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The Role of Digital Transformation in Enhancing SME Resilience: Evidence from Post-Pandemic Business Recovery in the United Kingdom

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The COVID-19 pandemic highlighted major weaknesses in the resilience of Small and Medium Enterprises (SMEs) in the United Kingdom, particularly in relation to financial stability, operational continuity, and their ability to respond to sudden disruptions. As SMEs make up the vast majority of the UK firms and a significant share of private-sector employment, the crisis generated substantial economic strain. Many of these businesses confronted severe challenges such as interruptions in supply networks, reduced consumer activity, and government-mandated shutdowns. In adapting to these conditions, a considerable number of SMEs accelerated their use of digital technologies including online sales platforms, cloud services, digital communication tools, and remote-working solutions.

This study explores how digital transformation contributes to strengthening SME resilience during the post-pandemic period. A quantitative methodology was used, drawing on a simulated survey of 500 SME leaders from a range of industries. The survey assessed the extent of digital integration alongside indicators of organisational resilience, managerial support for digital initiatives, and employee capability in using digital tools. The results show that firms with more advanced digital adoption demonstrated greater resilience, quicker recovery trajectories, and stronger adaptive capacity. Furthermore, leadership commitment and workforce digital proficiency significantly influenced how effectively digital tools contributed to resilience.

The research advances current academic discussions by offering empirical insights into the link between digital transformation and SME resilience. It also presents actionable recommendations for policymakers and support agencies seeking to promote digital uptake and reinforce the long-term sustainability of SMEs. The findings provide valuable guidance for improving organisational preparedness for future crises.

Application of Artificial Intelligence (AI) in Learning among Pre-service Teachers at Thu Dau Mot University: Current Status, Opportunities, and Challenges in the Context of Digital Transformation

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In the context of digital transformation in higher education, artificial intelligence (AI) is increasingly being utilized by pre-service teachers to support their learning. This study aims to analyze the current status, opportunities, and challenges of AI application at Thu Dau Mot University. A mixed-methods approach was employed, including a survey of 412 students and semi-structured interviews with 3 lecturers, 2 administrators, and 5 students.

The findings indicate that AI is widely used for information retrieval, learning support, and content generation, thereby enhancing learning effectiveness, fostering self-directed learning, and enabling personalized learning processes. However, several challenges remain, including over-reliance on technology, insufficient information evaluation skills, and risks related to academic integrity.

Based on these findings, the study proposes several recommendations to improve the effective integration of AI in teacher education, contributing to meeting the demands of digital transformation in higher education.

Strategic HRM in Digital Transformation: Haier’s ‘Rendanheyi’ Model

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Digital transformation is a major challenge for many companies. They have clear strategies, but they fail to implement them in practice. This study explores how human resource management (HRM) can connect strategy and execution. It takes Haier as a case study. Haier developed the Rendanheyi management model to address the gap between strategy and execution. The study aims to clarify how strategic HRM turns digital strategy into actual results. It adopts a single case study method. Data is collected from public reports and in-depth interviews with six Haier employees. Two key findings are drawn. First, Haier’s HRM has undergone three stages of transformation. It started with basic digital tools for HR work, then shifted to improved digital services for employees, and finally developed into digitalized human capital operation. Second, the HRM transformation succeeds because it is closely aligned with Haier’s digital strategy. The HRM system acts as a bridge. It links the company’s top-level digital strategy with employees’ daily work. This study shows that HRM plays a key role in corporate digital transformation. It is not just a support function. It can drive corporate change in the digital age.

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.