Competition in the business world in the digital era is currently increasingly fierce. Followed by the rapid development of technology, information systems and science, business people are trying to improve their capabilities by mobilizing all their existing potential. They are required to be more innovative in managing their companies in order to survive in the business world. Internal control aims to maintain company activities so that the activities carried out remain in line with company objectives by paying attention to the efficiency and effectiveness of each activity and providing reliable financial reports. The modern global economy is under the significant influence of digital technology which is rapidly changing business practices, improving company performance and driving innovation in all areas of business [1]. The retail business is one of the businesses with a fantastic global turnover. Data from Market Line Research (2010) states that turnover in the retail business globally has reached $ 10.5 T in 2010 with predicted growth of 5%/year. The food and beverage business dominates by 65%. Modern retail business in Indonesia is developing very rapidly. Business Research Report (2011) states that the number of modern retail outlets in Indonesia is experiencing growth of up to 17.57% per year in the period (2007-2011). The growth of the modern retail business in Indonesia is driven by the growth of the minimarket business concept which is dominated by Indomaret and Alfamart with a total of +/- 13,000 outlets throughout Indonesia. Over the last few decades, digital technology has opened up various new ways of doing business [2]. In addition, digital marketing can access markets on a global scale and greatly impact business models that use digital technology in company CRM systems [3]. The effectiveness of digital marketing and CRM strategies revolves around three factors: customer engagement, customer willingness, and customer trust [4]. Mercado et al. [5] say agent transparency is the ability of IA to communicate information to human operators in a clear and efficient manner, which allows operators to develop accurate mental models of the system and its behavior, leading to calibrated trust in the system. Effective digital marketing and CRM strategies ensure a high level of customer commitment to the company, which in turn influences customer satisfaction. Jumaev et al. [6] said that communication and conflict handling are also significant and have a positive relationship with customer loyalty.

Digital technology disruption is an era of fundamental innovation and massive change due to the presence of digital technology, changing the system that occurs in Indonesia and globally [7]. The development of digital technology is able to replace human work. Digital business makes entrepreneurs develop and use innovative technologies and business models to gain competitive advantage, at the same time reviewing costs issued, associated benefits and threats [8]. By digitizing business processes in the online environment, modern companies seek to increase the value offered to customers in the context of increasing demand for better products and services and the internationalization of markets [9]. Digital transformation can be defined as the use of digital technology in various aspects of modern society that goes far beyond digital literacy and competence, this is related to the ability of companies to successfully apply new technologies and procedures to improve their business operations [10]. Digital business strategy, as a long-term development plan, is based on the company's current performance in the market, outlining how the company will allocate the necessary resources to meet strategic goals and objectives and identify competitive advantages in the global business market. Developing a digital business strategy involves using new approaches and creating new business models in terms of marketing strategy, HR strategy, supply chain management strategy, IT strategy, and so on. Today, digital marketing can now offer great opportunities to grow a business, as customers are more satisfied with online shopping and consider it safer and more reliable than traditional alternatives [11]. So companies need a special strategy so that customers do not turn to their competitors. Marketing strategies based on efforts to create relationships between companies and customers are better known as Customer Relationship Management (CRM). CRM is a strategy used by companies to achieve and maintain relationships with customers so that they do not turn to competitors. CRM implementation is expected to be able to create customers be loyal to the company. Apart from that, companies also understand better what customers want and need so that customers are reluctant to turn to competitors. Customer Relationship Management (CRM) technology enables companies to capture, store, access, share, and analyze large amounts of customer data. The expected benefits of using CRM technology include increased customer loyalty, more effective marketing, improved customer service, and reduced costs through increased efficiency [12-15]. However, although technology has the potential to help companies effectively organize their operations based on customer-centric processes, CRM initiatives often do not meet company expectations and most of them end in failure, with a very low self-reported success rate of 20 –30. % [16-18]. Recent papers show that low adoption rates among system users remain a widespread problem in CRM system investments [19]. Recently, CRM technology initiatives have begun to shift from a CRM-on-Premise model to a CRM-on-demand model (i.e., to a cloud-based software-as-a-service or SaaS model). Despite the many benefits of SaaS applications, such as higher cyber security and lower development costs [20,21], the fundamental challenges in implementing CRM systems remain the same. CRM is the key to business growth and development in the digital era. Competition in the retail business is quite interesting. Not only large retail players, but also small retail players will suffer the same fate as several big retail names such as: Debenhams, Lotus, 7-Eleven and the last one that has been widely discussed is the closure of Giant outlets. In fact, currently the retail business is experiencing a big problem. Where if we try to carry out an analysis to determine what problems are involving the retail sector. So the most interesting answer to the problems faced by retail business people is that they experience the worst impact of a company, namely bankruptcy. For this reason, large retail businesses and small retail businesses need internal control. Many experts believe that internal control policies may not improve quality. This is because the implementation of internal control is more often associated with financial problems such as fraud and financial accountability [22,23]. Of the many obstacles and problems that many players in the retail business face, there are at least a few obstacles that dominate the problems that exist in r companies itel such as following changing consumer demands, maintaining customer loyalty, managing internal communities, racing with the digital era, and determining the best technology solutions for the retail industry. So with so many obstacles faced by retail businesses, now is the right time to make several business breakthroughs that will maximize the potential of the retail business in Indonesia. Based on research conducted by Morteza Raeisi, et al [24], it is stated that digital marketing has a direct positive effect on customer behavioral intentions. To explain this finding, it can be said that with increasing use of social media, it is important for companies to have a good understanding of how and to what extent these media can be used for marketing purposes. Also, with the widespread use of social networks and online content, it is now more important than ever for businesses to have appropriate marketing content for search engines and web marketing to overcome the stiff competition.

