PUTRI, Eskasari; RAMADHAN, Abid; AKBAR, Ashar Mukhammad; WIBAWA, Mochammad Adhitya; FEBRIYANTI, Rosa Indah; PRAHASTIWI, Aisyah Laras. Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs. Shirkah: Journal of Economics and Business, [S. l.], v. 11, n. 1, p. 40–64, 2026. DOI: 10.22515/shirkah.v11i1.988. Disponível em: https://shirkah.or.id/new-ojs/index.php/home/article/view/988. Acesso em: 3 may. 2026.