Article Per Year (5 Year)
p-Index From 2021 - 2026
2.155
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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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Forensic Analytics and Early Detection of Financial Statement Irregularities Nida Garnida Fitrianti; Raden Roro Fatma Sari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 2 (2025): Kisa Institute - February 2025
Publisher : PT. Kreatif Indonesia Satu

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This integrative evidence review examines forensic analytics and early detection of financial statement irregularities by asking how forensic analytics is connected to early detection of financial statement irregularities 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.
Budgetary Control and Operational Efficiency in Regional Public Organizations Raden Roro Fatma Sari; Ricky Agusiady
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 3 (2025): Kisa Institute : March 2025
Publisher : PT. Kreatif Indonesia Satu

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This integrative evidence review examines budgetary control and operational efficiency in regional public organizations by asking how budgetary control is connected to operational efficiency 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.
Customer Complaint Recovery and Long-Term Loyalty in Financial Services Raden Roro Fatma Sari; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 4 (2025): Kisa Institute : April 2025
Publisher : PT. Kreatif Indonesia Satu

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This integrative evidence review examines customer complaint recovery and long-term loyalty in financial services by asking how customer complaint recovery is connected to long-term loyalty and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to customer, market, channel, and business-model systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Lemon et al., 2016 and Hajli, 2015 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 relationship repair and switching-cost management, brand credibility, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Halal Tourism Development and Local Economic Growth in Indonesian Coastal Regions A Conceptual Framework Raden Roro Fatma Sari; Diah Fatma Sjoraida
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 10 (2026): Kisa Institute : October 2026
Publisher : PT. Kreatif Indonesia Satu

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Purpose: This conceptual article explains the relationship between halal tourism and local economic growth in the Indonesian context. Approach: It integrates theoretical arguments and prior studies through a structured narrative review. Conceptual synthesis: The framework identifies destination credibility, visitor expenditure, local supply linkages, and infrastructure development as the principal explanatory channels. The relationships depend on community participation, environmental carrying capacity, accessibility, and institutional coordination. Conclusion: The framework provides testable propositions for future empirical research. No primary survey, interview, experiment, or regression result is claimed.
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