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All Journal KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Ricky Agusiady
Universitas Sangga Buana YPKP, Bandung, 40124, Indonesia
Religion Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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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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Abstract

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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Abstract

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

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

Abstract

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

Abstract

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.
Co-Authors Ijang Faisal Kosasih Nia Riana Zaenal Aripin