Article Per Year (5 Year)
p-Index From 2021 - 2026
2.155
P-Index
This Author published in this journals
All Journal KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Raden Roro Fatma Sari
Universitas Sangga Buana YPKP
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
DIGITAL ACCOUNTING TRANSFORMATION IN SMES: A FRAMEWORK FOR RELIABLE FINANCIAL REPORTING Raden Roro Fatma Sari; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 1 (2026): Kisa Institute : January 2026
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

Background: Digital accounting is often introduced as a technology project, yet its value depends on whether transactions become more complete, traceable and useful for decisions. For SMEs, the central problem is not the absence of software; it is the gap between software adoption and reliable accounting routines. 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 (2023); Verhoef et al. (2021). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Automation can make weak processes move faster. If account mapping, document discipline, access rights and review responsibilities are unclear, a digital system may produce reports more quickly without making them more dependable. 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 small and medium- sized enterprises that translates the literature into decision principles without claiming primary data that were not collected.
FISCAL POLICY RESPONSES TO INFLATION: COMPARATIVE INSIGHTS FOR DEVELOPING MARKETS Raden Roro Fatma Sari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 3 (2026): Kisa Institute : March 2026
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

Background: Fiscal policy can cushion the social cost of inflation, but it can also prolong price pressure when support is too broad or poorly timed. The policy problem is therefore not whether governments should respond, but how to protect vulnerable households without weakening price signals or fiscal credibility. 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 BPS (2026); World Bank (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. A single anti-inflation recipe does not travel well across developing markets. Food-heavy consumption baskets, energy subsidies, informal employment and limited administrative capacity change both the transmission of inflation and the practicality of policy instruments. 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 fiscal authorities in developing markets that translates the literature into decision principles without claiming primary data that were not collected.
FORENSIC ACCOUNTING PRACTICES IN DETECTING FINANCIAL STATEMENT FRAUD Nida Garnida Fitrianti; Raden Roro Fatma Sari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 5 (2026): Kisa Institute : May 2026
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

Background: Financial statement fraud is difficult to detect because the people able to manipulate reporting often understand the control system. Forensic accounting adds value by combining accounting knowledge, investigative reasoning, digital evidence and a willingness to test explanations against alternative scenarios. 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 IFRS Foundation (2023a); COSO (2013). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Analytics alone does not discover intent. Unusual transactions can be legitimate, and fraudulent reporting can be designed to look ordinary, so detection depends on professional skepticism and evidence that connects numbers to business reality. 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 forensic accountants, auditors and governance bodies that translates the literature into decision principles without claiming primary data that were not collected.
BRAND TRUST AND CUSTOMER LOYALTY IN COMPETITIVE BUSINESS MARKETS Raden Roro Fatma Sari; M. Rizqi Padma Negara
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 7 (2026): Kisa Institute : July 2026
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

Background: Brand trust reduces uncertainty. Customers continue a relationship when they believe the firm will deliver what it promises and respond fairly when something goes wrong, which makes trust especially important in categories where quality cannot be fully judged before purchase. 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 (2024b); Delgado-Ballester & Munuera-Aleman (2005). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Loyalty should not be inferred from repeat purchase alone. Habit, contracts or switching costs can keep customers temporarily, while genuine loyalty is more likely to survive competitive offers and occasional service failures. 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 brands operating in crowded consumer and service markets that translates the literature into decision principles without claiming primary data that were not collected.
EXCHANGE RATE FLUCTUATION AND EXPORT COMPETITIVENESS OF LOCAL INDUSTRIES Arif Budi Raharja; Raden Roro Fatma Sari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 9 (2026): September 2026
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

Background: A weaker rupiah can improve the foreign-currency price of Indonesian exports, but the advantage is conditional. Firms that depend heavily on imported components, machinery or foreign- currency debt can experience higher costs at the same time that export receipts increase. 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 Yanti et al. (2026); Sumiyati (2020). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. The most important distinction is between the level of the exchange rate and its volatility. Predictable depreciation can be incorporated into contracts and pricing more easily than abrupt two-way movement that changes margins between quotation, production and settlement. 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 local exporters and manufacturing firms that translates the literature into decision principles without claiming primary data that were not collected.
Interest Rate Sensitivity of Small Business Investment under Economic Uncertainty Raden Roro Fatma Sari; Arif Budi Raharja
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 13 (2024): KISA Institute: December 2024
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

