideas, and demonstrate improvements in learning autonomy, self-confidence, and moral responsibility. In addition, teachers increasingly integrate cognitive, affective, and spiritual dimensions into instructional planning, making PAI learning more relevant to real-life contexts. These results indicate that the humanistic approach not only enriches the learning process but also contributes significantly to the comprehensive and sustainable development of students’ character.

Ossi Ferli; Adelya Vasya Maharani

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implications of the micro-shopping phenomenon and omnichannel integration for market structure and competitive dynamics in Indonesia’s retail sector from an industrial organization perspective. The transformation of modern retail is characterized by a shift toward small-value, high-frequency transactions alongside increasing integration between physical stores and digital channels. Employing a descriptive-analytical approach, this study utilizes secondary data on market shares and the number of retail outlets operated by major firms during the 2022–2024 period. Market structure is assessed through market share distribution, outlet ownership ratios, the four-firm concentration ratio (CR4), and the Herfindahl–Hirschman Index (HHI). The results indicate that Indonesia’s retail market exhibits a highly concentrated, network-based oligopolistic structure. The dominance of large retail firms is reflected not only in their substantial market shares but also in their dense outlet networks, which enable the aggregation of dispersed micro-shopping transactions. Furthermore, omnichannel integration reinforces these structural advantages by enhancing logistical coordination and distribution efficiency. Overall, the findings suggest an increasing tendency toward market consolidation and a declining competitive space for small and traditional retailers, highlighting important implications for competition policy and the long-term sustainability of retail market structure.

Indra Hastuti; Maimunah Abdul Aziz

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.