Hanim Nazira Zulkipli, Norazlina Ilias and Wan Zuriati Wan Zakaria 2025. DIGITAL OR NOT DIGITAL? KEY FACTORS AND BENEFITS OF SMEs’ TRANSFORMATION: A SYSTEMATIC LITERATURE REVIEW. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES). 7, 23 (Mar. 2025). DOI:https://doi.org/10.35631/AIJBES.723023.