Chaniago, H., & Efawati, Y. (2026). Individual absorptive capacity as a stepping stone for digitalization, digital transformation, and small business performance; Entrepreneurial perspectives. Contaduría Y Administración, 71(2), e553. https://doi.org/10.22201/fca.24488410e.2026.5126 (Original work published 17 de febrero de 2026)