Garuda - Garba Rujukan Digital

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

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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

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

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

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

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.

Green HRM, Innovation Capability, and Sustainable Performance in Traditional Food-Processing MSMEs Ricky Agung Cahyono; Sri Hartono; Wijianto Wijianto
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.2150

Purpose – This study examines whether owner-led Green Human Resource Management (Green HRM) is associated with perceived comparative Sustainable Business Performance through Green Innovation Capability in traditional food-processing MSMEs in Ponorogo, Indonesia. Design/methodology/approach – A cross-sectional key-informant survey produced 301 eligible key-informant responses under a one-response-per-firm protocol; firm-level uniqueness could not be independently verified due to the absence of business identifiers in the exported dataset. PLS-SEM was estimated using SmartPLS 4 (Ringle et al., 2024). A disjoint two-stage higher-order specification represents Green HRM through four first-order dimensions and Sustainable Business Performance through economic, environmental, and social dimensions. Nonparametric bootstrapping used 3,000 resamples. Finding/Results – Green HRM was positively associated with Green Innovation Capability (β = 0.599), Green Innovation Capability was positively associated with Sustainable Business Performance (β = 0.347), and the direct Green HRM–Sustainable Business Performance association remained positive (β = 0.484). The indirect association was 0.208, which supported complementary partial statistical mediation. The model explained 35.8% of Green Innovation Capability and 55.6% of Sustainable Business Performance. Originality/Value – The study refines prior Green HRM research by examining informal owner-led workforce practices, distinguishing a repeatable capability from realized green innovation output, and evaluating multidimensional perceived sustainable performance in resource-constrained traditional food-processing MSMEs.

The Influence of Leadership on Educational Personnel Performance: The Mediating Effect of Spiritual Well-Being Ariyandi Quliyawan; Sri Hartono; Riawan Riawan
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5341

In Islamic higher education, spiritual well-being is crucial for enhancing educational staff performance, yet research on the relationship between leadership, spiritual well-being, and performance remains limited, particularly in Islamic boarding school-based institutions. This study aims to examine the influence of leadership on spiritual well-being and the performance of educational personnel, as well as to assess the mediating effect of spiritual well-being in this relationship. The study uses a quantitative correlational design, with primary data from 109 educational staff selected through stratified random sampling and analyzed using SEM-PLS with SmartPLS 4.0. The findings indicate that leadership has a significant positive effect on both spiritual well-being and performance. Moreover, spiritual well-being was found to have a positive effect on the performance of educational staff. Another key finding is that spiritual well-being mediates the relationship between leadership and performance, both directly and indirectly. It implies that effective leadership not only enhances work performance but also strengthens the spiritual meaning and values of educational personnel. In conclusion, this study provides theoretical contributions to the development of spirituality-based leadership concepts and offers practical implications for human resource management in Islamic higher education institutions.

The Effect of Digital Technology, Execution Discipline, and Innovation on Human Resource Management Hanri Dhona Mahardika; Slamet Santoso; Riawan Riawan; Sri Hartono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5364

Digital transformation has changed human resource management by requiring organizations to integrate technology, disciplined execution, and innovation into employee management practices. This study examines the effects of digital technology, execution discipline, and innovation on human resource management. A quantitative causal-associative design was used, employing saturated sampling of 74 permanent employees. Data were collected through a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS. The measurement model demonstrated satisfactory convergent validity, discriminant validity, and construct reliability. The structural results showed that digital technology had a positive and significant effect on human resource management, execution discipline had a positive and significant effect, and innovation had a positive and significant effect. Collectively, the three variables explained 67.2% of the variance in human resource management, with Q² = 0.41 indicating predictive relevance. The findings suggest that effective human resource management requires integrated technological support, consistent execution, and continuous innovation. These results imply that organizations should strengthen digital HR systems, execution practices, and innovation-oriented employee management to improve human resource management effectiveness.

The Effect of Digital Leadership, Digital Capability, and Teamwork Support on Employee Performance in Clinical Laboratory Services Partini Partini; Sri Hartono; Fatkhur Rohman Albanjari
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5507

Digital transformation in the healthcare sector requires organizations to improve human resource readiness to adapt to technological changes. The success of digital service implementation depends not only on technology quality but also on leadership capability, digital competence, and teamwork support. This study aims to analyze the influence of digital leadership, digital capability, and supporting teamwork on employee performance at the laboratory and clinic. This research used a quantitative approach with a causal associative method. The research population consisted of permanent employees, with a sample of 353 respondents selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM, including outer model, inner model, and bootstrapping analyses. The results showed that digital leadership, digital capability, and supporting teamwork had a positive and significant effect on employee performance. These findings indicate that the combination of digital-based leadership, individual technological capability, and collaborative support can improve work effectiveness during digital transformation. This study concludes that strengthening organizational factors and employee digital competence is an important aspect in improving technology-based healthcare service performance.

Reimagining Islamic Human Resource Management: Integrating Islamic Work Ethics, Human Capital Development, and Organizational Sustainability Kartika Dyah Nurwiani; Sri Hartono; Fatkhur Rohman Albanjari
Berkala Ilmiah Pendidikan Vol. 6 No. 3 (2026): In Press Issue
Publisher : Scidac Plus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/bip.v6i3.2321

Islamic Human Resource Management (IHRM) has increasingly attracted scholarly attention as organizations seek practices that integrate ethical values, employee development, organizational capability, and long-term sustainability. However, existing research remains fragmented, with Islamic Work Ethics (IWE), human capital development, organizational capability, and organizational sustainability generally examined as separate streams rather than interconnected components of an integrated IHRM architecture. This study systematically synthesizes literature on IHRM and IWE to identify mechanisms through which Islamic ethical orientation contributes to human capital, capability, and sustainability. Following the PRISMA 2020 reporting framework, a systematic literature review with an integrative qualitative synthesis was conducted across Scopus, Web of Science, ScienceDirect, Emerald, SpringerLink, and Google Scholar. The review documented 360 identified records, from which 25 core peer-reviewed articles published between 2020 and 2026 were selected and thematically analyzed. Findings indicate that IWE functions not merely as a normative principle but as an ethical-behavioral mechanism associated with motivation, commitment, psychological resources, moral identity, organizational identification, knowledge sharing, and ethical behavior. The synthesis identifies a multistage relationship where IHRM provides the context, IWE shapes psychological and behavioral resources, and knowledge-sharing processes facilitate human capital mobilization. Organizational capability converts these resources into collective organizational value, while organizational sustainability constitutes the long-term outcome. Consequently, the study develops an integrative theoretical framework connecting previously fragmented ethical, human capital, capability, and sustainability perspectives. While serving as a theoretical architecture rather than an empirically validated causal model, it provides a foundation for future longitudinal, multilevel, comparative, and mixed-method research.

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