Jakman

Article Details

Vol. 7 No. 3 (2026): Juni

Articles

Digitalization, Flexibility, and Supply Chain Resilience: Examining Their Impact on MSME Supply Chain Performance

B Budi Rahardjo S Suliyanto Suliyanto D Daryono Daryono
08 June 2026 Vol. 7 No. 3 (2026): Juni https://doi.org/10.35912/jakman.v7i3.6346
Abstract

Purpose: This study aims to examine whether digitalisation mediates the relationship between supply chain resilience and MSME supply chain performance, and whether flexibility moderates this relationship.

Research Methodology: A quantitative survey of 97 MSMEs in Magelang City was analysed using PLS-SEM (SmartPLS). Measurement validity and reliability were evaluated using standard criteria, and hypotheses were tested through bootstrapping.

Results: The results show that supply chain resilience positively affects supply chain performance. Digitalization does not mediate the relationship between resilience and performance. However, flexibility significantly strengthens the effect of resilience on performance.

Conclusions: Supply chain resilience is a key driver of MSME performance, and flexibility enhances its impact. Digitalization, however, does not function as a mediating mechanism in this context.

Limitations: The study is limited to 97 MSMEs in one city, which may restrict generalizability.

Contributions: This study contributes to the Resource-Based View (RBV) literature by clarifying the roles of resilience, digitalization, and flexibility in MSME supply chains. It also provides practical guidance for MSME managers and policymakers in improving supply chain performance.

