Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH E-COMMERCE TERHADAP KINERJA UMKM: A SYSTEMATIC LITERATURE REVIEW

Duwita Duwita
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa
Aditya Asrul Ananda
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa
Sinta Cahyatullah
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa
Hendri
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa

Published 2026-01-04

Keywords

  • e-commerce,
  • MSME performance,
  • digital transformation,
  • systematic literature review

How to Cite

PENGARUH E-COMMERCE TERHADAP KINERJA UMKM: A SYSTEMATIC LITERATURE REVIEW. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 501-510. https://cibjournal.com/index.php/musytari/article/view/5503

Abstract

The rapid development of e-commerce has become a crucial driver of digital transformation among Micro, Small, and Medium Enterprises (MSMEs). However, previous studies have reported mixed findings regarding the impact of e-commerce on MSME performance. Therefore, this study aims to systematically synthesize and analyze the existing literature on the influence of e-commerce on MSME performance using a Systematic Literature Review (SLR) approach. This study reviews 25 Scopus-indexed articles published over the last five years. The SLR process followed the stages of identification, screening, eligibility, and inclusion based on predefined criteria. The findings indicate that e-commerce generally has a positive impact on MSME performance, particularly in terms of marketing performance, sales growth, and competitiveness. Nevertheless, the effectiveness of e-commerce adoption is strongly influenced by digital literacy, organizational readiness, and external environmental support, including digital infrastructure and government policies.

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