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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Economics, Entrepreneurship, Management Business and Accounting (JUMPER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Sri Hartono
Universitas Muhammadiyah Ponorogo, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF ACCOUNTING DIGITALIZATION ON FINANCIAL REPORT EFFICIENCY IN INDONESIAN MIGRANT WORKERS' MSMES IN MALAYSIA Sri Hartono; Titi Rapini; Umi Farida
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of accounting digitalization on the efficiency of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) managed by Indonesian Migrant Workers in Malaysia. The phenomenon of the increasing number of migrant workers running their own businesses abroad is an important highlight in the context of effective and efficient financial management. Using the literature review method, this study collects and analyzes various previous studies related to the implementation of digital technology in accounting practices, especially in the MSME sector. The results of the study indicate that accounting digitalization can have a positive impact on the efficiency of financial reporting by increasing the speed of recording, data accuracy, and ease of access and tracking of financial information. In addition, the adoption of digital technology is also considered to minimize the risk of manual errors and increase transparency in the reporting process. These findings contribute to the understanding of the importance of digital transformation in the financial management of MSMEs of Indonesian Migrant Workers abroad, as well as being the basis for the development of relevant policies and training.
Memayu Hayuning Bawana’s Effect in Enhancing Human Resource Performance: The Effect of Employee Interaction and Value-Based Leadership Sri Aningsih; Heri Wijayanto; Riawan Riawan; Sri Hartono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5174

Abstract

Human resource management in educational institutions requires a comprehensive approach that goes beyond administrative functions, incorporating values, social relationships, and organizational culture. This study aims to analyze the influence of employee interaction and value-based leadership on human resource performance, as well as examine the moderating role of the Javanese philosophical value memayu hayuning bawana. Using a quantitative method, the study involved a saturated sample of 113 educators and staff in Muhammadiyah schools in Pacitan. Data were analyzed using PLS-SEM through assessments of the outer model, inner model, significance tests, and predictive evaluation. The results indicate that employee interaction and value-based leadership significantly and positively affect human resource performance, with value-based leadership showing a stronger influence. The moderating effect of memayu hayuning bawana was found to be positive but relatively small. The result implies that integrating local cultural values strengthens leadership practices and enhances organizational effectiveness. In conclusion, the combination of interpersonal interaction, value-based leadership, and local wisdom contributes significantly to improving human resource performance in educational institutions.
The Role of Knowledge Management Capabilities in Enhancing Organizational Learning and Decision-Making Quality Gita Damayanti; Sri Hartono; Afriyani Mabruka Azzahro; Ngurah Pandji Mertha Agung Durya; Dina Destari
Journal Management & Economics Review (JUMPER) Vol. 3 No. 7 (2026): January
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i7.874

Abstract

In an increasingly knowledge-driven and uncertain business environment, organizations are required to continuously learn and make high-quality decisions to sustain competitiveness and long-term performance. This study investigates the role of knowledge management capabilities in enhancing organizational learning and decision-making quality, with organizational learning positioned as a mediating mechanism. Using a quantitative research design, data were collected through a cross-sectional survey of employees working in knowledge-intensive organizations. The proposed research model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that knowledge management capabilities have a significant positive effect on organizational learning and decision-making quality. Furthermore, organizational learning significantly enhances decision-making quality and partially mediates the relationship between knowledge management capabilities and decision-making quality. These findings highlight that effective knowledge management not only provides direct informational support for decision making but also strengthens organizational learning processes that transform knowledge into improved decision outcomes. This study contributes to the knowledge-based view and organizational learning literature by offering an integrated framework that explains how knowledge management capabilities create value through learning and decision-making quality. From a practical perspective, the results suggest that organizations should strategically invest in both knowledge management systems and learning-oriented cultures to enhance decision effectiveness in dynamic environments.
The Influence of Health Worker Services on Patient Satisfaction with Islamic Spiritual Concepts as a Moderating Variable Afip Sultoni; Slamet Santoso; Riawan Riawan; Sri Hartono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5132

Abstract

Quality healthcare services not only emphasize technical medical aspects but also consider empathy and patients’ spiritual values. In Indonesia, where the majority of the population is Muslim, Islamic-based healthcare services play an important role in shaping patient satisfaction. This study aims to analyze the effects of healthcare staff services, service quality, and healthcare staff empathy on patient satisfaction, with Islamic service as a moderating variable. This study employed a quantitative approach with a cross-sectional design involving 100 outpatient respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that healthcare staff services, service quality, and healthcare staff empathy have positive and significant effects on patient satisfaction. Furthermore, Islamic service was found to strengthen the relationships between these variables and patient satisfaction. The discussion highlights that integrating Islamic values into healthcare services enhances patients’ holistic service experiences. This study concludes that professional, empathetic, and spiritually grounded healthcare services play a crucial role in improving patient satisfaction.
Perceived Quiet Firing and Turnover Intention in Education Technology Startups: A Serial Mediation Model Diyan Novika; Sri Hartono; Fatkhur Rohman Albanjari
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1374

Abstract

Purpose – This study examines the sequential psychological processes theoretically proposed to connect perceived quiet firing with turnover intention among employees in Indonesian Education Technology startups, with psychological contract breach and work disengagement specified as theoretically ordered mediators whose sequential arrangement reflects an established theoretical logic rather than an empirically verified temporal sequence. Design/methodology/approach – Survey data were collected from 190 employees across eight Education Technology startups in Indonesia. Partial least squares structural equation modeling (PLS-SEM) was used to estimate direct, indirect, and serial mediation pathways among the four constructs. Finding/Results – Psychological contract breach predicted work disengagement, while work disengagement emerged as the most proximate structural predictor of turnover intention. Neither the direct path from perceived quiet firing nor that from psychological contract breach to turnover intention reached significance once the mediators were included. Bootstrapping confirmed the significance of the indirect effects through work disengagement and through the serial pathway involving psychological contract breach and work disengagement. Originality/Value – The study extends the employee withdrawal literature by embedding perceived quiet firing in an indirect effects model that treats psychological contract breach and work disengagement as distinct stages rather than interchangeable mechanisms. Their ordering follows from theory, not from temporal observation, and whether the sequence actually unfolds in this direction across time remains a question for longitudinal research. The findings carry practical implications for Education Technology startups seeking to identify and address early-stage relational risk factors before they solidify into voluntary attrition.
Co-Authors Afip Sultoni Afriyani Mabruka Azzahro Dina Destari Diyan Novika Fatkhur Rohman Albanjari Gita Damayanti Heri Wijayanto Ngurah Pandji Mertha Agung Durya Riawan Riawan Slamet Santoso Sri Aningsih Titi Rapini Umi Farida