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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.

SUPPLY CHAIN RESILIENCE AND BUSINESS CONTINUITY IN INDONESIAN MANUFACTURING SECTOR Nia Riana; Arif Budi Raharja; Ijang Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 8 (2024): KISA INSTITUE : July 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: COVID-19 pandemic exposed vulnerabilities in global supply chains, prompting Indonesian manufacturers to reassess resilience strategies. Aims: This study examines supply chain resilience practices and their impact on business continuity in Indonesian manufacturing sector. Research Method: Mixed-methods approach combining surveys of 156 manufacturing companies with case studies of 12 high-resilience organizations across diverse industries. Results and Conclusion: Companies with diversified supplier bases, digital supply chain visibility, and flexible production capabilities demonstrated 64 percent faster disruption recovery. However, only 38 percent of surveyed companies implemented comprehensive resilience strategies. Supplier relationship quality and information sharing emerged as critical enablers. Contribution: Research provides framework for Indonesian manufacturers to enhance supply chain resilience through strategic supplier management, technology adoption, and contingency planning.

EMPLOYEE TRAINING EFFECTIVENESS AND ORGANIZATIONAL PERFORMANCE IN INDONESIAN SERVICE COMPANIES Endang Ruchiyat; Acu Kusnadar; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 8 (2024): KISA INSTITUE : July 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Employee training investments constitute significant organizational expense requiring demonstrated returns through improved performance. Aims: This study examines relationships between employee training effectiveness and organizational performance in Indonesian service sector. Research Method: Survey of 189 service companies across hospitality, consulting, healthcare, and financial services combined with performance data analysis. Results and Conclusion: Effective training programs correlate with 34 percent higher employee productivity, 28 percent improved customer satisfaction, and 41 percent reduced turnover. Training effectiveness depends on needs assessment quality, content relevance, delivery methods, and post-training support. However, only 42 percent of companies conduct systematic training evaluation. Contribution: Research provides framework for Indonesian service organizations to design, implement, and evaluate training programs maximizing performance impacts while optimizing training investments.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Ucu Supriatna; Nia Riana; Zaenal Aripin
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

DIGITAL FINANCIAL LITERACY AND MSME PERFORMANCE IN THE PLATFORM ECONOMY: AN INTEGRATIVE CONCEPTUAL REVIEW Nia Riana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): Jesocin - June
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The rapid expansion of digital payments, mobile banking, fintech platforms, online marketplaces, and data-driven financial services has changed the financial environment in which micro, small, and medium enterprises (MSMEs) operate. Access to digital finance can lower transaction frictions and widen financial inclusion, but effective use depends on the ability of owner-managers to understand financial information, evaluate digital products, manage risk, and integrate digital financial tools into business decisions. Aims: This article develops an integrative conceptual framework explaining how digital financial literacy can influence MSME performance through financial decision quality, digital-finance access and use, financial behaviour, and organizational capability. Research Method: The study uses an integrative conceptual review of verified peer-reviewed and institutional literature on financial literacy, digital financial literacy, digital finance, financial inclusion, fintech adoption, and SME performance. It does not claim a systematic-review sample size or empirical estimates that were not independently collected. Results and Conclusion: The synthesis suggests that digital financial literacy is most valuable when it improves the quality of financial decisions and enables productive, safe, and strategic use of digital finance. Access alone is insufficient. Financial behaviour, digital-finance accessibility, trust, cybersecurity awareness, and institutional support shape whether digital financial tools translate into stronger cash-flow management, financing capacity, operational efficiency, and business sustainability. Contribution: The paper proposes a capability pathway that distinguishes knowledge from effective use and performance outcomes, while integrating financial literacy and digital-finance perspectives into a practical framework for MSMEs and ecosystem actors.

