This study scrutinizes the motivational factors of e-commerce adoption using the Integrated Model of E-commerce Adoption in SMEs (IMAES) and analyzes its impact on business performance. This is quantitative research. Survey technique used to collect data. The Special Region of Yogyakarta, Indonesia, was chosen purposively as the center of traditional drinks, and 330 SMEs of traditional drinks in all districts/cities were proportionally taken as samples. Structural Equation Modeling was used as the data analysis method with PLS tools. This study shows that buyer, competitor behavior, relative advantage, organizational readiness, perceived ease, benefit observability, compatibility, ICT organizational, and innovativeness level significantly and positively influence e-commerce adoption. Risk perception and complexity have a significant and negative effect on e-commerce adoption. E-commerce adoption has a significant and positive impact on business performance, operational performance, financial performance, and marketing performance. Stakeholder collaboration is required to increase e-commerce adoption.

Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.

The enterprise's system, along with households and the government are the main factors in the production and consumption of the economy, which plays an extremely important role in the development of any country. Besides the large enterprises, which are often considered as the locomotives of the economy’s development, people are increasingly interested in a significant number of small and medium enterprises (SMEs) whose position and role has been confirmed through the actual economic development of many countries and economies. In Vietnam, the development of SMEs has been creating a driving force for economic growth and has become an important strategic direction in the country’s socio-economic development strategy. The article focuses on determining the factors affecting the development of small and medium-sized manufacturing enterprises in Vietnam. At the same time, the current paper evaluates factors affecting the development of these enterprises. The main factors expected to be focused on in the research include the level of production technology, government policies, raw materials, labor, management capacity, corporate social responsibility, green growth orientation, and global epidemics.

While many small and medium enterprises (SMEs)recognize the benefits of Big Data Analytics (BDA) for digital transformation, they face challenges in implementing this technology, highlighting the need for more research on its adoption by SMEs. The objective of this study is to amalgamate the Technology Organization Environment (TOE) framework with the Diffusion of Innovation (DOI) theory, aiming to dissect the factors that sway BDA adoption in Jordanian SMEs. Additionally, the study delves into how perceived usefulness impacts this adoption process. Utilizing structural equation modeling, the study examined data from 388 managers in Jordan. The study validates all its hypotheses, revealing that variables like relative advantage, compatibility, complexity, top management support, competitive pressure, and security influence perceived usefulness, which subsequently has a positive impact on BDA adoption. This research presents a range of theoretical and practical insights.

This study presents a structural equation model to describe the interrelationships between Digital Marketing, Brand Articulating Capability, Brand Resonance Capability, and Marketing Performance. It employs a cross-sectional study to examine the relationships among those research variables. This study utilized a survey methodology, which involved gathering data from 292 participants who were representatives of small and medium enterprises (SMEs) in South Sulawesi, Indonesia. Out of the 292 questionnaires distributed, 270 were considered appropriate for analysis. Four hypotheses were formulated and examined by employing structural equation modeling (SEM) analysis, which revealed several noteworthy findings. The results suggest that SMEs with a stronger focus on digital marketing are more likely to enhance their capacity to articulate their brand, leading to improved marketing effectiveness. In contrast, those with a higher level of Digital Marketing tend to acquire brand resonance capabilities. The findings of this study highlight the significance of the Brand Articulating Capability and Brand Resonance factors in improving the impact of Digital Marketing on Marketing Performance, hence facilitating the growth of SMEs.

The objective of the study is to clarify the influence of digital capabilities on innovation capability, considering the direct and indirect impacts of digital leadership and digital culture in small and medium enterprises (SMEs) in Vietnam. The study used a mixed research method including qualitative with in-depth interviews and quantitative with Partial Least Squares Structural Equation Model (PLS-SEM) to analyze 271 responses. Research results show that digital capabilities have a positive impact on SMEs’ innovation capability. Digital leadership and digital culture also, directly and indirectly, affect firms’ digital capabilities and innovation capabilities. From there, the study confirms the theoretical contributions as well as proposes suggestions for SMEs to develop digital capabilities, and as a result, to develop innovation capabilities.

The recent progress of Financial Information System (FIS) has significantly affected businesses’ sustainable production process. Businesses generally employ FIS to automate their operational procedures and increase their corporate efficiencies through improvement in output quality and sustainability. The performance of FIS has been attributed to its key success criteria. Accordingly, this study examined antecedents of FIS intention to use among Small and Medium-Size Enterprises (SMEs) in Jordan at individual level, with specific focus on the acceptance and use of FIS among accounting department employees. Based on 436 respondents from Jordanian SMEs, results showed an impact of COVID-19 risk, trust, performance expectancy, and perceived severity on the intention to use FIS, whereas effort expectancy and perceived vulnerability showed no impact on the intention to use FIS among Jordanian SMEs.

The paper examined the influence of digital marketing and e-commerce on marketing performance and sustainability of the small and medium enterprises (SMEs). This research is quantitative research using a questionnaire approach method. Quantitative research is a research method based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, quantitative or statistical data analysis, with the aim of testing predetermined hypotheses. The sampling technique in this research is non-probability sampling. The respondents of this research were 580 SME owners in Indonesia. Research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Likert scale from 1 to 7 and the analysis of research data used structural equation modeling (SEM). Based on the research results, it is concluded that digital marketing had a positive and significant relationship to marketing performance, E-Commerce had a positive and significant relationship with marketing performance, Digital marketing had a positive and significant relationship with business sustainability. In SMEs, E-Commerce had a positive and significant relationship with business sustainability in SMEs.

Research on digital literacy, knowledge management and process innovation variables has not been widely carried out in Indonesia, therefore more studies need to be carried out immediately since small and medium enterprises (SMEs) play an important role in economic activities. The purpose of this research is to investigate the effect of digital literacy on knowledge management, digital literacy on process innovation and financial management on process innovation. The research method is quantitative using partial least square structural equation modeling (SEM) analysis with data analysis tools using SmartPLS 3.0 software. The study involved 489 respondents who owned SMEs and it was determined using simple random sampling. The type of variable scale used is the ordinal scale. The rating scale for each statement uses a rating scale technique with a Likert scale type. Online questionnaires are distributed through online media, the data analysis stage is the outer model test, namely the validity and reliability test and the inner model test, namely the hypothesis test or significance test. The independent variable of this research is digital literacy, the mediating variable is knowledge management, and the dependent variable is process innovation variable. Based on the results of research data analysis it was found that digital literacy had a positive and significant relationship on knowledge management, digital literacy had a positive and significant relationship on process innovation, knowledge management had a positive and significant relationship on process innovation. Knowledge management played as full mediators in the relationship between digital leisure variables and process innovation.

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.