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articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Ricky Agusiady; Nia Riana; Zaenal Aripin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Zaenal Aripin; Ricky Agusiady; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

RESPONSIBLE GROWTH AND BUSINESS RESILIENCE IN MSMES: AN INTEGRATIVE FRAMEWORK FOR SUSTAINABLE ENTERPRISE DEVELOPMENT Ricky Agusiady; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 11 (2024): Jesocin - October
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual paper develops an integrative framework for responsible growth in micro, small, and medium enterprises (MSMEs). The analysis connects the resource-based view, dynamic capabilities, absorptive capacity, organizational learning, social capital, open innovation, resilience, and entrepreneurial-ecosystem perspectives. It does not claim primary survey, interview, experimental, or statistical data. The synthesis argues that financial discipline, stakeholder value, adaptive capability, risk governance, and organizational learning should be organized as repeatable managerial routines rather than treated as isolated interventions. The framework proposes staged diagnosis, implementation, evaluation, and learning mechanisms and identifies implications for owner-managers, support organizations, and future empirical research.

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Zaenal Aripin; Ricky Agusiady; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

RESPONSIBLE GROWTH AND BUSINESS RESILIENCE IN MSMES: AN INTEGRATIVE FRAMEWORK FOR SUSTAINABLE ENTERPRISE DEVELOPMENT Ricky Agusiady; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 11 (2024): Jesocin - October
Publisher : Organisasi Kreatif Indonesia Emas

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

This conceptual paper develops an integrative framework for responsible growth in micro, small, and medium enterprises (MSMEs). The analysis connects the resource-based view, dynamic capabilities, absorptive capacity, organizational learning, social capital, open innovation, resilience, and entrepreneurial-ecosystem perspectives. It does not claim primary survey, interview, experimental, or statistical data. The synthesis argues that financial discipline, stakeholder value, adaptive capability, risk governance, and organizational learning should be organized as repeatable managerial routines rather than treated as isolated interventions. The framework proposes staged diagnosis, implementation, evaluation, and learning mechanisms and identifies implications for owner-managers, support organizations, and future empirical research.

DIGITAL SERVICE CAPABILITY AND CUSTOMER EXPERIENCE IN MSMES: LINKING TECHNOLOGY, TRUST, AND LEARNING Nurlaela Kumala Dewi; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 1 (2025): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual paper develops an integrative framework for digital service capability and customer experience in micro, small, and medium enterprises (MSMEs). It synthesizes established literature on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, resilience, and entrepreneurial ecosystems. The analysis explains how service-process design, digital trust, customer feedback, data discipline, and continuous improvement can be organized into proportionate managerial routines. No primary survey, interview, experimental, or statistical data are claimed. The framework proposes diagnosis, capability mapping, bounded experimentation, evidence review, governance, resource reconfiguration, and learning retention as a cumulative cycle. Implications are developed for owner-managers, support institutions, and future empirical research.

CUSTOMER-CENTRIC INNOVATION AND BUSINESS RESILIENCE IN MSMEs: LINKING MARKET SENSING, TRUST, AND ADAPTATION Nyoman Dwika Ayu Amrita; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 2 (2025): Jesocin - February
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual paper develops an integrative framework for customer-centric innovation and business resilience in micro, small, and medium enterprises (MSMEs). It synthesizes established literature on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, resilience, and entrepreneurial ecosystems. The analysis explains how market sensing, customer knowledge, service experimentation, trust building, and adaptive resource allocation can be organized into proportionate managerial routines. No primary survey, interview, experimental, or statistical data are claimed. The framework proposes diagnosis, capability mapping, bounded experimentation, evidence review, governance, resource reconfiguration, and learning retention as a cumulative cycle. Implications are developed for owner-managers, support institutions, and future empirical research.

GREEN OPERATIONAL CAPABILITIES AND CIRCULAR BUSINESS TRANSITION IN MSMES: A CONCEPTUAL MODEL OF RESOURCE EFFICIENCY, LEARNING, AND ECOSYSTEM COLLABORATION Ricky Agusiady; Ucu Supriatna
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 7 (2025): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a framework for green operational capabilities in micro, small, and medium enterprises. It addresses the problem that resource constraints make environmental transition difficult even though energy, materials, waste, and supplier choices directly affect MSME cost and competitiveness. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how resource-flow visibility, eco-efficient routines, circular experimentation, supplier collaboration, learning-oriented measurement can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to lower waste, cost discipline, innovation, legitimacy, long-term competitiveness and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

SUPPLY CHAIN VISIBILITY AND ADAPTIVE RESILIENCE FOR MSMES: CONNECTING INFORMATION QUALITY, COLLABORATIVE SENSING, AND RESOURCE RECONFIGURATION Lili Adi Wibowo; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 7 (2025): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a framework for supply chain visibility and adaptive resilience in micro, small, and medium enterprises. It addresses the problem that MSMEs face disruption with thin inventories, concentrated suppliers, limited information, and little leverage, making early sensing and coordinated response strategically important. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how critical-flow mapping, information quality, collaborative sensing, contingency options, post-disruption learning can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to faster response, continuity, lower dependency, recovery quality, adaptive supply networks and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

DIGITAL PAYMENT FRAUD RECOVERY IN SMALL ENTERPRISES: A GOVERNANCE MODEL FOR DETECTION, CUSTOMER RESPONSE, AND CONTROL RENEWAL Ricky Agusiady; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a framework for digital payment fraud recovery in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly depend on digital payments but may lack coordinated routines for detecting anomalies, protecting customers, preserving evidence, and restoring trustworthy operations after fraud. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how transaction anomaly detection, rapid account containment, customer-centered response, evidence preservation, post-incident control renewal can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to loss containment, customer protection, transaction confidence, operational recovery, fraud resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

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