Digital Transformation Strategy for Village-Based Tourism SMEs to Strengthen Sustainable Competitive Advantage

  • Faiz Nuha Ilmawan
  • Sausan Nuhaa Maisarah
DOI: https://doi.org/10.32424/1.saap.2025.4.2.19791

Abstract

This study examines how village-based tourism Micro, Small, and Medium
Enterprises (MSMEs) strengthen sustainable competitive advantage
through digital transformation. Using a qualitative case study approach in
Desa Wisata Baturraden, Indonesia, the research integrates ResourceBased
View
(RBV),
Technology
Acceptance
Model
(TAM),
and
sustainable


competitiveness
theory.
Findings
indicate
that
digital
adoption—through


smart


tourism platforms, financial technology integration, and
sustainability-driven branding—significantly enhances operational
efficiency, global visibility, and environmental accountability. However,
long-term competitiveness depends on ecosystem-level governance,
innovation labs, and continuous digital capability development. The study
contributes to the literature on digital transformation in tourism SMEs by
proposing a Village Tourism Digital Hub model to accelerate sustainable
digital maturity.


 

Published
2025-12-31
How to Cite
ILMAWAN, Faiz Nuha; MAISARAH, Sausan Nuhaa. Digital Transformation Strategy for Village-Based Tourism SMEs to Strengthen Sustainable Competitive Advantage. Soedirman Accounting, Auditing and Public Sector Journal, [S.l.], v. 4, n. 2, p. 153-160, dec. 2025. ISSN 2962-2336. Available at: <https://jos.unsoed.ac.id/index.php/saap/article/view/19791>. Date accessed: 22 mar. 2026. doi: https://doi.org/10.32424/1.saap.2025.4.2.19791.
Citation Formats
Issue
Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Section
article