Articles

Digital Transformation and the Future of Public Value

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This study examines technological readiness as a mediator in the relationship between digital transformation and public value, filling an important gap in the literature about causal pathways in developing countries. Combining theories of digital transformation, technological readiness, and public value, the research involved 200 digital service users in Malang City. Bootstrap mediation analysis showed that digital transformation significantly affects public value (β=0.4146, p<0.001), with technological readiness mediating 35.51% of the total effect (ACME=0.1497), while the direct effect remained notable (ADE=0.2650). Results indicate partial mediation, implying that digital transformation adds value through two pathways. The study proposes a dual-pathway model that highlights the importance of investing in both digital infrastructure and user literacy, guiding comprehensive digital policies and broadening understanding of digital transformation in Indonesia’s context, characterized by high technological readiness heterogeneity.

Building Business Resilience in Small Economies: Lessons from SMEs in the United Kingdom

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Small and medium-sized enterprises (SMEs) play a central role in the United Kingdom’s economic structure, yet they remain particularly vulnerable to systemic shocks such as pandemics, economic restructuring, and supply chain disruptions. Recent crises, including COVID-19 and post-Brexit adjustments, have highlighted the uneven capacity of SMEs to absorb, adapt to, and recover from turbulence. This study examines how UK SMEs build business resilience by analysing the combined influence of internal organisational capabilities and external institutional support mechanisms. Drawing on Resource-Based View, Dynamic Capabilities Theory, and Institutional Theory, the research adopts a mixed-methods design. Quantitative data were collected through a structured survey of 400 UK SMEs and analysed using regression and structural equation modelling, while qualitative insights were generated from in-depth case studies with SME owners, financial institutions, and business support organisations. The findings reveal that leadership agility, digital readiness, and financial management capabilities are significant predictors of resilience outcomes. External factors, including government support schemes, access to finance, and business networks, were found to moderate and strengthen the effects of internal capabilities rather than substitute for them. The study contributes a multi-level model of SME resilience that integrates firm-level and institutional dimensions and offers evidence-based implications for policymakers and practitioners seeking to enhance SME sustainability in turbulent economic environments.

Exponential Organizations and Disruptive Innovation

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Exponential Organizations (ExOs) represent a new generation of enterprises that leverage digital technologies, scalable business models, and innovative organizational structures to achieve rapid growth and transformative impact. Closely linked to this phenomenon is disruptive innovation, which reshapes industries by introducing solutions that redefine value creation and render traditional business models obsolete. This paper examines the conceptual foundations, characteristics, and mechanisms of Exponential Organizations, analyzes their relationship with disruptive innovation, and explores how emerging technologies such as artificial intelligence, blockchain, the Internet of Things, and advanced connectivity accelerate this dynamic. Through an extensive review of the literature and illustrative case examples, the study highlights how ExOs amplify disruption, create new markets, and challenge incumbents. The paper concludes with strategic recommendations for organizations seeking to thrive in an era of exponential change.

Transforming the Accounting Profession in the Era of Artificial Intelligence: A Comprehensive Analysis of Challenges, Opportunities, and Competency Roadmaps for Indonesian Accounting Graduates

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Objective: This study aims to analyze the impact of Artificial Intelligence (AI) integration on the accounting profession in Indonesia, with a focus on identifying adaptation challenges, emerging career opportunities, and developing competency recommendations for preparing accounting graduates.

Method: This study uses a systematic literature review with a descriptive-analytical approach. Primary data sources consist of 15 research articles, institutional publications (such as the Indonesian Institute of Accountants), and current media analysis (2024-2025) discussing accounting, AI, and the future of work [1, 2, 3, 4, 5, 6].

Key Findings: The analysis shows that AI automates routine accounting tasks [4], but paradoxically opens up new strategic roles such as financial data analysts, cyber auditors, and sustainability consultants [2, 3]. The main challenge lies in the digital competency gap [5]. This study identifies a critical need for a hybrid curriculum that combines traditional accounting skills, data literacy (such as the use of Power BI, basic Python), and soft skills such as critical thinking and ethics [1, 6, 7, 8].

Conclusion: The future of the accounting profession is not replacement by machines, but rather an evolution towards human-AI collaboration [9]. The success of accounting graduates is determined by adaptability, continuous learning, and mastery of a unique combination of technical, digital, and strategic competencies [10, 14].

Core Revenue of the State: The Opportunities and Challenges of State Revenue Authority (SRA) Establishment in Indonesia

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This study conducts a systematic literature review (SLR) of the opportunities and challenges surrounding the establishment of a State Revenue Authority (SRA) board for Indonesia. Drawing on comparative experiences across Latin America, Africa, and Asia, the review identifies how board structures can enhance strategic oversight, digital transformation, data governance, and integrity safeguards in revenue administration. Evidence suggests that boards add value when their mandates are clear, their composition is diverse and professional, and accountability is institutionalized through transparent reporting and performance metrics. However, autonomy alone does not guarantee stronger outcomes; revenue performance is shaped by the interaction of policy design, administrative capability, and service quality. For Indonesia, stabilizing the Core Tax Administration System (CTAS), embedding data governance under the Satu Data Indonesia and Personal Data Protection frameworks, and institutionalizing integrity measures emerge as near-term priorities. The findings contribute to global debates on tax administration reform while offering practical guidance for policymakers navigating fiscal modernization in Indonesia.

