The aim of this study was to investigate the role of accounting digitization in entrepreneurial success in West Java. A quantitative research approach was used, and data were collected from 250 small and medium-sized enterprises (SMEs) using a structured questionnaire. The study analyzed the impact of accounting digitization on efficiency, accuracy, cost reduction, customer satisfaction, and data security using Structural Equation Modeling (SEM) with Smart PLS software. The results of the study showed that accounting digitization has a significant positive impact on all five constructs. Specifically, the use of accounting digitization tools improves the efficiency and accuracy of accounting processes, leading to cost savings and increased customer satisfaction. Additionally, data security measures are crucial to protect sensitive financial information. The study highlights the importance of government support and policies that encourage the adoption of accounting digitization by SMEs in West Java. This can help SMEs to remain competitive in the global market, increase productivity, and create more job opportunities. However, the study has some limitations, such as the focus on only one region and the use of a quantitative research approach. Future research can use a qualitative research approach to gain more in-depth insights into the experiences and perceptions of SME owners and managers regarding accounting digitization.

Despite the growing role of business incubators in fostering digital startups in emerging economies, the mechanism through which business incubator characteristics, specifically relational capital and structural embeddedness, influence startup innovation performance remains underexplored, particularly in the context of open innovation practices. This study examines how relational capital and structural embeddedness of business incubators affect the innovation performance of digital startups in Indonesia, with open innovation as a moderating variable. Using a cross-sectional survey design, data were collected from 201 startup owners or managers in Jakarta, West Java, and Banten. Partial Least Squares Structural equation modelling (PLS-SEM) was employed to test the hypothesized relationship. The results indicate that relational capital significantly enhances both innovation performance and structural embeddedness. However, structural embeddedness does not directly affect innovation performance nor mediate the link between relational capital and innovation. Notably, open innovation significantly moderates the relationship between structural embeddedness and innovation performance. This study contributes by integrating relational capital, structural embeddedness, and open innovation into a coherent framework within the underexplored context of Indonesian digital startups. The findings reveal that while relational capital is crucial, structural embeddedness alone is insufficient without active open innovation practices, offering nuanced insights for incubator management in emerging economies.