This study analyzes the effect of board of directors size, board of commissioners size, and audit committee size on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020–2023. The research highlights the importance of corporate governance in enhancing company performance and competitiveness, especially in sectors facing sustainability challenges and strict oversight. A quantitative method was employed using multiple linear regression with a purposive sample of 77 companies. The results show that the size of the board of directors and board of commissioners has a positive and significant effect on firm value, while audit committee size has no significant effect. These findings suggest that the decision-making capacity of directors and supervisory role of commissioners are key to increasing firm value. Conversely, the audit committee’s existence may not contribute meaningfully if it only meets minimum requirements without functional effectiveness. This study implies the need to strengthen governance structures, particularly by enhancing the capacity of boards, to improve firm value and competitiveness.

This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal that MSME actors face complex dynamics throughout the digitalization process, involving internal challenges such as limited human resources and digital content management, as well as external opportunities like expanded market reach. Digital transformation emerges as a strategic tool that enhances promotional efficiency, strengthens customer engagement, and fosters a business model that is more responsive to technological advances. The study highlights the importance of digital training and the enhancement of entrepreneurial capacity to optimize the digital potential of MSMEs.