Garuda - Garba Rujukan Digital

DIGITAL PAYMENT FRAUD RECOVERY IN SMALL ENTERPRISES: A GOVERNANCE MODEL FOR DETECTION, CUSTOMER RESPONSE, AND CONTROL RENEWAL Ricky Agusiady; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a framework for digital payment fraud recovery in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly depend on digital payments but may lack coordinated routines for detecting anomalies, protecting customers, preserving evidence, and restoring trustworthy operations after fraud. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how transaction anomaly detection, rapid account containment, customer-centered response, evidence preservation, post-incident control renewal 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 loss containment, customer protection, transaction confidence, operational recovery, fraud resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

DIGITAL TRANSFORMATION AND SUPPLY CHAIN INTEGRATION: A STRATEGIC LOGISTICS MANAGEMENT FRAMEWORK FOR ENHANCING OPERATIONAL RESILIENCE Adang Haryaman; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a strategic framework for logistics management, supply chain integration, digital transformation, and operational resilience. It addresses the recurring problem that organizations often adopt isolated practices without connecting information, governance, resource allocation, and organizational learning. Drawing on the resource-based view, dynamic capabilities, absorptive capacity, organizational learning, and resilience, the paper explains how end-to-end logistics visibility, supplier and carrier integration, inventory and demand synchronization, data-driven exception management, continuous resilience learning can operate as mutually reinforcing routines. The proposed pathway links diagnosis, coordinated implementation, evidence review, resource reconfiguration, and learning retention to delivery reliability, inventory discipline, response speed, network flexibility, operational resilience. No primary survey, interview, experimental, administrative, or statistical data are claimed. The contribution is an actionable conceptual architecture and a future research agenda for empirical validation.

ENTREPRENEURIAL LEARNING AND MARKET EXPERIMENTATION IN MSMES: BALANCING OPPORTUNITY, EVIDENCE, AND RISK Adang Haryaman; Maya Ariyant
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 1 (2025): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract This conceptual paper develops an integrative framework for entrepreneurial learning and market experimentation 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 opportunity sensing, bounded experimentation, customer evidence, learning retention, and resource discipline 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.

ORGANIZATIONAL LEARNING AND DIGITAL PROCESS INTEGRATION IN MSMEs: BUILDING CAPABILITY FOR SUSTAINABLE TRANSFORMATION Adang Haryaman; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 2 (2025): Jesocin - February
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual paper develops an integrative framework for organizational learning and digital process integration 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 digital workflow integration, employee learning, data discipline, process ownership, and continuous improvement 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

RESPONSIBLE AI-ASSISTED ACCOUNTING FOR SMALL ENTERPRISES: A GOVERNANCE MODEL FOR HUMAN JUDGMENT, DATA QUALITY, AND AUDITABLE DECISIONS Adang Haryaman; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 8 (2025): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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This conceptual and integrative review develops a framework for responsible AI-assisted accounting in micro, small, and medium enterprises. It addresses the problem that accessible AI tools can strengthen accounting work while also creating risks of opaque outputs, weak source validation, privacy exposure, and excessive reliance on automated recommendations. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how task-risk classification, verified data inputs, human professional review, decision traceability, continuous control learning 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 accounting reliability, timely insight, professional accountability, controlled efficiency, auditable decisions and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

CYBERSECURITY GOVERNANCE FOR DIGITAL MSME FINANCE: INTEGRATING ACCESS CONTROL, TRANSACTION ASSURANCE, AND ORGANIZATIONAL LEARNING Nia Riana; Adang Haryaman
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 cybersecurity governance in digital finance in micro, small, and medium enterprises. It addresses the problem that digital financial services improve speed and access while exposing MSMEs to credential theft, payment fraud, weak third-party controls, and disruptive security incidents. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how risk-based access control, transaction verification, vendor assurance, incident response discipline, security learning routines 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 transaction integrity, service continuity, user confidence, controlled exposure, cyber resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

DIGITAL PAYMENT FRAUD RECOVERY IN SMALL ENTERPRISES: A GOVERNANCE MODEL FOR DETECTION, CUSTOMER RESPONSE, AND CONTROL RENEWAL Ricky Agusiady; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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

This conceptual and integrative review develops a framework for digital payment fraud recovery in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly depend on digital payments but may lack coordinated routines for detecting anomalies, protecting customers, preserving evidence, and restoring trustworthy operations after fraud. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how transaction anomaly detection, rapid account containment, customer-centered response, evidence preservation, post-incident control renewal 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 loss containment, customer protection, transaction confidence, operational recovery, fraud resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.

DIGITAL TRANSFORMATION AND SUPPLY CHAIN INTEGRATION: A STRATEGIC LOGISTICS MANAGEMENT FRAMEWORK FOR ENHANCING OPERATIONAL RESILIENCE Adang Haryaman; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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

This conceptual and integrative review develops a strategic framework for logistics management, supply chain integration, digital transformation, and operational resilience. It addresses the recurring problem that organizations often adopt isolated practices without connecting information, governance, resource allocation, and organizational learning. Drawing on the resource-based view, dynamic capabilities, absorptive capacity, organizational learning, and resilience, the paper explains how end-to-end logistics visibility, supplier and carrier integration, inventory and demand synchronization, data-driven exception management, continuous resilience learning can operate as mutually reinforcing routines. The proposed pathway links diagnosis, coordinated implementation, evidence review, resource reconfiguration, and learning retention to delivery reliability, inventory discipline, response speed, network flexibility, operational resilience. No primary survey, interview, experimental, administrative, or statistical data are claimed. The contribution is an actionable conceptual architecture and a future research agenda for empirical validation.

GREEN ENGINEERING PRACTICES AND INDUSTRIAL EFFICIENCY: BALANCING COST AND SUSTAINABILITY Adang Haryaman; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 2 (2026): Kisa Institute : February 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Green engineering becomes credible when environmental gains can be traced through the design and operation of a process. The most useful projects are often not dramatic technology substitutions but disciplined changes in energy use, material flow, maintenance and equipment selection. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including UNCTAD (2025); IEA (2024a). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Cost and sustainability are not always aligned in the short run. Some investments reduce operating cost quickly, while others require longer payback periods or depend on infrastructure and regulation that a single plant cannot control. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for industrial plants and engineering teams that translates the literature into decision principles without claiming primary data that were not collected.

RENEWABLE ENERGY ENGINEERING ADOPTION IN REGIONAL INDUSTRY: BARRIERS AND ENABLERS Adang Haryaman; Arif Budi Raharja
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 4 (2026): Kisa Institute : April 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Renewable-energy adoption in industry is an engineering and organizational problem as much as an energy-policy problem. A technology can be commercially mature but still difficult to deploy when load profiles, grid rules, space, financing or maintenance capacity do not fit the site. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024a); IEA (2024b). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Headline cost comparisons can be misleading. Industrial users value reliability, power quality and predictable operating conditions, so a cheaper unit of renewable energy is not automatically a lower-risk production solution. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for regional industrial firms and energy planners that translates the literature into decision principles without claiming primary data that were not collected.

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