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INTEGRATING MARKETING PERFORMANCE AND FINANCIAL DISCIPLINE: A VALUE-BASED MANAGEMENT FRAMEWORK FOR SUSTAINABLE GROWTH JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Marketing activity is often evaluated through reach, traffic, leads, or sales while finance evaluates margins, working capital, liquidity, and risk. When these views remain separated, growth can consume cash and customer acquisition can destroy value.Aims: This article develops a value-based management framework that connects marketing decisions with revenue quality, margins, cash conversion, customer equity, and financial resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
DIGITAL BANKING MANAGEMENT AND OPERATIONAL RESILIENCE: AN INTEGRATED GOVERNANCE FRAMEWORK FOR CUSTOMER VALUE AND RISK CONTROL JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Digital channels allow banking services to operate at greater speed and scale, but they also concentrate dependencies on data, identity, platforms, vendors, and real-time infrastructure. Channel growth without governance can increase operational fragility.Aims: This article develops an integrated digital-banking management framework that aligns customer value, process redesign, data governance, cyber control, third-party management, and operational resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
ACCOUNTING INFORMATION QUALITY AND CORPORATE AUDIT EFFECTIVENESS: A RISK-BASED ASSURANCE FRAMEWORK FOR DIGITAL ENTERPRISES JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Digital accounting systems increase the volume and speed of records but do not automatically improve reliability. Automated processing can reproduce configuration errors at scale, obscure accountability, and create evidence that is abundant yet poorly governed.Aims: This article develops a risk-based assurance framework linking accounting information quality, internal control, audit evidence, technology-enabled procedures, professional judgment, and governance oversight.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
ACCOUNTING GOVERNANCE FOR BANK PEREKONOMIAN RAKYAT: AN INTEGRATED FRAMEWORK FOR ASSET QUALITY TRANSPARENCY AND INSTITUTIONAL RESILIENCE JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Bank Perekonomian Rakyat serves local communities and smaller enterprises through relationship-based intermediation. Its proximity advantage must be supported by reliable accounting, prudent asset classification, transparent reporting, and timely supervisory information.Aims: This article develops an accounting-governance framework for Bank Perekonomian Rakyat that connects recognition and measurement, asset-quality monitoring, reporting discipline, governance, compliance, and institutional resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
DIGITAL TAX COMPLIANCE CAPABILITY AND FINANCIAL RECORD QUALITY IN MSMES: AN INTEGRATED GOVERNANCE FRAMEWORK JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Digital tax services can reduce administrative friction, but MSMEs still face fragmented records, inconsistent classifications, weak reconciliation, and limited capability to translate transaction data into reliable tax and managerial information. Compliance technology cannot compensate for poor source records or unclear accountability.Aims: This article develops an integrated capability framework connecting digital tax compliance, financial record quality, process ownership, data governance, and sustainable MSME decision-making.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
HUMAN CAPITAL REPORTING AND WORKFORCE INVESTMENT GOVERNANCE: LINKING CAPABILITY EVIDENCE WITH SUSTAINABLE ENTERPRISE VALUE JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations routinely describe employees as strategic assets while treating workforce expenditure mainly as a period cost and reporting only headcount, turnover, or training hours. This creates a gap between claims about people and evidence about capability, risk, and value creation.Aims: This article develops a human-capital governance framework that links workforce investment, capability evidence, employee outcomes, operational performance, and long-term enterprise value.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
INTERORGANIZATIONAL DATA SHARING AND REGIONAL BUSINESS RESILIENCE: A GOVERNANCE MODEL FOR TRUSTED COLLABORATION JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Regional resilience depends on timely knowledge about demand, supply constraints, logistics, finance, workforce availability, and disruption. Yet businesses and institutions often retain fragmented data because purpose, ownership, quality, confidentiality, and reciprocal value are unclear.Aims: This article develops a governance model for trusted interorganizational data sharing that supports regional business resilience, coordinated response, and inclusive economic learning.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
INTEGRATING MARKETING PERFORMANCE AND FINANCIAL DISCIPLINE: A VALUE-BASED MANAGEMENT FRAMEWORK FOR SUSTAINABLE GROWTH JESOCIN Editorial Team
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

Abstract

Background: Marketing activity is often evaluated through reach, traffic, leads, or sales while finance evaluates margins, working capital, liquidity, and risk. When these views remain separated, growth can consume cash and customer acquisition can destroy value.Aims: This article develops a value-based management framework that connects marketing decisions with revenue quality, margins, cash conversion, customer equity, and financial resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
DIGITAL BANKING MANAGEMENT AND OPERATIONAL RESILIENCE: AN INTEGRATED GOVERNANCE FRAMEWORK FOR CUSTOMER VALUE AND RISK CONTROL JESOCIN Editorial Team
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

Abstract

Background: Digital channels allow banking services to operate at greater speed and scale, but they also concentrate dependencies on data, identity, platforms, vendors, and real-time infrastructure. Channel growth without governance can increase operational fragility.Aims: This article develops an integrated digital-banking management framework that aligns customer value, process redesign, data governance, cyber control, third-party management, and operational resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
ACCOUNTING INFORMATION QUALITY AND CORPORATE AUDIT EFFECTIVENESS: A RISK-BASED ASSURANCE FRAMEWORK FOR DIGITAL ENTERPRISES JESOCIN Editorial Team
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

Abstract

Background: Digital accounting systems increase the volume and speed of records but do not automatically improve reliability. Automated processing can reproduce configuration errors at scale, obscure accountability, and create evidence that is abundant yet poorly governed.Aims: This article develops a risk-based assurance framework linking accounting information quality, internal control, audit evidence, technology-enabled procedures, professional judgment, and governance oversight.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.