Change Resistance and Acceptance in Digital Transformation of Manufacturing Industry: A Systematic Literature Review

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The Fourth Industrial Revolution requires manufacturing companies to implement digital transformation through effective change management. Employee resistance to change is one of the critical factors affecting change acceptance and digital transformation success. This study aims to examine change management strategies, driving and inhibiting factors with emphasis on resistance to change, and the impact of resistance on change acceptance in digital transformation of manufacturing companies. This research uses the Systematic Literature Review (SLR) method with the PICO approach and PRISMA method on 25 selected articles published between 2021-2025 from Scopus, Web of Science, and other reputable databases. Research findings indicate that resistance to change significantly influences change acceptance, with main sources including fear of job loss, lack of digital skills, comfort with status quo, and inadequate communication. Effective change management strategies through strong leadership commitment, comprehensive training programs, participatory approaches, and effective communication can reduce resistance and increase change acceptance. However, organizational culture that is not adaptive, limited resources, and digital skills gap remain major obstacles. These research findings indicate the need for companies to proactively manage resistance through people-centric approaches so that digital transformation can run optimally.

Evaluation of Jamsostek Mobile Application (JMO) Using the UTAUT2 Model: A Study on BPJS Ketenagakerjaan Users in Jakarta

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This study explores the adoption of the Jamsostek Mobile (JMO) application in Jakarta, a digital initiative by BPJS Ketenagakerjaan aimed at enhancing access to social security services. Using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework, this research examines key factors influencing user adoption, including trust in e-government, Performance Expectancy, Effort Expectancy, Habit, and Social Influence. Data was collected from 400 participants in Jakarta through a structured questionnaire. The findings reveal that Trust in e-Government, Habit, Performance Expectancy, Effort Expectancy, and Social Influence significantly impact JMO adoption, with Trust and Habit emerging as strong predictors of continued usage. However, digital inequality and low awareness remain challenges to broader adoption. This study highlights the importance of trust, habit, and ease of use in fostering e-government adoption, particularly in developing countries like Indonesia. The insights derived offer valuable guidance for optimizing the JMO application and advancing digital government initiatives.

Digital Transformation of The Moroccan SSE: AI and Blockchain at the Service of Social Innovation

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This study examines the impact of artificial intelligence (AI) and blockchain on the Social Solidarity Economy (SSE) in Morocco, in a context where digitalisation represents both an opportunity and a challenge for this key sector. Using a mixed methodology combining a quantitative survey (41 SSE structures) and qualitative interviews (20 players), we analyse the adoption rates, benefits and obstacles associated with these technologies.

The results show that adoption is still limited, but promising: 28% of organisations are using AI, mainly for stock management and data analysis, while 12% are using blockchain, particularly for the traceability of local produce. These technologies are significantly improving operational efficiency (30% reduction in administrative costs), transparency (+45%) and beneficiary satisfaction (+22%). However, major obstacles remain, such as the lack of technical skills (67%), investment costs (58%) and connectivity problems in rural areas (42%).

To maximise this potential, we recommend training adapted to local realities, the creation of funds dedicated to social innovation, and the strengthening of public-private partnerships for inclusive infrastructures.

In conclusion, this research highlights that AI and blockchain can strengthen the Moroccan SSE, provided that a balanced approach is adopted, combining innovation and respect for socio-cultural specificities. It also opens up avenues for future research into hybrid models integrating technologies and traditional know-how.

Exploring the Current Structure of the Business Ecosystem in the Indonesian Travel Agency Subsector

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The wave of digital transformation has shaken the foundations of Indonesia’s tourism industry, disrupting long-established structures and forcing the travel agency subsector to adapt, evolve, or risk obsolescence. This study explores the current structure of the business ecosystem within Indonesia’s travel agency subsector. Using a qualitative approach, data were gathered through document analysis, in-depth interviews, and focus group discussions (FGDs) with key stakeholders. The analysis adopts a business ecosystem perspective to map actors, relationships, and value flows shaping the ecosystem’s structure. Findings reveal a diverse range of interdependent actors. Central and local governments act as regulators and funders. Academia contributes research and human resource development, while associations foster networking and training. Investors assess regulatory clarity and risks before committing capital. Media influence tourism perceptions and share industry news. Suppliers provide core services such as transport and accommodation. Both conventional and online travel agents bridge tourists and suppliers. Local communities offer cultural experiences and products, with tourists forming the ecosystem’s core through their consumption, data, and engagement. This study offers contextual insights into the ecosystem’s current landscape and serves as a foundation for developing adaptive, collaborative strategies to strengthen Indonesia’s tourism sector in the future.

Using Marketplace for MSMEs: A Look at Capability and Ecosystem Perspective

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This article discusses the requirements for MSMEs to adapt to a marketplace. MSMEs must use the marketplace to increase their performance by reaching out to more significant markets. However, with limited resources, MSMEs need to build their capability to maximize their adoption. To understand MSMEs and their relation to marketplace adoption, a survey was conducted on 100 MSMEs in Bandung, Indonesia. This study hypothesizes capability and ecosystem perspectives are the requirements for adapting to the marketplace. This study’s results indicate that marketplaces’ use is significantly and positively influenced by capability and ecosystem perspectives. The study provides practical and academic implications, including the importance for MSME owners, especially in Bandung City, to see and review the capabilities and ecosystems of both MSMEs and marketplaces that will be used.