Based on previous research conducted by Rochmawati, D. R., et al [25] on Developing Business Strategy in the Era of Digital Transformation, it is said that contemporary businesses are experiencing digital transformation, the role of a viable strategy is very important for any company. There are various important aspects to focus on when developing a digital business strategy: primarily, increasing the scope of business operations as well as implementing the latest IT solutions to make this strategy a long-term “scale-up” plan intended to maintain the company's viability, performance and contribute to the achievement of Development Goals Sustainable. In the era of the “new economy” and the digital transformation that accompanies it, an innovative digital business strategy based on sophisticated IT solutions and aligned with the SDGs is a great opportunity for companies to deviate from competitors and gain a competitive advantage but must still pay attention to their internal controls. Based on the background of the problem in this research, how is Development of an Internal Control System for Customer Relationship Management (CRM) Technology to Increase Retail Business Competitiveness in the Era of Digital Disruption?

Digital Marketing

Digital marketing refers to the use of electronic communication channels by marketers to promote products and services. Specifically, digital marketing is defined as the act of promoting networks or the Internet [26]. the exchange of information, products, and services via computer Digital marketing helps marketers present their products to potential customers through channels like email, online advertisements, social media, smartphones, etc. [27]. The current growth of digital marketing can be attributed to the widespread use of digital technologies such as smartphones, smart products, Internet of Things (IoT), and artificial intelligence (AI) and their influence on consumer purchasing patterns [28]. Mandal et al. [29] have defined digital marketing as the act of promoting a brand using all available digital advertising means to reach the target population.

Benefits of CRM for Retail Businesses

CRM aims to increase customer satisfaction, reduce your costs and improve your company's performance in the market. One of the benefits of CRM (Customer Relationship Management) software is managing retail business relationships with individual customers to create benefits for both parties. Some of the benefits of CRM that can be used by Retail Businesspeople:

1. Customer segmentation in retail businesses with CRM

CRM helps collect information about each of your customers, including preferences and demographic data. You can use the information to segment the market and customize your approach each customer group. For example, if you have a lot of young families in a segment, you can create a family-friendly retail environment. If your data shows you have a lot of seniors, you can make the entrance more sloped for wheelchairs and make your store more accessible. The benefit of segmentation based on CRM data is to adjust your retail strategy to better suit the customers you have.

