Sri Hartono
Universitas Muhammadiyah Ponorogo, Indonesia

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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

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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.