DIGITAL CAPABILITY AND DATA-DRIVEN DECISION MAKING IN MSMEs: A CONCEPTUAL FRAMEWORK FOR ADAPTIVE PERFORMANCE Nia Riana; Ucu Supriatna
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 9 (2024): Jesocin - August
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual article examines digital capability as a capability for strengthening MSME adaptation and sustainable performance. It integrates established perspectives on resources, dynamic capabilities, organizational learning, networks, and entrepreneurial ecosystems. The manuscript does not claim primary survey, interview, experimental, or statistical data. The synthesis develops a staged framework that connects diagnosis, capability building, implementation, evaluation, and learning. It argues that MSMEs create stronger outcomes when managerial routines convert information and relationships into repeatable decisions rather than treating individual programs or technologies as isolated solutions. The framework identifies practical governance requirements, risks, and propositions for future empirical testing.

SOCIAL CAPITAL AND NETWORK-BASED RESILIENCE IN MSMEs: A CONCEPTUAL FRAMEWORK FOR COMMUNITY-EMBEDDED ENTERPRISE DEVELOPMENT Raden Roro Fatmasari; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 9 (2024): Jesocin - August
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual article examines social capital as a capability for strengthening MSME adaptation and sustainable performance. It integrates established perspectives on resources, dynamic capabilities, organizational learning, networks, and entrepreneurial ecosystems. The manuscript does not claim primary survey, interview, experimental, or statistical data. The synthesis develops a staged framework that connects diagnosis, capability building, implementation, evaluation, and learning. It argues that MSMEs create stronger outcomes when managerial routines convert information and relationships into repeatable decisions rather than treating individual programs or technologies as isolated solutions. The framework identifies practical governance requirements, risks, and propositions for future empirical testing.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Ucu Supriatna; Nia Riana; Zaenal Aripin
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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

Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

DIGITAL FINANCIAL LITERACY AND MSME PERFORMANCE IN THE PLATFORM ECONOMY: AN INTEGRATIVE CONCEPTUAL REVIEW Nia Riana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): Jesocin - June
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: The rapid expansion of digital payments, mobile banking, fintech platforms, online marketplaces, and data-driven financial services has changed the financial environment in which micro, small, and medium enterprises (MSMEs) operate. Access to digital finance can lower transaction frictions and widen financial inclusion, but effective use depends on the ability of owner-managers to understand financial information, evaluate digital products, manage risk, and integrate digital financial tools into business decisions. Aims: This article develops an integrative conceptual framework explaining how digital financial literacy can influence MSME performance through financial decision quality, digital-finance access and use, financial behaviour, and organizational capability. Research Method: The study uses an integrative conceptual review of verified peer-reviewed and institutional literature on financial literacy, digital financial literacy, digital finance, financial inclusion, fintech adoption, and SME performance. It does not claim a systematic-review sample size or empirical estimates that were not independently collected. Results and Conclusion: The synthesis suggests that digital financial literacy is most valuable when it improves the quality of financial decisions and enables productive, safe, and strategic use of digital finance. Access alone is insufficient. Financial behaviour, digital-finance accessibility, trust, cybersecurity awareness, and institutional support shape whether digital financial tools translate into stronger cash-flow management, financing capacity, operational efficiency, and business sustainability. Contribution: The paper proposes a capability pathway that distinguishes knowledge from effective use and performance outcomes, while integrating financial literacy and digital-finance perspectives into a practical framework for MSMEs and ecosystem actors.

DIGITAL CAPABILITY AND DATA-DRIVEN DECISION MAKING IN MSMEs: A CONCEPTUAL FRAMEWORK FOR ADAPTIVE PERFORMANCE Nia Riana; Ucu Supriatna
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 9 (2024): Jesocin - August
Publisher : Organisasi Kreatif Indonesia Emas

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

This conceptual article examines digital capability as a capability for strengthening MSME adaptation and sustainable performance. It integrates established perspectives on resources, dynamic capabilities, organizational learning, networks, and entrepreneurial ecosystems. The manuscript does not claim primary survey, interview, experimental, or statistical data. The synthesis develops a staged framework that connects diagnosis, capability building, implementation, evaluation, and learning. It argues that MSMEs create stronger outcomes when managerial routines convert information and relationships into repeatable decisions rather than treating individual programs or technologies as isolated solutions. The framework identifies practical governance requirements, risks, and propositions for future empirical testing.

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