Digital transformation and financial profitability in Peruvian SMEs

Daniel C.C.H.; Fernando E.C.L.; Julio M. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.especial14.22

Resumen

This study addresses how digital transformation influences the financial profitability of Peruvian MSEs in the commerce sector, in a context where technological adaptation becomes key for sustainability. A mixed Dexplis-type approach was used, first with quantitative data from 362 respondents linked to MSEs and then with semi-structured interviews with 50 intentionally selected entrepreneurs. The statistical analysis revealed a significant association between digital transformation and profitability, with a Somers’ d coefficient of 0.661 and an R² of 0.726 in regression models, demonstrating a positive impact on income, efficiency, and return on investment. The qualitative part allowed for a deeper understanding of factors such as the use of sales platforms, cost reduction, and barriers such as lack of training or resistance to change. Overall, it is concluded that digitizing processes not only optimizes operations, rather it can make a real difference in the economic performance of MSEs, providing them with greater competitiveness and sustainability in today’s market.

Instituciones: Universidad Tecnológica del Perú; Universidad Católica Los Ángeles de Chimbote; Universidad César Vallejo