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All Journal International Journal of Social and Management Studies (IJOSMAS) Indonesian Journal of Management and Economic Research JISMAB
Sri Lestari
Universitas Insan Pembangunan Indonesia, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Transformation of Knowledge Work in The Age of Generative AI: Evidence from Organizations in Banten, Indonesia Sri Lestari; Agus Santhuso; Etty Susilowati
International Journal of Social and Management Studies Vol. 7 No. 3 (2026): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v7i3.620

Abstract

Background: The rapid adoption of generative artificial intelligence (GenAI) technologies including large language models (LLMs) and AI-enabled knowledge systems presents a fundamental transformation of knowledge work in contemporary organizations. Little research has explored how these technologies reshape the nature of knowledge creation, organizational learning processes, and professional capabilities in emerging economy contexts. Research Objective: To develop an integrated understanding of how Generative AI transforms knowledge work within organizations operating in Banten Province, Indonesia. Research Method: This qualitative descriptive study employed multi-case inquiry involving 20 participants across 5 organizations, utilizing semi-structured interviews, organizational document analysis, and observation protocols. Thematic analysis integrated knowledge-based view, dynamic capability theory, and organizational learning frameworks. Participants: Senior managers, HR professionals, knowledge workers, digital transformation leaders, and AI implementation specialists from diverse sectors. Main Findings: GenAI transforms knowledge work through four primary mechanisms: (1) augmentation of cognitive labor, shifting employees toward higher-order thinking and judgment; (2) reorganization of knowledge creation processes enabling rapid synthesis and pattern recognition; (3) evolution of organizational learning from episodic to continuous adaptive learning; (4) emergence of new workforce competencies centered on human-AI collaboration, critical evaluation, and adaptive expertise. Novelty: This research adopts a knowledge work transformation lens rather than focusing on technological adoption or productivity metrics, grounded in human-AI collaboration theory, and situated within an emerging economy context. Practical Implications: Organizations must strategically redesign work processes, invest in adaptive workforce development, and create governance frameworks balancing efficiency gains with meaningful human contribution.
Digital Transformation for Crisis Resilience in MSMEs: Evidence from Banten Indonesia Marinus Gea; Sri Lestari
International Journal of Management and Economic Research (IJOMER) Vol 3 No 1 (2026): Indonesian Journal of Management and Economic Research
Publisher : Yayasan Aya Sophia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70508/pwmvr433

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Banten, Indonesia face multifaceted crises encompassing economic shocks, digital disruption, and post-pandemic instability that threaten their operational viability and long-term sustainability. This qualitative case study investigates how digital transformation enables crisis resilience in MSMEs operating within crisis conditions. Drawing on in-depth interviews with 12 MSME owners and managers in Banten across manufacturing, culinary, and retail sectors, combined with documentary analysis, this research employs thematic analysis to examine organizational adaptation processes during crisis periods. The study reveals that digital transformation functions as a critical adaptive mechanism through which MSMEs enhance their sensing and response capabilities to external shocks. Key findings demonstrate that digital transformation operates through three primary mechanisms: operational reconfiguration via digital platforms and e-commerce, strategic flexibility through integrated information systems, and stakeholder collaboration facilitation via digital channels. Notably, the study identifies that digital transformation's effectiveness in building resilience is mediated by organizational learning capacity, leadership commitment, and institutional support mechanisms. This research contributes novel theoretical insights by operationalizing the relationship between digital transformation and crisis resilience through a dynamic capabilities lens applied to the Indonesian MSME context. Empirically, it provides evidence-based insights from Banten's MSME ecosystem during crisis conditions. Methodologically, it advances qualitative understanding of how MSMEs interpret and operationalize digital tools within crisis-constrained environments. The findings offer practical implications for MSME actors seeking to strengthen adaptive capacity, for policymakers designing support mechanisms, and for institutional development organizations facilitating inclusive digital transformation. The research concludes that sustainable crisis resilience in MSMEs emerges not merely from technology adoption, but from intentional organizational redesign that integrates digital capabilities with adaptive leadership and collaborative governance structures.
Leading for Sustainability in Crisis: MSMEs Evidence from Banten Indonesia Marinus Gea; Sri Lestari
International Journal of Management and Economic Research (IJOMER) Vol 3 No 1 (2026): Indonesian Journal of Management and Economic Research
Publisher : Yayasan Aya Sophia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70508/zf5b7934

