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p-Index From 2021 - 2026
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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

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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

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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

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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

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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

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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): Kisa Institute : September 2026
Publisher : PT. Kreatif Indonesia Satu

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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.
Co-Authors Anggun Yolistina Arif Budi Raharja M. Rizqi Padma Negara Nida Garnida Fitrianti