Organisational competitiveness hinges on the strategic integration of digital transformation (DT), emerging skills (ES), and organizational health (OH) to foster sustainable performance. Despite the pivotal role of these variables, limited research investigates their interplay in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study addresses this gap by empirically examining how MSMEs navigate challenges and opportunities amid the digital transformation landscape. Specifically, the research probes the intermediary function of the synergistic integration between DT and ES, influencing organisational performance (OP) moderated by OH. Utilizing a validated questionnaire, a three-month convenience sample involved 120 MSME managers. Partial least squares structural equation modelling analysis was employed to assess hypotheses. Findings indicate a significant relationship between DT, ES, and OH, with DT influencing OP. Interestingly, ES alone does not impact OP. Structural equation modelling reveals OH as a mediating variable between DT, ES, and OP. While the proposed model is preliminary, offering avenues for further research, this study underscores the importance of emerging skills in the MSME sector, contributing to a nuanced understanding of organisational competitiveness dynamics.

As digital technologies continue to shape the economy, countries are faced with increasing scrutiny in the use of digital transformation to aid productivity and improve performance. In South Africa, the COVID-19 pandemic accelerated Small and medium-sized businesses’ (SMEs’) uptake of digital technologies, as many businesses had to shift their operations online and adopt new digital tools and technologies to solve the challenges posed by the pandemic. This has led to an increased focus on digital transformation mechanisms among South African firms. Therefore, the study examines the effect of digital transformation on the productivity of firms using cross-sectional data from the World Bank Enterprise Survey (WBES) (2020). The survey was based on firms and is a representative sample of the private sector in the South African economy and covers a wide variety of business environment themes, such as infrastructure, competitiveness, access to finance, and performance indicators. We found that digital transformation improved productivity of South African firms. Furthermore, empirical findings are reassuring robust to the IV-2SLS and quantile regression model, size of business, sectoral and provincial analysis. Finally, we recommend that policy makers should develop and implement initiatives to improve digital infrastructure, including high-speed internet access and reliable connectivity, especially in rural and underserved areas.

This paper presents a practical approach to empowering software entrepreneurship in Saudi Arabia through a unique course offered by the Software Engineering department at Prince Sultan University. The course, SE495 Emergent Topics in Software Engineering: Software Entrepreneurship, combines software engineering and entrepreneurship to equip students with the necessary skills to develop innovative software solutions that solve real-world problems. The course covers a range of topics, including platform development, market research, and pitching to investors, and features guest speakers from the industry. By the end of the course, students will have gained a deep understanding of the software development process and its intersection with entrepreneurship and will be able to develop a working prototype of a software solution that solves a real-world problem. The course’s practical approach ensures that students are well-prepared to navigate the complexities of the digital and software sectors and succeed in an ever-changing business landscape.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This research aims to analyze the relationship between financial literacy variables and financial inclusion, the relationship between financial literacy variables and financial technology, and the relationship between financial technology variables and financial inclusion. The analysis of this research is to learn more about how financial literacy and the use of financial technology influence financial inclusion. This type of research is associative quantitative. Next, the relationship between these variables is explained using statistical formulas. Consequently, the term for this research is “quantitative research”. The study population is the number of people who use financial services. For this sampling, the purposive random sampling method was used. The following criteria are determined in sampling: 1) Minimum age 17 years, this is intended to take the minimum age standard in sampling and is considered capable of understanding the contents of the questionnaire statements. 2) Have ever used financial services. In this study, 11 question items were used to measure 3 variables, so this study used the largest range, namely 231 respondents. The intervention variable will be used as a reference for the Partial Least Square (PLS) method to analyze this research data. This study uses a causal model (causal modelling, relationships, and influence) or path analysis. The hypothesis that will be discussed in this research is tested using the Structural Equation Model (SEM), which is operated with Smart PLS. The results of this research show that financial literacy has a positive and significant impact on financial inclusion in society. Financial literacy has a positive and significant impact on financial technology. financial technology has a positive and significant impact on financial inclusion, financial technology can offset the impact of financial literacy on financial inclusion. The results of this research are used as input for the community so that they pay more attention to their internal human resources related to financial products that can be used for investment. With knowledge of the right financial products, it is hoped that they can create good financial behaviour so that an awareness of the importance of carrying out good financial planning. For financial institutions, it is hoped that this can increase easy access to financial products and services, in particular credit for businesses as additional capital for the community.

Sustainable development has attracted widespread attention worldwide, and the circular economy has become one of the essential policies of many countries. Small and medium-sized enterprises are important drivers of world economic growth and can significantly impact the environment. Therefore, SMEs are critical players in implementing a circular economy as the basis for creating a sustainable society. Although a wealth of research on SME environmental management issues can be found in the literature, more must be known about the infusion of green practices in SMEs. The primary purpose of this study is to explore the green practice infusion of Taiwanese SMEs, a context that is particularly relevant due to Taiwan’s strong focus on environmental sustainability and its circular economy industrial development policy. Through a questionnaire survey, this study examined the factors that influence green practice infusion behavior in Taiwanese SMEs and the impact of green practice infusion on circular economy performance. The findings show that the relative advantages and compatibility of the circular economy, organizational support, human resource quality, regulatory pressure, and government support significantly impact the green practice infusion of Taiwanese SMEs. The effects of complexity, customer pressure, and environmental uncertainty on SMEs’ infusion of green practices are not statistically significant. Circular economy performance is positively correlated with green practice infusion. This study can broaden the research scope of SMEs’ environmental management and contribute to a deeper understanding of SMEs’ green practice infusion and circular economy.