Journal of Management and Economics Research

Artificial Intelligence and Human Resource Competencies in SMEs: A Bibliometric Review of Research Trends

Thu, 30 Apr 2026 00:00:00 +0000

This study aims to analyze the development of research trends regarding artificial intelligence and human resource competence in small and medium enterprises (SMEs) through a bibliometric approach. The research background is based on the increasing role of artificial intelligence in the digital transformation of organizations, especially SMEs, which requires the readiness of human resource competencies as the main supporting factor in its implementation. The research method uses a bibliometric approach by analyzing scientific articles published in the period 2021–2026 from reputable databases such as Scopus, Web of Science, Google Scholar, Dimensions, and SINTA. Data were analyzed using VOSviewer and Publish or Perish software to map publication trends, keyword relationships, author collaboration patterns, and the impact of scientific citations. The results show that the number of publications related to this theme has increased significantly in the last five years, with the dominant keywords including artificial intelligence, human resource competence, SMEs, and digital transformation. In addition, the results of the analysis show a shift in research focus from a technology-based approach to an integrative approach that places human resource competencies as a strategic factor in the success of artificial intelligence adoption. This study concludes that the integration between artificial intelligence and human resource competencies is an important foundation in improving the competitiveness and sustainability of SMEs in the digital era.

Literasi Keuangan dan Media Sosial sebagai Determinan Minat Investasi Logam Mulia: Peran Self-Control sebagai Mediator

Dessy Dwiyanti — Thu, 30 Apr 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy and social media on precious metal investment interest, with self-control serving as a mediating variable among students at Gunadarma University. The study employed a quantitative approach using an explanatory research design to examine the causal relationships among the variables. Primary data were collected through an online questionnaire distributed via Google Forms to 92 students selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The model evaluation consisted of outer model assessment through convergent validity, discriminant validity, and construct reliability tests, as well as inner model assessment through the coefficient of determination (R²), effect size (f²), and path significance testing using the bootstrapping procedure. The findings indicate that financial literacy and social media have a positive and significant effect on precious metal investment interest. Furthermore, financial literacy has a positive and significant effect on self-control. In contrast, social media has no significant effect on self-control, and self-control also has no significant effect on precious metal investment interest. The indirect effect analysis further reveals that self-control does not mediate the relationship between financial literacy and social media and precious metal investment interest. This study contributes to the development of Behavioral Finance Theory by demonstrating that cognitive factors, namely financial literacy and access to investment information through social media, play a more prominent role in fostering interest in precious metal investment than psychological factors such as self-control. The findings also provide practical implications for higher education institutions, financial institutions, and investment service providers in designing financial literacy education programs and optimizing social media as an effective channel to enhance investment interest among Generation Z.

Determinan Keputusan Pembelian Micellar Water pada Generasi Z: Peran Kualitas Produk, Word of Mouth, dan Citra Merek

Aldila Kurnia Dian Permatasari, Diah Yuli Lestari — Thu, 30 Apr 2026 00:00:00 +0000

The purpose of this study is to examine the effects of product quality, word of mouth, and brand image on the purchase decision of Garnier Micellar Water among Generation Z in Tangerang City. This study employed a quantitative approach using primary data collected through an online questionnaire. A total of 100 respondents were selected using a non-probability sampling method with a purposive sampling technique. The data analysis procedures included validity testing, reliability testing, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, multiple linear regression analysis, the F-test (simultaneous), the t-test (partial), and the coefficient of determination (R²). The results indicate that product quality, word of mouth, and brand image have a positive and significant effect on the purchase decision of Garnier Micellar Water. Partially, product quality (p = 0.006), word of mouth (p = 0.045), and brand image (p = 0.016) were found to have significant effects on purchase decisions (p < 0.05). Simultaneously, product quality, word of mouth, and brand image also have a significant effect on the purchase decision of Garnier Micellar Water (F = 110.433; p = 0.000). This study contributes to the marketing literature by providing empirical evidence on the role of product quality, word of mouth, and brand image as determinants of purchase decisions. Furthermore, the findings offer practical insights for companies in formulating more effective marketing strategies to enhance consumers' purchase decisions, particularly among Generation Z.

Determinan Kepatuhan Wajib Pajak Pelaku UMKM: Peran Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Layanan Pajak

Rizki Muti Agustiani — Thu, 30 Apr 2026 00:00:00 +0000

This study aims to examine the influence of tax literacy, tax sanctions, and the digitalization of tax services on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). The study is motivated by the relatively low level of tax compliance among MSMEs despite their substantial contribution to Indonesia's national economy. A quantitative approach with an explanatory research design was employed. The study utilized primary data collected through questionnaires distributed to 100 MSME owners in Makasar District, East Jakarta Administrative City, selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results of the outer model evaluation indicate that all measurement indicators satisfy the required validity and reliability criteria, while the inner model evaluation demonstrates that the proposed model possesses adequate predictive capability. Hypothesis testing reveals that tax literacy has a positive and significant effect on taxpayer compliance. Tax sanctions also have a positive and significant influence on taxpayer compliance by encouraging adherence to prevailing tax regulations. Furthermore, the digitalization of tax services significantly and positively affects taxpayer compliance by providing greater convenience, efficiency, and effectiveness in fulfilling tax obligations. This study contributes empirically by reinforcing the applicability of the Theory of Planned Behavior, Deterrence Theory, and the Technology Acceptance Model in explaining the tax compliance behavior of MSME taxpayers. Moreover, the findings are expected to provide valuable insights for the Directorate General of Taxes in formulating policies focused on improving tax literacy, strengthening the effective enforcement of tax sanctions, and optimizing digital tax services to enhance MSME taxpayer compliance.