2. Determine Retail Business Promotion through CRM data

When used in retail businesses, the data collected in a CRM system allows you not only to target market segments with promotions that are attractive to its members, but also to target individual customers. For example, when you know that a customer is reaching retirement age, you can promote hobby products that suit him. If you see that a customer has visited your website and m If you look at certain products, you can include promotions for those products in your email. In this way, CRM also reduces promotions that are not interesting to the recipient and provides the benefit of increasing the relevance of the material you send.

3. Manage all customer purchasing information at retail stores

CRM systems keep records of customer purchases and customer service calls. Your internal controls can track the products purchased by each customer and whether there are any warranty issues or dissatisfaction with the purchase. This information allows you to send special offers to customers when the product they have purchased reaches the end of its life. Such a strategy keeps your product in front of the customer right when he needs it and gives him the benefit of a lower price if he buys from you again. On your part, the cost of such targeted promotions is lower than marketing to a large group and receiving only a few responses.

4. CRM to retain customers in the retail business

The overall benefit of CRM is to increase customer retention by serving them in a more focused and convenient way. Since quality assessment includes elements of performance, management, governance practices, service quality, and administration (Das and Mukherjee, 2017), implementing internal controls is considered important to achieve better quality. You can further enhance these benefits by using CRM software to implement a customer loyalty program. Because the app already tracks purchases, you can spend reward points and bonuses to keep valuable customers. Such a program allows you to reduce costs even more because sales to old customers are cheaper than sales to new customers. Any business that serves a customer base can benefit from CRM, whether that base is B2B or B2C. In retail businesses, CRM can help increase business, as new customers discover their products and provide information.

Implementation Threats in Business Strategy

A possible threat is the high customer preference (approx 36%) to make physical contact with a product before purchasing [30], especially furniture. Therefore, pick-up point only, with no stationery shop nearby or even in the same region, on average excludes a third of potential customers. At the same time, too few and potentially high service points can reduce customer satisfaction due to losses caused by overcrowding. Another important feature is easy access [31] to park the car as close as possible to the pick-up point (IKEA, 2021a). Large city centers are considered congested, and parking is limited. Therefore, furniture companies are expected to locate their pick-up points in centers in remote areas [31]. At the same time, this location scheme is not optimal and inconvenient for residents of districts on the other side of the city. As a result, entering a new major city may require a company to incur expenses by investing in more than one pick-up point to engage other parts of the major city, assuming that the company wants to optimize the CRM effect and minimize the distance to customers. From every part of the city.

CRM supported by AI Technology

The academic community asserts that artificial intelligence represents AI's next evolutionary leap towards more advanced and efficient CRM systems [32] and AI-CRM systems, driven by ML, DL, and other upcoming technologies, will empower managers to develop predictive and real-time suggestions by leveraging extensive data collection. Like Ledro et al. [33] points out, there has recently been a shift in academics' approach to Aicorner CRM integration. Indeed, instead of narrowly examining specific technological applications, scholars now adopt a broader strategic perspective. This shift is driving discussions about the benefits and challenges of integrating AI into CRM processes, as well as what organizational, cultural, and strategic changes will be required. This shift in perspective, in terms of technology and strategic approaches, reflects increasing interest in reevaluating the relationship between technology and CRM strategy.

Technological Threats

Studies on new technologies in organizations include technological threats that influence user behavior towards these technologies. In the context of AI, technological threat is defined as “The extent to which a person believes that the use of AI to make decisions is dangerous or detrimental” [34]. The definition emphasizes two elements – AI used for decision making, and p he use of AI for this purpose can be detrimental. Technological threats are considered in two models related to organizational behavior. The TTAT model includes technological threats in the context of the coping strategy choices humans make to avoid threats, with a focus on threats specific to the emergence of new technologies [35]. With the emergence of new technology, companies must further strengthen their internal controls to avoid the threat of this new technology. Recently, the concept of technological threat has been used to explain AI adoption behavior in organizations The IAAAM model shows the impact of threats on intention to use technology by introducing it as a factor influencing attitudes towards AI and willingness to use it. Service robots can be an automated computer program capable of sensing, understanding, and acting in response to specific requests. For example, M chatbot from Facebook and Amelia from IPSoft, both are intangible virtual agents powered by AI and big data technology (Xiao, L., & Kumar, V. [36].

