Digital transformation is reshaping how small and medium enterprises operate, yet limited empirical evidence explains how digital human resource practices and flexible work arrangements jointly influence employee productivity in creative industry contexts. This study examines the effects of Digital HRM (DHRM) and Flexible Work (FW) on Employee Productivity (EP), with Work Digital Agility (WDA) conceptualized as an adaptive capability that supports employees in managing technology-driven work environments. A quantitative survey was conducted involving 520 workers from Craft Fashion MSMEs across five regencies in Bali, selected through purposive sampling to ensure adequate exposure to digital HR systems and flexible work arrangements. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships. The results indicate that DHRM has a strong and significant direct effect on EP and an even stronger effect on WDA, demonstrating that digital HR practices enhance productivity primarily by strengthening employees’ adaptive digital capabilities. Flexible Work also exhibits a positive direct effect on EP; however, its influence on WDA is not statistically significant. Furthermore, WDA significantly predicts EP and mediates the relationship between DHRM and EP, but does not mediate the effect of Flexible Work on productivity. These findings suggest that productivity improvements in digitally transforming MSMEs depend not only on technological investments and flexible work policies, but critically on the development of work digital agility as a core employee capability fostered through structured digital HR practices.
This study investigates how transformational leadership and organizational culture influence employee performance through the mediating roles of employee engagement and competency in the public sector. While leadership and culture are frequently identified as key antecedents of performance, empirical evidence explaining their indirect effects through motivational and capability-based mechanisms remains limited, particularly in developing country contexts. This study employs a quantitative research design using data collected from 314 social facilitators in Indonesia and analyzes the proposed model using Partial Least Squares Structural Equation Modeling (SEM-PLS). The findings show that both transformational leadership and organizational culture have significant direct effects on employee performance. Furthermore, competency significantly mediates the relationships between leadership, organizational culture, and performance, indicating that performance improvement is primarily driven through capability development. In contrast, employee engagement, although positively influenced by leadership and competency, does not significantly mediate the effects of leadership and culture on performance. The structural model explains 95.5% of the variance in employee performance (R² = 0.955), demonstrating strong explanatory power. Theoretically, this study integrates Social Exchange Theory and the Resource-Based View by highlighting the dominant role of competency as a transmission mechanism. Practically, the results emphasize that public sector organizations should strengthen transformational leadership and organizational culture with a strategic focus on competency development to achieve sustainable performance outcomes.
The present study creates and tests a model that explores how the quality of accounting information systems, internal control systems, and non-financial information affect success at the organizational level (i.e., success in decision-making and non-financial performance). Data from managers of 252 organizations in West Java, Indonesia, were analyzed using covariance-based structural equation modeling through linear structural relations software. It has been found that the quality of accounting information systems, internal control systems, and non-financial information has a positive relationship with decision-making performance and non-financial performance. This result implies that better internal information systems and controls, as well as non-financial information, are also useful for improving decision-making and performance in the organization. This study adds to research on the influence of accounting information system quality, internal control, and non-financial information on organizational performance and success. The pattern of results is consistent with a pathway in which internal control system quality and accounting information system quality enhance non-financial information quality, which is associated with improved decision-making success and non-financial performance. The implications of this study are useful in guiding the accounting and information management practices towards enhancing the quality of accounting information systems, internal control systems, and non-financial information. It is expected that, when advanced, the tool would provide at least a more expansive and elaborate understanding of these complex relationships, thereby enriching our knowledge and theoretical base in accounting.
Broiler chicken farming contributes significantly to greenhouse gas emissions, presenting challenges to Indonesia’s carbon reduction goals. This study explores the motivations influencing broiler farmers in South Sulawesi to adopt low-carbon farming practices by integrating Self-Determination Theory (SDT) and the Theory of Planned Behavior (TPB). Key variables include external motivators (mandatory regulations, non-mandatory incentives, market opportunities, organizational participation, and knowledge capacity), farmers’ beliefs (attitudes, subjective norms, and perceived behavioral control), behavioral intentions, and actual practices. A structured survey involving 860 farmers from 14 villages in two cities was conducted using a five-point Likert scale. Structural Equation Modeling (SEM) was applied to test the hypothesized relationships. Results show that knowledge capacity has the strongest influence on motivation, while market opportunities significantly affect attitudes and perceived behavioral control. Mandatory regulations and incentives shape attitudes and social norms but fail to enhance perceived behavioral control. Organizational participation has no significant effect. This study offers a comprehensive framework explaining how external incentives are internalized in farmers’ decision-making. The findings provide actionable insights for policymakers and industry stakeholders, suggesting the need for targeted training, improved market access, and strengthened knowledge-sharing networks to promote sustainable broiler farming and support Indonesia’s climate commitments.
This study investigates the influence of digital storytelling and entrepreneurial risk-taking on the business performance of Generation Z entrepreneurs in Indonesia, with online personal branding as a mediating variable. The research addresses the rising trend of youth entrepreneurship amid digital transformation, emphasizing the strategic role of digital identity and marketing. A quantitative approach was employed, utilizing a structured questionnaire distributed to senior high school students who currently run businesses. Structural Equation Modeling (SEM) with SmartPLS was used to analyze data from 144 valid respondents across Indonesia. The findings reveal that entrepreneurial risk-taking significantly influences business performance both directly and indirectly through online personal branding. In contrast, digital storytelling does not directly impact business performance but exerts a significant effect when mediated by online personal branding. The study highlights the essential role of digital personal branding in amplifying the effects of narrative strategies and risk-oriented behavior. These findings offer new insights for educators, policymakers, and practitioners aiming to support Generation Z entrepreneurs. The research contributes to the entrepreneurship and marketing literature by integrating behavioral and digital branding constructs to explain youth business success in the digital era.
