TRANSFORMASI PENGENDALIAN INTERNAL DIGITAL: STRATEGI MENINGKATKAN KEBERHASILAN OPERASIONAL DAN FINANSIAL UMKM

Abstrak

This study examines the effect of digital-based internal control systems on the operational and financial success of formally operating micro and small service enterprises in Kendari City. The issue addressed is the limited use of integrated control systems that hinders business efficiency and financial accuracy. The research aims to assess whether digital internal controls contribute positively to performance outcomes. A quantitative method was used with survey data analyzed through structural equation modeling. The study offers novelty by targeting service-based enterprises in a specific regional context and by evaluating both operational and financial dimensions simultaneously. The results indicate that digital control systems significantly improve operational effectiveness through enhanced service speed, accuracy, and task coordination. Financial performance also increases due to better recordkeeping, cost management, and timely financial reporting. These findings suggest that digital internal controls serve not only as monitoring tools but also as strategic drivers of business improvement. The study concludes that integrating digital systems in small enterprises supports both daily efficiency and long-term financial stability. Further research is encouraged to explore how business culture, digital capability, and organizational readiness influence system adoption in similar business settings.