Construction of CRM system capabilities

At the operational level, IT resources are project specific [37]. In this study, we identify IT resources that are: (1) valuable in the specific context of a CRM system implementation project, and (2) expected to work together to shape the quality of the resulting system (Karim et al., 2007; 37] We refer to these factors as project-level IT resources that combine to form CRM system capabilities (CRMSC), defined here as a company's ability to assemble, integrate, and deploy the resources necessary to successfully implement purchased CRM applications [34].2Taken from conceptual and qualitative studies in marketing are five critical factors underlying CRMSC: project management resources, consultant resources, training resources, top management support, and user involvement. Due to the boundary-spanning nature of customer processes, project management resources are critical to coordinating cross-functional project teams to align CRM technology with different client departments. Additionally, CRM technology is used at customer interfaces where end user reactions can only be partially predicted in advance. Consequently, project managers play an important role in CRM projects by responding decisively to unexpected events and driving change while acting as intermediaries to persuade top management to support the change [34].

The method used in this analysis is a descriptive method with qualitative techniques. According to Sugiyono [38] the qualitative method is data analysis based on non-numerical text to produce a conclusion from the research that has been carried out. The data used in this analysis comes from documents and field facts that have occurred in the Digital Disruption era. Through the descriptive analysis method, the researcher tries to explain clearly based on the results of the research that has been carried out. According to the statement [39] "Descriptive research is research that seeks to describe a symptom, event, incident that has occurred at the present time (at the time the research was carried out)". With the descriptive analysis method, the researcher tries to record all the symptoms or events that occurred during the implementation of the creative method in the field and then presented them as they were to answer all questions. Related to the descriptive method of analysis [40] explained as follows: The data obtained (in the form of words, pictures, behavior) is not set forth in the form of numbers or statistical figures, but is still in a qualitative form which has a richer meaning than just numbers or frequencies. The researcher immediately conducted data analysis by giving a description of the situation under study in the form of a narrative description. The essence of exposure is like knitting, each section is examined one by one, by answering the questions what, why, and how a phenomenon occurs in the context of its environment. The objectivity of exposure must be maintained in such a way that the research subject in making interpretations can be avoided [41]. The analytical descriptive research method used in this study seeks to describe the research that has been carried out and the results obtained are carried out with a qualitative approach expressed in words or symbols. This method can be described as outlined in words that can clarify and describe the actual situation in the field or during research. The analysis used in this method is by using interviews, observation, and action tests. This is done because as a support to make it easier during research [40].

Digital Business: Looking For Innovative and Sustainable Solutions

Digital business is the application of technology to build new business models, processes, software, and systems that produce higher profits, more significant competitive advantages, and greater efficiency. Companies achieve this goal by changing business processes and models, increasing workforce efficiency and innovation, and adapting customer/citizen experiences [42]. Among companies where cloud, mobile, social, and Big Data technologies are a key part of their infrastructure, these technologies are on average already profitable, have higher revenues, and have achieved higher market valuations than competitors, without a precise outlook of use aligns with their strategy. However, as with any emerging technology, significant challenges relate to cloud, mobile, social and big data initiatives. The main risks preventing wider adoption are data security issues, legal issues, lack of interoperability with existing information technology (IT) systems, and lack of control, which somehow, in the early stages, can delay the digital transformation of the business and as a result, slow down the internationalization of the business. In order to safeguard risks that arise, internal control must be strengthened so that it runs as it should and will achieve the expected organizational goals.

Business digitalization is understood as the use of “digital opportunities” through the combination of various internet-based technologies – as a driver of business digital transformation:

1. Internet of Things/IoT (connecting a set of devices into a complex system).
2. Artificial Intelligence (using systems that mimic human intelligence) and Cognitive computing (a combination of Artificial Intelligence and signal processing).
3. Advanced robotics (using semi-autonomous robots).
4. Cloud technology (application and platform renovation as a service).
5. Blockchain (changing data sharing between users).
6. Big Data (changing decision making information).