This integrative review examines the following Indonesia-focused question: How sensitive is small-business investment to interest rates when uncertainty raises the value of waiting and financing constraints limit access to external capital? The analysis treats small business as a conditional economic mechanism rather than a stand-alone headline indicator and evaluates how it interacts with investment. For small business, peer-reviewed research is read together with current official statistical and policy material, with Indonesia-specific evidence given priority and international studies used to clarify mechanisms. Across the reviewed material, the effect of small business varies with exposure, timing, market structure, institutional arrangements, and the capacity of decision makers to adjust. The article therefore develops a mechanism-based interpretation that distinguishes first-round transmission, behavioral response, and boundary conditions for investment. No primary survey, interview, firm observation, or regression estimate is manufactured for this small business conceptual review; empirical claims remain attributed to their original sources. The resulting small business framework supports differentiated measurement and identifies an Indonesia-specific research agenda for testing the proposed channels with more granular data.
Fiscal Incentives and Green Investment Decisions among Medium-Sized Enterprises Raden Roro Fatma Sari; Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 13 (2024): KISA Institute: December 2024
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

This integrative review examines the following Indonesia-focused question: Which fiscal incentives are most likely to influence green investment decisions by medium-sized enterprises, and what complementary conditions determine whether those incentives lead to actual projects? The analysis treats fiscal incentives as a conditional economic mechanism rather than a stand-alone headline indicator and evaluates how it interacts with green investment. For fiscal incentives, peer-reviewed research is read together with current official statistical and policy material, with Indonesia-specific evidence given priority and international studies used to clarify mechanisms. Across the reviewed material, the effect of fiscal incentives varies with exposure, timing, market structure, institutional arrangements, and the capacity of decision makers to adjust. The article therefore develops a mechanism-based interpretation that distinguishes first-round transmission, behavioral response, and boundary conditions for green investment. No primary survey, interview, firm observation, or regression estimate is manufactured for this fiscal incentives conceptual review; empirical claims remain attributed to their original sources. The resulting fiscal incentives framework supports differentiated measurement and identifies an Indonesia-specific research agenda for testing the proposed channels with more granular data.
Commodity Price Shocks and Regional Revenue Stability: Lessons for Local Governments Raden Roro Fatma Sari; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 1 (2025): KISA Institute: January 2025
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

This integrative review examines the following Indonesia-focused question: How can local governments in commodity-exposed Indonesian regions stabilize revenue and maintain essential expenditure when global commodity prices rise and fall? The analysis treats commodity prices as a conditional economic mechanism rather than a stand-alone headline indicator and evaluates how it interacts with regional revenue. For commodity prices, peer-reviewed research is read together with current official statistical and policy material, with Indonesia-specific evidence given priority and international studies used to clarify mechanisms. Across the reviewed material, the effect of commodity prices varies with exposure, timing, market structure, institutional arrangements, and the capacity of decision makers to adjust. The article therefore develops a mechanism-based interpretation that distinguishes first-round transmission, behavioral response, and boundary conditions for regional revenue. No primary survey, interview, firm observation, or regression estimate is manufactured for this commodity prices conceptual review; empirical claims remain attributed to their original sources. The resulting commodity prices framework supports differentiated measurement and identifies an Indonesia-specific research agenda for testing the proposed channels with more granular data.
ESG Disclosure Quality and the Reliability of Corporate Performance Narratives Raden Roro Fatma Sari; Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 1 (2025): KISA Institute: January 2025
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

This integrative evidence review examines esg disclosure quality and the reliability of corporate performance narratives by asking how esg disclosure quality is connected to the reliability of corporate performance narratives and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 is read with the wider source set to distinguish formal adoption from effective use, short-term response from durable capability, and observed association from causal interpretation. The synthesis identifies complementary roles for data provenance and reconciliation, data quality, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Audit Committee Expertise and Earnings Quality in Emerging Market Firms Raden Roro Fatma Sari; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 2 (2025): Kisa Institute - February 2025
Publisher : PT. Kreatif Indonesia Satu

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

Abstract

This integrative evidence review examines audit committee expertise and earnings quality in emerging market firms by asking how audit committee expertise is connected to earnings quality and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 is read with the wider source set to distinguish formal adoption from effective use, short-term response from durable capability, and observed association from causal interpretation. The synthesis identifies complementary roles for exception detection and escalation, system integration, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Co-Authors Anggun Yolistina Arif Budi Raharja Diah Fatma Sjoraida M. Rizqi Padma Negara Maya Ariyanti Nazhira Nindya Padma Hanuun Nia Riana Nida Garnida Fitrianti Ricky Agusiady