Digital Marketing and Sustainability Accounting Literacy on Competitive Advantage and Fisheries MSMEs’ Performance

Abstract

Fisheries micro, small, and medium enterprises (MSMEs) play a strategic role in the regional economy, particularly in Kupang City, which serves as one of the main centers of seafood processing in East Nusa Tenggara. However, limited market access, inadequate financial recording, and weak competitiveness remain major obstacles to improving business performance. This study aims to analyze the influence of digital marketing and sustainability accounting literacy on competitive advantage and fisheries MSMEs’ performance, as well as to examine the mediating role of competitive advantage. A quantitative research approach was employed, with respondents consisting of fisheries MSME actors in Kupang City. Data were collected using questionnaires and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results indicate that digital marketing and sustainability accounting literacy have significant positive effects on both competitive advantage and MSME performance. Competitive advantage also shows a significant positive effect on performance. Furthermore, competitive advantage mediates the relationship between digital marketing and sustainability accounting literacy with the performance of fisheries MSMEs. This study contributes theoretically to the development of marketing management and sustainability accounting literature, while also providing practical implications for fisheries MSME actors and local government in designing strategies to enhance competitiveness and business sustainability.