Abstract

MSMEs in Banten, Indonesia have faced unprecedented challenges during recent crises including the COVID-19 pandemic, economic disruption, and digital transformation pressures. While leadership's role in organizational resilience has received scholarly attention, how MSME leaders specifically enable sustainability practices under crisis constraints remains underexplored. This study investigates the mechanisms through which adaptive leadership facilitates sustainability practices in MSMEs operating under crisis conditions in Banten, Indonesia. Employing a qualitative interpretive approach, we conducted in-depth interviews with 18 MSME owner-managers and thematic analysis of crisis adaptation narratives. Findings reveal that crisis-responsive leadership operates through three integrated mechanisms: (1) strategic reorientation that reframes sustainability as cost-efficiency and stakeholder retention rather than compliance burden; (2) resource mobilization by leveraging community networks and informal financing; and (3) capability building through experiential learning and collective action. The study demonstrates that sustainability in crisis contexts is not a luxury but an adaptive strategy that enhances long-term viability. Novelty emerges in three dimensions: theoretically, by reconceptualizing sustainability as an outcome of adaptive leadership rather than a standalone management system; empirically, through detailed evidence from Indonesia's vulnerable MSME ecosystem; and methodologically, through interpretive analysis capturing the lived experiences of Banten MSMEs navigating simultaneous economic and digital disruptions. These findings offer practical guidance for MSME leaders and policymakers in designing context-responsive sustainability initiatives that strengthen resilience under persistent uncertainty.
Sustainability Accounting and Governance in MSMEs: A Qualitative Study in Banten, Indonesia Sri Lestari
Motivaksi: Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol 3 No 1 (2026): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Yayasan Aya Sophia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70508/w7rcrt20

Abstract

Micro, small, and medium enterprises (MSMEs) play a strategic role in economic and social development in Indonesia; however, sustainability accounting and governance practices within this sector remain insufficiently understood from a contextual perspective. This study aims to explore how MSMEs in Banten Province conceptualize and integrate sustainability accounting and governance in their daily operations. A qualitative interpretive case study approach was employed, using in-depth interviews, observations, and document analysis involving MSME owners and managers. The findings reveal that sustainability accounting is practiced informally and pragmatically, focusing on business continuity, social relationships, and ethical responsibility rather than formal sustainability reporting. Governance practices are relational and value-based, supported by trust, family involvement, and local wisdom. The novelty of this study lies in framing sustainability accounting and governance as integrated, socially embedded practices that reflect the lived realities of MSMEs in a developing economy. The findings reveal that sustainability accounting is practiced informally and pragmatically, emphasizing business continuity, social relationships, and ethical responsibility rather than formal sustainability reporting. Governance practices are relational and value-based, grounded in trust, family involvement, and local wisdom. Theoretically, this study extends sustainability accounting and governance literature by challenging corporate-centric assumptions and demonstrating how sustainability is socially constructed and embedded in everyday practices of MSMEs in developing economies. Practically, the findings offer insights for policymakers and development agencies to design context-sensitive sustainability frameworks and capacity-building programs aligned with MSMEs’ lived realities rather than imposing rigid reporting requirements.
Digital Transformation and Governance in MSMEs: Qualitative Perspectives on Financial Accountability in Banten, Indonesia Sri Lestari
Motivaksi: Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol 3 No 1 (2026): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Yayasan Aya Sophia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70508/35f1eq37

Abstract

Micro, small, and medium enterprises (MSMEs) play a strategic role in Indonesia’s economic and social development; however, the implications of digital transformation for governance and financial accountability remain insufficiently understood, particularly from a contextual perspective. This study aims to explore how digital transformation reshapes governance practices and financial accountability in MSMEs in Banten, Indonesia. Using a qualitative interpretive case study approach, data were collected through in-depth interviews, observations, and document analysis involving MSME owners and managers. The findings reveal that digital transformation is primarily adopted as a pragmatic response to operational needs, enabling improved financial visibility, transaction traceability, and internal accountability. Nevertheless, governance structures remain informal, centralized, and relational, with accountability largely oriented toward trust-based relationships rather than formal regulatory compliance. Theoretically, this study advances the literature on digital transformation, governance, and accountability by challenging corporate-centric assumptions that equate digitalization with formalized governance, and by demonstrating how digital accountability is socially embedded within informal governance systems of MSMEs in developing economies. Practically, the findings provide insights for policymakers, financial institutions, and MSME support organizations to design context-sensitive digital governance initiatives that strengthen accountability without imposing rigid reporting requirements that may burden small enterprises.
Co-Authors Agus Santhuso Etty Susilowati Marinus Gea