Utami Tunjung Sari

Investigating The Influence of Digital Transformation, Budgeting and Budgetary Control on The Financial Performance of SMEs: A Critical Review

This critical review evaluates the study by Ebhota et al. (2024) concerning the impact of digital transformation (DGT), big data analytics (BDA), customer experience (CUE), and budgeting and budgetary control (BBC) on the financial performance (FFP) of small and medium-sized ente...