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INVESTIGATING THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON GLOBAL FINANCIAL TRANSPARENCY Nida Garnida Fitrianti; Nia Ria; Raden Roro Fatmasari
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:The global financial landscape is increasingly interconnected, and the need for transparent and comparable financial reporting across borders is critical. The International Financial Reporting Standards (IFRS) have been introduced to address these needs, aiming to harmonize accounting practices worldwide. This research explores the impact of IFRS on global financial transparency, focusing on how its adoption affects the quality of financial reporting, comparability, and investor confidence across various regions and industries. Aims:The primary aim of this study is to assess the influence of IFRS adoption on financial transparency in multinational corporations. The research aims to investigate the effect of IFRS on financial statement accuracy, transparency in financial reporting, and the role it plays in improving global financial integration. Research Method:This paper adopts a qualitative research method, combining literature review with case studies from various regions that have adopted IFRS. A comparative analysis is conducted to examine the changes in financial transparency pre- and post-IFRS adoption in countries such as the European Union, the United States, and emerging economies. Results and Conclusion:The research reveals that IFRS adoption has led to significant improvements in financial transparency, particularly in terms of comparability and consistency of financial statements across borders. However, challenges remain in terms of full compliance, especially in emerging economies. The study concludes that while IFRS has positively impacted global financial transparency, further efforts are needed to standardize its implementation worldwide. Contribution:This study contributes to the ongoing discourse on global financial standards by providing empirical evidence on the effect of IFRS on financial transparency. The findings offer insights for regulators, financial institutions, and multinational corporations seeking to understand the implications of IFRS adoption.

INTEGRATING SUSTAINABILITY INTO MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Nida Garnida Fitrianti; Anggun Yolistina; Raden Roro Fatmasari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Indonesian manufacturing firms face mounting pressure to integrate environmental considerations into business operations amid growing stakeholder expectations and regulatory requirements. While traditional management accounting focuses primarily on financial performance, sustainability integration demands broader metrics encompassing environmental and social dimensions. Aims: This study investigates sustainability integration into management accounting systems across Indonesian manufacturing firms examining current adoption patterns, organizational factors influencing integration, specific practices employed, and relationships between sustainability accounting sophistication and performance outcomes. Research Method: A convergent mixed-methods design combined survey analysis of 156 manufacturing firms with in-depth case studies of 12 organizations. Statistical analysis utilized hierarchical regression while qualitative data underwent thematic coding. Results and Conclusion: Three distinct integration archetypes emerged: Compliance-Driven firms (38%), Strategic Adopters (29%), and Pioneering Transformers (33%). Advanced integration correlates significantly with superior environmental performance (24-31% improvements) and enhanced financial outcomes (12-18% cost savings). Regulatory pressures (β=0.34), customer requirements (β=0.41), and organizational capabilities (β=0.38) emerge as significant drivers. Contribution: This research extends management accounting literature by empirically demonstrating sustainability integration patterns in emerging market manufacturing contexts. Findings provide practical guidance for firms pursuing sustainability accounting adoption and inform policy interventions supporting sustainable industrial development.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Nida Garnida Fitrianti; Anggun Yolistina; Raden Roro Fatmasari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Financial inclusion remains critical with 1.4 billion adults globally unbanked. Digital banking offers accessible, affordable services to underserved populations. Aims:This study assesses digital banking's role in promoting financial inclusion across diverse emerging market contexts. Research Method:Using mixed-methods, we analyzed adoption patterns across five emerging markets, including quantitative metrics and qualitative interviews with 120 users and 45 providers. Results and Conclusion:Digital banking increased financial access by 23%. Mobile banking achieved 68% adoption among previously unbanked, with costs reduced 40%. Barriers include digital literacy gaps (35%), infrastructure limitations, and trust concerns. Contribution:The study provides empirical evidence of digital banking effectiveness in financial inclusion while identifying critical success factors and persistent challenges requiring policy intervention.

SOCIAL MEDIA MARKETING STRATEGIES FOR INDONESIAN RETAIL BUSINESSES IN DIGITAL ERA Nida Garnida Fitrianti; Anggun Yolistina; Raden Roro Fatmasari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 7 (2024): KISA INSTITUE : June 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Indonesian retail businesses increasingly rely on social media platforms to reach customers, yet many struggle with effective strategy implementation and measuring return on investment. Aims: This study examines successful social media marketing strategies employed by Indonesian retail businesses and identifies key performance factors that drive customer engagement and sales conversion. Research Method: Mixed-methods approach combining comprehensive surveys of 180 retail businesses across major Indonesian cities with in-depth case studies of fifteen top performers in various retail categories. Results and Conclusion: Findings reveal that consistent content posting, authentic customer engagement, platform-specific content strategies, and data-driven optimization significantly correlate with sales growth and customer retention. Instagram emerged as the most effective platform for product visualization and brand building while WhatsApp Business dominated customer service interactions and personalized marketing. Contribution: This research provides practical frameworks and actionable recommendations for Indonesian retailers to optimize their social media marketing investments, improve customer acquisition costs, and build sustainable competitive advantages in the digital marketplace.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Nida Garnida Fitrianti; Anggun Yolistina; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