Keywords: Digitalization Flexibility Resource-Based View Supply Chain Performance Supply Chain Resilience
How to Cite
“
Rahardjo, B., Suliyanto , S. ., & Daryono , D. . (2026). Digitalization, Flexibility, and Supply Chain Resilience: Examining Their Impact on MSME Supply Chain Performance. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(3), 139–151. https://doi.org/10.35912/jakman.v7i3.6346
Endnote/Zotero/Mendeley (RIS) BibTeX
References
  1. Arkananta, M. B., & McGuinness, G. (2024). Assessing the Importance of Supply Chain Management in Strengthening the MSMEs Resilience in the Time of Disruption. Diponegoro Journal of Accounting, 13(4).
  2. Bahrami, M., Shokouhyar, S., & Seifian, A. (2022). Big data analytics capability and supply chain performance: the mediating roles of supply chain resilience and innovation. Modern Supply Chain Research and Applications, 4(1), 62-84. doi:https://doi.org/10.1108/MSCRA-11-2021-0021
  3. Birkie, S. E., & Trucco, P. (2020). Do not expect others do what you should! Supply chain complexity and mitigation of the ripple effect of disruptions. International Journal of Logistics Management, 31(1), 123-144. doi:https://doi.org/10.1108/IJLM-10-2018-0273
  4. Can Saglam, Y., Yildiz Çankaya, S., & Sezen, B. (2021). Proactive risk mitigation strategies and supply chain risk management performance: an empirical analysis for manufacturing firms in Turkey. Journal of Manufacturing Technology Management, 32(6), 1224-1244. doi:https://doi.org/10.1108/JMTM-08-2019-0299
  5. Cao, Q. R., Elking, I., Gu, V. C., & Hoffman, J. J. (2024). IS innovativeness and supply chain resilience: the role of analytics capability and supply chain integration. Journal of Enterprise Information Management, 37(4), 1227-1253. doi:https://doi.org/10.1108/JEIM-07-2023-0385
  6. Cecilia, T., & Zai, I. (2026). Supply Chain Optimization on Company Performance in Indonesia Free Trade Zone, Batam City. Studi Akuntansi, Keuangan, dan Manajemen (SAKMAN), 5(3), 241-258. doi:https://doi.org/10.35912/sakman.v5i3.5675
  7. Cherian, T. M., Mathivathanan, D., Arun SJ, C. J., Ramasubramaniam, M., & Alathur, S. (2023). Influence of supply chain resilience, information technology capabilities and agility on cost and delivery performance in construction supply chains: an Indian perspective. The International Journal of Logistics Management, 34(4), 1050-1076. doi:https://doi.org/10.1108/IJLM-04-2022-0164
  8. Chowdhury, M. M. H., Quaddus, M., & Agarwal, R. (2019). Supply chain resilience for performance: role of relational practices and network complexities. Supply Chain Management: An International Journal, 24(5), 659-676. doi:https://doi.org/10.1108/SCM-09-2018-0332
  9. Dev, N. K., Shankar, R., Zacharia, Z. G., & Swami, S. (2021). Supply chain resilience for managing the ripple effect in Industry 4.0 for green product diffusion. International Journal of Physical Distribution & Logistics Management, 51(8), 897-930. doi:https://doi.org/10.1108/IJPDLM-04-2020-0120
  10. Hair, J. F., Astrachan, C. B., Moisescu, O. I., Radomir, L., Sarstedt, M., Vaithilingam, S., & Ringle, C. M. (2021). Executing and interpreting applications of PLS-SEM: Updates for family business researchers. Journal of Family Business Strategy, 12(3), 100392. doi:https://doi.org/10.1016/j.jfbs.2020.100392
  11. Hamidu, Z., Issau, K., Boachie-Mensah, F. O., & Asafo-Adjei, E. (2024). On the interplay of supply chain network complexity on the nexus between supply chain resilience and performance. Benchmarking: An International Journal, 31(5), 1590-1610. doi:https://doi.org/10.1108/BIJ-09-2022-0551
  12. Hendijani, R., & Norouzi, M. (2023). Supply chain integration and firm performance in the COVID-19 era: the mediating role of resilience and robustness. Journal of Global Operations and Strategic Sourcing, 16(2), 337-367. doi:https://doi.org/10.1108/JGOSS-03-2022-0022
  13. Hussain, G., Nazir, M. S., Rashid, M. A., & Sattar, M. A. (2023). From supply chain resilience to supply chain disruption orientation: the moderating role of supply chain complexity. Journal of Enterprise Information Management, 36(1), 70-90. doi:https://doi.org/10.1108/JEIM-12-2020-0558
  14. ?brahimcio?lu, A. S., & Kitapç?, H. (2025). How environmental turbulence shapes the path from resilience to sustainability: Useful insights gathered from small and medium enterprises (SMEs). Sustainability, 17(15), 6938. doi:https://doi.org/10.3390/su17156938
  15. Isfianadewi, D. (2024). Exploring the Impact of Resilient Supply Chains on Performance: Sustainability's Mediating Role. Paper presented at the The Proceedings of the ASEAN School of Business Network International Conference.
  16. Kholaif, M. M. N. H. K., Sarwar, B., Xiao, M., Poliak, M., & Giovando, G. (2023). Post-pandemic opportunities for F&B green supply chains and supply chain viability: the moderate effect of blockchains and big data analytics. European Journal of Innovation Management. doi:https://doi.org/10.1108/EJIM-10-2022-0581
