AI-DRIVEN DECISION SUPPORT FOR SME DIGITAL TRANSFORMATION AND FINANCIAL RESILIENCE: EVIDENCE FROM EAST JAVA, INDONESIA

Authors

  • Rudi Santoso Universitas Dinamika, Indonesia http://orcid.org/0000-0002-0394-204X
  • Diana Putri Faculty of Economic and Business; University of Dinamika, Indonesia
  • Ira Puspasari Faculty of Technology and Informatics; Universitas Dinamika, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v10i3.20026

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in supporting regional economic growth; however, many SMEs continue to face challenges in digital transformation, data-driven decision-making, and financial management. This study aims to analyze SME digital transformation readiness, identify financial management challenges, and develop an Artificial Intelligence (AI)-driven decision support platform called SENTRA-AI (Smart Enterprise Analytics) to enhance financial resilience and business competitiveness. The study employed a mixed-method approach with a sequential explanatory design, integrating quantitative surveys, qualitative interviews, observations, and Design Science Research (DSR) for system development. The findings indicate that most SMEs have adopted basic digital technologies but remain limited in utilizing business analytics, financial intelligence, and AI-based decision-support tools. The implementation of SENTRA-AI improved financial monitoring, sales forecasting, operational efficiency, and digital capability among SME owners. This study contributes by providing an AI-enabled decision-support artifact that supports digital transformation and financial resilience within the context of emerging economy SMEs.

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Published

2026-10-05

How to Cite

Santoso, R., Putri, D., & Puspasari, I. (2026). AI-DRIVEN DECISION SUPPORT FOR SME DIGITAL TRANSFORMATION AND FINANCIAL RESILIENCE: EVIDENCE FROM EAST JAVA, INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 10(3). https://doi.org/10.29040/ijebar.v10i3.20026

Issue

Vol. 10 No. 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026

Section

Articles

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