Garuda - Garba Rujukan Digital

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.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Nida Garnida Fitrianti; Anggun Yolistina; Zaenal Aripin
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

DIGITAL TRANSFORMATION CAPABILITY AND MSME RESILIENCE:AN INTEGRATIVE FRAMEWORK FOR SUSTAINABLE BUSINESS ADAPTATION Anggun Yolistina; Nida Garnida Fitrianti
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): Jesocin - June
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Digital transformation has become an important pathway through which micro, small, and medium enterprises (MSMEs) improve market access, operational visibility, customer interaction, and organizational flexibility. Yet technology adoption alone does not guarantee resilience. The value of digitalization depends on managerial capability, organizational learning, resource orchestration, cybersecurity awareness, and the ability to integrate digital tools with business processes. Aims: This article develops an integrative framework explaining how digital transformation capability can contribute to MSME resilience and sustainable business adaptation. Research Method: The study uses an integrative conceptual review of literature on digital transformation, dynamic capabilities, organizational resilience, digital entrepreneurship, and SME adaptation. It presents no fabricated survey, interview, experimental, or statistical data. Results and Conclusion: The synthesis suggests that resilient digital transformation requires five connected capabilities: digital sensing, selective technology adoption, process integration, data-informed decision making, and adaptive reconfiguration. Digital tools strengthen resilience when they diversify market channels, improve information quality, reduce critical dependencies, and accelerate organizational learning. Unmanaged digital dependence may instead create platform, cybersecurity, financial, and capability risks. Contribution: The paper proposes a Digital Transformation-to-Resilience Framework and a practical capability matrix for future empirical testing and MSME development programs.

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.

DIGITAL CUSTOMER ENGAGEMENT AND OMNICHANNEL CAPABILITY IN MSMEs: A CONCEPTUAL FRAMEWORK FOR CUSTOMER VALUE AND BUSINESS RESILIENCE Anggun Yolistina; 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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Abstract Background: Digital Customer Engagement And Omnichannel Capability In 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 digital customer engagement and omnichannel capability in 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.

KNOWLEDGE SHARING AND COLLABORATIVE LEARNING IN MSME ECOSYSTEMS: A CONCEPTUAL FRAMEWORK FOR LOCAL COMPETITIVENESS Nida Garnida Fitrianti; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 8 (2024): Jesocin - July
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Knowledge Sharing And Collaborative Learning In Msme Ecosystems 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 knowledge sharing and collaborative learning in msme ecosystems 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.

CIRCULAR ECONOMY BUSINESS MODEL INNOVATION FOR MSMEs: PATHWAYS TOWARD RESOURCE EFFICIENCY AND SUSTAINABLE VALUE CREATION Nazhira Nindya Padma Hanuun; Anggun Yolistina
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 circular economy 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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