COMMUNITY-BASED ENTREPRENEURSHIP AND MSME RESILIENCE:BUILDING SUSTAINABLE LOCAL ECONOMIC ECOSYSTEMS Nida Garnida Fitrianti; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): Jesocin - June
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Micro, small, and medium enterprises (MSMEs) are central to local employment, household income, and the circulation of economic value, yet their resilience is frequently constrained by fragmented support, weak market linkages, limited managerial capability, and dependence on individual entrepreneurs. Community-based entrepreneurship offers a complementary perspective by locating enterprise development within social relationships, local institutions, shared resources, and place-based knowledge. Aims: This article develops an integrative conceptual framework explaining how community-based entrepreneurship can strengthen MSME resilience and contribute to sustainable local economic ecosystems. Research Method: The study uses an integrative conceptual review of established literature on community-based enterprise, entrepreneurial ecosystems, social capital, local economic development, and organizational resilience. It does not claim primary survey data, experimental evidence, or statistical estimates. Results and Conclusion: The synthesis indicates that MSME resilience is strengthened when local entrepreneurial activity is supported by trusted networks, collective learning, market access, institutional coordination, resource diversification, and mechanisms that connect individual firms with community capabilities. Community embeddedness can reduce information gaps and transaction frictions, but excessive closure may also restrict innovation and external market access. Sustainable local ecosystems therefore require a balance between strong local ties and outward-facing connections. Contribution: The paper proposes a Community-Based MSME Resilience Framework linking community assets, entrepreneurial coordination, ecosystem resources, adaptive capability, and sustainable local outcomes. It provides propositions and practical indicators for future empirical testing.

SOCIAL INNOVATION AND COLLABORATIVE GOVERNANCE FOR MSME DEVELOPMENT:A CONCEPTUAL FRAMEWORK FOR INCLUSIVE LOCAL ECONOMIC RESILIENCE Raden Roro Fatmasari; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): Jesocin - June
Publisher : Organisasi Kreatif Indonesia Emas

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Background: MSME development is often approached through isolated interventions such as training, finance, digitalization, or market promotion. These interventions can be useful, but persistent local economic problems frequently require coordination among entrepreneurs, community organizations, government, educational institutions, financial actors, and private partners. Social innovation and collaborative governance provide complementary perspectives for designing such coordination. Aims: This article develops an integrative conceptual framework explaining how social innovation and collaborative governance can strengthen MSME capability, inclusion, and local economic resilience. Research Method: The study uses an integrative conceptual review of established literature on social innovation, collaborative governance, public value, entrepreneurial ecosystems, social capital, and community-based enterprise. No primary survey, interview, experimental, or statistical data are claimed. Results and Conclusion: The synthesis identifies five connected mechanisms: shared problem definition, inclusive stakeholder participation, co-creation of solutions, institutional coordination, and adaptive learning. Social innovation contributes new responses to unmet needs, while collaborative governance provides processes through which diverse actors can build trust, allocate responsibilities, and sustain implementation. The framework also identifies risks of symbolic participation, elite capture, fragmented accountability, and project dependence. Contribution: The paper proposes a Social Innovation-Collaborative Governance Framework for MSME development and provides propositions, governance principles, and practical indicators for future empirical testing.

INNOVATION CAPABILITY AND ADAPTIVE COMPETITIVENESS OF MSMEs:AN INTEGRATIVE FRAMEWORK FOR SUSTAINABLE BUSINESS GROWTH Nida Garnida Fitrianti; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 8 (2024): Jesocin - July
Publisher : Organisasi Kreatif Indonesia Emas

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Background: MSMEs face persistent pressure to adapt products, processes, market channels, and organizational routines under resource constraints. Innovation capability offers a useful lens for explaining why some enterprises convert limited resources and external knowledge into sustained adaptation while others remain vulnerable to environmental change. Aims: This article develops an integrative conceptual framework linking innovation capability, absorptive capacity, dynamic capabilities, organizational learning, networks, and adaptive competitiveness in MSMEs. Research Method: The paper uses an integrative conceptual review of established literature published before the July 2024 issue placement. It does not claim primary survey, interview, experimental, or statistical data. Results and Conclusion: The synthesis identifies six mutually reinforcing capabilities: opportunity sensing, knowledge acquisition and assimilation, resource recombination, experimentation, commercialization, and learning-based reconfiguration. Innovation strengthens adaptive competitiveness when MSMEs connect internal routines with customers, suppliers, universities, communities, and other ecosystem actors while maintaining disciplined evaluation of cost and value. Contribution: The article proposes an MSME Innovation Capability Cycle, practical capability indicators, and research propositions that can guide future empirical studies and enterprise-development programs.

SUSTAINABLE BUSINESS MODEL INNOVATION FOR MSMEs: INTEGRATING ECONOMIC VALUE, RESOURCE EFFICIENCY, AND COMMUNITY IMPACT Raden Roro Fatmasari; Nida Garnida Fitrianti
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 8 (2024): Jesocin - July
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Sustainable Business Model Innovation For Msmes is increasingly relevant to MSMEs because competitive adaptation depends on the ability to combine limited internal resources with market knowledge, relationships, and disciplined organizational learning. Aims: This article develops an integrative conceptual framework for sustainable business model innovation for msmes and explains its contribution to MSME competitiveness and resilience. Research Method: The study uses an integrative conceptual review of established scholarly literature available before the July 2024 issue placement. No primary survey, interview, experiment, or statistical dataset is claimed. Results and Conclusion: The synthesis identifies connected managerial capabilities involving sensing, knowledge acquisition, coordination, experimentation, implementation, evaluation, and learning. The framework emphasizes that sustainable outcomes depend on strategic fit, stakeholder trust, resource discipline, and repeated adaptation. Contribution: The paper provides a structured framework, practical indicators, and propositions that can guide future empirical research and MSME development programs.

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.

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