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CLIMATE-RISK ACCOUNTING FOR RESOURCE-CONSTRAINED ENTERPRISES: A CONCEPTUAL FRAMEWORK FOR EXPOSURE MAPPING, ADAPTATION, AND FINANCIAL RESILIENCE Raden Roro Fatmasari; Nyoman Dwika Ayu Amrita
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 9 (2025): Jesocin : September 2025
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for climate-risk accounting in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly experience climate-related operational and financial exposure but often lack proportionate methods for connecting physical risks, transition pressures, and adaptation choices. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how climate-exposure mapping, scenario-informed costing, adaptation budgeting, stakeholder risk dialogue, iterative resilience reporting 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 risk visibility, capital discipline, adaptation readiness, stakeholder confidence, financial resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
KNOWLEDGE SHARING AND COLLABORATIVE INNOVATION IN SMALL ENTERPRISES: A SOCIAL CAPITAL PERSPECTIVE Finny Redjeki; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 3 (2025): Jesocin - March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual paper develops an integrative framework for knowledge sharing and collaborative innovation 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 relational trust, knowledge exchange, absorptive capacity, experimentation, and network diversity 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.
COMMUNITY-BASED ENTREPRENEURSHIP AND LOCAL ECONOMIC RESILIENCE: A CAPABILITY PERSPECTIVE ON NETWORKS, TRUST, AND INCLUSION Endang Ruchiyat; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual paper develops an integrative framework for community-based entrepreneurship and local economic 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 relational trust, knowledge exchange, absorptive capacity, experimentation, and network diversity 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.
OPERATIONAL RESILIENCE AND PROCESS LEARNING IN SMALL ENTERPRISES: A DYNAMIC CAPABILITY FRAMEWORK Raden Roro Fatmasari; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 5 (2025): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual paper develops an integrative framework for operational resilience and process learning in small enterprises 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 process visibility, continuity planning, operational learning, resource flexibility, and recovery capability 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.
SUSTAINABILITY ACCOUNTING CAPABILITIES IN MSMES: CONNECTING ENVIRONMENTAL INFORMATION, MANAGERIAL JUDGMENT, AND LONG-TERM VALUE CREATION Nia Riana; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 8 (2025): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for sustainability accounting capability in micro, small, and medium enterprises. It addresses the problem that many MSMEs face growing sustainability expectations but lack proportionate systems for translating environmental and social information into operational and financial decisions. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how materiality assessment, resource-use accounting, stakeholder dialogue, integrated decision routines, learning-oriented disclosure 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 information relevance, cost awareness, stakeholder legitimacy, decision quality, long-term value creation and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
CLIMATE-RISK ACCOUNTING FOR RESOURCE-CONSTRAINED ENTERPRISES: A CONCEPTUAL FRAMEWORK FOR EXPOSURE MAPPING, ADAPTATION, AND FINANCIAL RESILIENCE Raden Roro Fatmasari; Nyoman Dwika Ayu Amrita
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 9 (2025): Jesocin : September 2025
Publisher : Organisasi Kreatif Indonesia Emas

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

Abstract

This conceptual and integrative review develops a framework for climate-risk accounting in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly experience climate-related operational and financial exposure but often lack proportionate methods for connecting physical risks, transition pressures, and adaptation choices. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how climate-exposure mapping, scenario-informed costing, adaptation budgeting, stakeholder risk dialogue, iterative resilience reporting 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 risk visibility, capital discipline, adaptation readiness, stakeholder confidence, financial resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.