  17. Lionora, C. A., Sijabat, Y. P., Hirawati, H., Hartono, B., & Giovanni, A. (2022). The Phenomenon of MSMEs Performance in Magelang City During the Pandemic COVID-19. KINERJA, 26(2), 238-252. doi:https://doi.org/10.24002/kinerja.v26i2.5692
  18. Luqman, N. A., Ahmad, S. Z., & Hussain, M. (2023). Effects of the degree of supply chain resilience capability in supply chain performance in the UAE energy industry. Supply Chain Management: An International Journal, 28(6), 1009-1025. doi:https://doi.org/10.1108/SCM-08-2022-0321
  19. Rahardjo, B., Suliyanto, & Daryono. (2025). Impact of Dynamic Digital Literacy on Operational Performance. Modern Economic Science, 47(6), 19-40. doi:https://doi.org/10.65967/mes.v47i6.65
  20. Rasoolimanesh, S. M. (2022). Discriminant validity assessment in PLS-SEM: A comprehensive composite-based approach. Data Analysis Perspectives Journal, 3(2), 1-8.
  21. Rozi, Y. F., Aslami, N., & Dharma, B. (2024). Analysis of Demand Volume, Material Supply, and Work Hours against Delta Power Listrindo CV Production Performance. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(3), 279–285. doi:https://doi.org/10.35912/jakman.v5i3.3285
  22. Salam, M. A., & Bajaba, S. (2023). The role of supply chain resilience and absorptive capacity in the relationship between marketing–supply chain management alignment and firm performance: a moderated-mediation analysis. Journal of Business & Industrial Marketing, 38(7), 1545-1561. doi:https://doi.org/10.1108/JBIM-02-2022-0105
  23. Sarkar, P., Mohamed Ismail, M. W., & Tkachev, T. (2022). Bridging the supply chain resilience research and practice gaps: pre and post COVID-19 perspectives. Journal of Global Operations and Strategic Sourcing, 15(4), 599-627. doi:https://doi.org/10.1108/JGOSS-09-2021-0082
  24. Sharma, M., Antony, R., Sharma, A., & Daim, T. (2025). Can smart supply chain bring agility and resilience for enhanced sustainable business performance? The International Journal of Logistics Management, 36(2), 501-555. doi:https://doi.org/10.1108/IJLM-09-2023-0381
  25. Siregar, C., Anggraini, T., & Harahap, M. (2024). Analysis of the Implementation of As-Salam Contract in White Garlic Purchase Transactions between Retailers and Distributors: Case Study White Garlic Industry Supply Chain in Medan City. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(4), 357-370. doi:https://doi.org/10.35912/jakman.v5i4.3408
  26. Susilowati, C., Fakhri, E. A., Barinta, D. D., Abanan, M. Z. R., & Aini, M. F. (2025). Peran Supply Chain Innovation Memediasi Entrepreneur Orientation dan Innovation Performance Sektor Perikanan. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(2), 473–483. doi:https://doi.org/10.35912/jakman.v6i2.3860
  27. Um, J., & Han, N. (2021). Understanding the relationships between global supply chain risk and supply chain resilience: the role of mitigating strategies. Supply Chain Management: An International Journal, 26(2), 240-255. doi:https://doi.org/10.1108/SCM-06-2020-0248
  28. Wieland, A., & Wallenburg, C. M. (2013). The influence of relational competencies on supply chain resilience: a relational view. International Journal of Physical Distribution & Logistics Management, 43(4), 300-320. doi:https://doi.org/10.1108/IJPDLM-08-2012-0243
  29. Wu, X., Li, Y., & Zhu, Z. (2023). Does online–offline channel integration matter for supply chain resilience? The moderating role of environmental uncertainty. Industrial Management & Data Systems, 123(5), 1496-1522. doi:https://doi.org/10.1108/IMDS-06-2022-0361
  30. Xu, T., & Liu, X. (2024). Achieving manufacturing supply chain resilience: the role of paradoxical leadership and big data analytics capability. Journal of Manufacturing Technology Management, 35(2), 205-225. doi:https://doi.org/10.1108/JMTM-05-2023-0206
  31. Yadav, U. S., & Tripathi, R. (2025). Impact of innovation, entrepreneurial orientation and entrepreneurial leadership on supply chain resilience in handicraft industry: moderating role of supply chain orientation. Benchmarking: An International Journal, 32(5), 1559-1601. doi:https://doi.org/10.1108/BIJ-09-2023-0615
  32. Yuan, Y., & Li, W. (2022). The effects of supply chain risk information processing capability and supply chain finance on supply chain resilience: a moderated and mediated model. Journal of Enterprise Information Management, 35(6), 1592-1612. doi:https://doi.org/10.1108/JEIM-09-2021-0383
  33. Zhou, J., Hu, L., Yu, Y., Zhang, J. Z., & Zheng, L. J. (2024). Impacts of IT capability and supply chain collaboration on supply chain resilience: empirical evidence from China in COVID-19 pandemic. Journal of Enterprise Information Management, 37(2), 777-803. doi:https://doi.org/10.1108/JEIM-03-2022-0091
  34. Zhu, X., & Wu, Y. J. (2022). How does supply chain resilience affect supply chain performance? The mediating effect of sustainability. Sustainability, 14(21), 14626. doi:https://doi.org/10.3390/su142114626
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.