However, digital disruption is a process that goes beyond technology; it is more related to reacting in a timely manner to current challenges, building competitive digital capabilities and adopting processes that will enable the company's leadership in the industry. Digital transformation has a powerful economic impact, initiating new paradigms and approaches to economic development. At the heart of the “new digital economy” are knowledge and knowledge-based solutions. Some popular approaches to a “new economy” (both greener and more inclusive) in the digital era are listed below:

1. Creative economy (development of creative industries).
2. Network economics (transforming seller-buyer relationships into supplier-user relationships using networks).
3. Social economy (based on the social business model).
4. Platform economy (utilizing online platforms to provide business collaboration).

Currently, the demand for innovative and sustainable solutions is increasing, which can result in further development of business processes in terms of sustainability in the SDGs achievement agenda (as a driver for investors and consumers) and improve the reputation of companies, thereby investing in science and technological infrastructure, data and information is very important (Sachs et al, 2021) Sustainable development report 2021.

New technologies must be used “strategically” in a sustainable manner, resulting in

Expected are:

1. Increased income;
2. Increased competitive advantage;
3. Increased efficiency and coordination of operations.

The above call for developing appropriate digital business strategies aims to gain competitive advantage in an uncertain international environment, in line with the SDGs.

4.2. Digital Business Strategy: Building Competitive Digital Capabilities

Digitalization in a business context is a concept of operations that are more automated and digital [43]. All data is transferred to the computer system and becomes more accessible. Thus, the development of automation enabled by robotics and artificial intelligence promises higher levels of productivity as well as greater efficiency, safety and comfort and is changing the world of work, creating new types of digital or virtual work. This digitalization is changing entrepreneurship in two ways. The first transformation is the inconstant location of entrepreneurial opportunities in the economy, and the second is the transformation of entrepreneurial practice itself. The same authors use the term “digital disruption” to describe the transformational impact of digital technology and infrastructure on the way businesses, economies, and societies operate. This digital disruption creates opportunities for small and medium enterprises (SMEs) to grow and internationalize. If they do not keep up with digitalization trends, they will lag behind their competitors, ultimately leading to their closure, therefore internal controls need to be developed so as not to be left behind. Strategy development is seen as a key issue in the context of achieving competitive advantage. There are several approaches to designing strategy, and no standard paradigm has been established; this is determined by the functional diversity of the business sector.

Digital business strategy is similar to corporate, business, and marketing strategy; they cover the following aspects:

1. Mobile trading strategy
2. Customer relationship management (CRM) strategy
3. E-procurement strategy
4. Supply chain strategy
5. Social media strategy
6. Omnichannel strategy, etc.

Digital channel strategy is associated with various applied digital business strategy process models. These models are likely characterized by the following features:

1. Conduct regular external and internal environmental scanning (analysis of external and internal factors that influence a particular business).
2. State the company vision and objectives (related to company values) clearly.
3. Place emphasis on evaluating the "differential benefits" contributed by e-channels.
4. Select the most appropriate channels for various business activities and business partners

(“Transmission of rights”).

5. Carry out routine controls to identify problems and adapt digital strategies to changes in the market.

A digital business strategy contains several basic components of digital business priorities that are relevant to the current context:

1. Business and revenue models used in the organization;
2. Type of restructuring required; sub-strategies used for market and product development and market reorganization
3. Differentiation and positioning strategies implemented in the company [44].

4.3. Business Strategy for the Era of Digital Disruption

Digital business development refers to enhancing an organization's digital capabilities and aligning strategic, marketing, and sales activities to approach markets and customers, and enable growth that creates value. Business has brought many opportunities for innovation across all industries. From retail to life sciences, from pharmaceuticals to banking, we are seeing a complete reinvention of products, services and experiences brought to market. In today's world, businesses need to realize that they must use digital channels to engage with their key stakeholders. Effective internal control will improve accountability practices so that the use of the organization's budget will achieve its goals, namely pursuing performance and quality and minimizing the risk of budget misuse [46]. The existing literature on spatial CRM provides empirical evidence regarding the effectiveness of pickup points as a solution for integrating e-commerce sales with direct collection and improving the overall customer experience [47]. Critical to maintaining relevance and driving their latest digital conversation, The World Economic Forum says that “to succeed in the digital era, (companies) need to become digital companies, rethinking every aspect of their business.” Digital Business Development and targeted messaging should be a key business strategy for forward-thinking companies. Targeted messages allow companies to shape opinions and motivate behavior. Many companies have developed messaging strategies and implemented them effectively in the market. However, they have large marketing budgets and can afford the new expertise needed to develop and implement this type of strategy [48].

