DIGITAL FINANCIAL REPORTING GOVERNANCE AND STRATEGIC DECISION QUALITY IN INDONESIAN FAMILY-OWNED SMES

Abstract

Background: Digital reports is capable of being produced quickly while remaining incomplete, weakly reconciled, or disconnected from the decisions owners actually make. Aim: This topic-specific assessment explains how the relationship between the focal practices and strategic decision quality operates in Indonesian family-owned small and medium-sized enterprises moving from owner-centred bookkeeping toward integrated digital reporting. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. Documented findings is coded by mechanism, boundary condition, execution risk, and practical implication. Results: The synthesis identifies six linked mechanisms: data ownership and master-data discipline, timely reconciliation and exception review, role clarity between owners and accounting personnel, dashboard interpretation and decision routines, access control and audit trails, learning from reporting errors. The analysis indicates that outcomes depend less on nominal adoption than on execution quality, governance, learning, and fit with local capacity. Conclusion: Decision makers should define the expected outcome, assign responsibility, establish a small set of auditable indicators, and revise the intervention when documented findings contradicts its assumptions. Contribution: The synthesis provides a conditional framework without claiming primary data that were not collected.