Current and Future Retail Business Trends

By utilizing current and future technology, it will be one of the keys to success for retail businesses to be able to compete with retailers from within and outside the country. Where the existence of an application can speed up their sales strategy more effectively and efficiently. This condition is in line with the trends that will develop in the future of the retail business in the world. Globally, we can see that currently the retail business model or character has changed. However, in the future, there are at least 6 special characteristics that will influence retail businesses, namely:

1. Offer a different experience

This condition is in line with the situation where the existence of internet facilities provides a different experience when consumers make purchases using the online system. So consumers will find it easier to compare prices from several different product sellers.

2. Implementation of the Internet of Things (IoT)

All about internet. This is a business concept where everything will be connected to the internet. From product searches, payments, to product maintenance. With conditions like this, ultimately retail businesses must adapt to technology applications that are in accordance with the retail business concept they run.

3. More consumers are communicating with chat bots to check and buy products

Related to the large potential market that comes from the millennial generation. In the end, the use of social media such as IG, Facebook and the like is something that retail business people in Indonesia must also pay attention to. Moreover, we see that social media currently cannot be separated from the activities of the millennial generation.

4. Retail Businesses Are Starting to Use Cognitive Computing to Deliver Better and Faster Customer Service

The problems of potential clients, clients or customers and suppliers are very closely related to the retell business. This condition will be made easier to coordinate if retail businesses use technology applications. Because with this technology application, all matters related to third parties can be easily handled by business people compared to those who still use manual methods.

5. Marketing Products with Augmented Reality

Marketing and promotional strategies for retail businesses can be said to be one of the spearheads. Because without these activities, people or potential consumers will find it difficult to know and feel the products they offer. That is why new breakthroughs in the retail business are one of the effective ways for business people to survive and compete in the global market. And one of the breakthroughs that is currently being made this is often done using the AR (Augmented Reality) method.

6. Automation of Retail Business Activities

In the end, all the things related above clearly show that in the future, with changes in business trends in the retail sector, business people must anticipate this by utilizing technology applications. Choosing the right technology application will ultimately make the retail business strategy that is implemented more optimal. So automating activities in the retail business is a necessity if you don't want the business you run to experience setbacks or even close [49].

Based on the results of the discussion above, it can be concluded that in the era of digital disruption, innovative internal control based on sophisticated IT solutions and in line with the SDGs is a great opportunity for companies to deviate from competitors and gain a competitive advantage. The rapid development of technology, information systems and science has resulted in business people trying to improve their capabilities by mobilizing all their existing potential. They are required to be more innovative in managing their companies in order to survive in the business world. Internal control aims to maintain company activities so that the activities carried out remain in line with company objectives by paying attention to the efficiency and effectiveness of each activity and providing reliable financial reports. Customer Relationship Management (CRM) technology enables companies to capture, store, access, share, and analyze large amounts of customer data. The expected benefits of using CRM technology include increased customer loyalty, marketing more effectiveness, improved customer service, and reduced costs through increased efficiency. A digital business strategy contains a set of preferred strategic priorities and defines activities aimed at meeting strategic objectives. The strategic priorities applicable to today's industrial settings are formulated taking into account the advanced technologies and digital platforms used to support appropriate sustainability-related strategic initiatives. There are various important aspects to focus on when developing an efficient digital business strategy of a multi-business company: mainly, increasing the scope of business operations, and implementing the latest IT solutions to make this strategy a long-term "scale-up" plan, which is essential to provide sustainability business. In order to diversify the business, various strategies can be developed, with an emphasis on using new digital solutions to maintain a number of strategic initiatives. This will allow evaluating the differential benefits contributed more effectively and selecting the most appropriate channels for different business activities and business partners (both in internal and external contexts).

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