Garuda - Garba Rujukan Digital

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.

INTERNAL CONTROL SYSTEMS AND FRAUD PREVENTION IN PUBLIC SECTOR ACCOUNTING Nida Garnida Fitrianti; Anggun Yolistina
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: Fraud prevention is strongest when controls are embedded in ordinary work rather than added after a scandal. Public organizations face a difficult balance: controls must be strong enough to deter and detect abuse, but not so cumbersome that employees create informal workarounds to get basic services delivered. 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); ACFE (2024). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. No checklist eliminates fraud. The effectiveness of a control depends on the incentives, authority and information surrounding it, and collusion can bypass procedures that appear sound on paper. 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 public organizations and finance units that translates the literature into decision principles without claiming primary data that were not collected.

TRADE OPENNESS AND ECONOMIC GROWTH: A REGIONAL PANEL DATA PERSPECTIVE Anggun Yolistina
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: Panel-data research on trade and growth usually finds that openness matters through several channels rather than one mechanical effect. Exposure to larger markets can support specialization, investment and productivity, but regions need capabilities that allow firms and workers to respond to new competition. 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 Bustaman et al. (2022); IMF (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. A higher trade-to-GDP ratio is not a development strategy by itself. Commodity cycles, import- intensive production and enclave exports can raise measured openness without producing broad productivity gains in the local economy. 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 economies and policy makers that translates the literature into decision principles without claiming primary data that were not collected.

TALENT MANAGEMENT AND SUCCESSION PLANNING IN FAMILY-OWNED ENTERPRISES Anggun Yolistina; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 8 (2026): Kisa Institute :August 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Succession in a family enterprise is both a people decision and a governance process. The business needs capable leaders, while the family must manage expectations, ownership roles and relationships that do not exist in the same form in widely held companies. 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 Stam & van de Ven (2021); De Massis et al. (2018). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Choosing a successor too early can narrow the talent pool, but avoiding the conversation can be even more damaging. Uncertainty about future authority affects non-family managers, investment decisions and the willingness of younger family members to prepare seriously. 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 family-owned enterprises and their leadership teams that translates the literature into decision principles without claiming primary data that were not collected.

TAX COMPLIANCE BEHAVIOR AMONG MICRO AND SMALL ENTERPRISES Nyoman Dwika Ayu Amrita; Anggun Yolistina
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: Tax compliance among small firms is influenced by more than enforcement. The cost of understanding rules, keeping records, managing cash flow and using digital systems can be material for a business whose owner is also the main salesperson and operator. 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); OECD (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Simplification does not mean the absence of control. A system that is easy to use but perceived as unfair or weakly enforced can reduce voluntary compliance, while aggressive enforcement can discourage formalization when obligations are unclear. 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 micro and small enterprises and tax administrators that translates the literature into decision principles without claiming primary data that were not collected.

DIGITAL FINANCIAL REPORTING GOVERNANCE AND STRATEGIC DECISION QUALITY IN INDONESIAN FAMILY-OWNED SMES Raden Roro Fatmasari; 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 reports is capable of being produced quickly while remaining incomplete, weakly reconciled, or disconnected from the decisions owners actually make. Aim: This topic-specific assessment explains how the relationship between the focal practices and strategic decision quality operates in Indonesian family-owned small and medium-sized enterprises moving from owner-centred bookkeeping toward integrated digital reporting. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. Documented findings is coded by mechanism, boundary condition, execution risk, and practical implication. Results: The synthesis identifies six linked mechanisms: data ownership and master-data discipline, timely reconciliation and exception review, role clarity between owners and accounting personnel, dashboard interpretation and decision routines, access control and audit trails, learning from reporting errors. The analysis indicates that outcomes depend less on nominal adoption than on execution quality, governance, learning, and fit with local capacity. Conclusion: Decision makers should define the expected outcome, assign responsibility, establish a small set of auditable indicators, and revise the intervention when documented findings contradicts its assumptions. Contribution: The synthesis provides a conditional framework without claiming primary data that were not collected.

TALENT ANALYTICS AND WORKFORCE GOVERNANCE: BALANCING DECISION VALUE, FAIRNESS, PRIVACY, AND ACCOUNTABILITY Afferdhy Ariffien; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on talent analytics, yet visible activity does not by itself demonstrate reliable capability or sustainable value. Fragmented responsibilities, weak evidence, and locally optimized metrics can cause decisions about workforce governance to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects talent analytics, workforce governance, and role clarity through five mutually reinforcing capabilities: inclusive participation, capability development, role clarity, fair accountability, and institutional learning. Method: The paper uses an integrative conceptual review. Established management research, professional standards, and institutional guidance are synthesized through construct clarification, mechanism mapping, risk-control analysis, and proposition development. It does not report respondents, sample statistics, or causal estimates. Results: The synthesis indicates that performance becomes more resilient when decision rights, data definitions, controls, escalation paths, and learning routines are designed as one management system. The proposed model links each capability to observable evidence and balanced indicators. Contribution: The article offers an auditable implementation sequence and propositions that can be tested in later empirical research.

INTERNAL AUDIT AGILITY IN RAPIDLY CHANGING ORGANIZATIONS: A RISK-BASED CAPABILITY FRAMEWORK Adang Haryaman; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on internal audit agility in rapidly changing organizations, yet visible activity does not by itself demonstrate reliable capability or sustainable value. Fragmented responsibilities, weak evidence, and locally optimized metrics can cause decisions about control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects internal audit agility in rapidly changing organizations, control ownership, and professional judgment through five mutually reinforcing capabilities: decision-useful information, control ownership, professional judgment, traceable evidence, and assurance and review. Method: The paper uses an integrative conceptual review. Established management research, professional standards, and institutional guidance are synthesized through construct clarification, mechanism mapping, risk-control analysis, and proposition development. It does not report respondents, sample statistics, or causal estimates. Results: The synthesis indicates that performance becomes more resilient when decision rights, data definitions, controls, escalation paths, and learning routines are designed as one management system. The proposed model links each capability to observable evidence and balanced indicators. Contribution: The article offers an auditable implementation sequence and propositions that can be tested in later empirical research.

TAX DATA QUALITY AND ELECTRONIC INVOICING: A GOVERNANCE FRAMEWORK FOR RELIABLE COMPLIANCE AND BUSINESS INSIGHT Anggun Yolistina; Bucky Wibawa Karya Guna
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on tax data quality, yet visible activity does not by itself demonstrate reliable capability or sustainable value. Fragmented responsibilities, weak evidence, and locally optimized metrics can cause decisions about electronic invoicing to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects tax data quality, electronic invoicing, and human judgment through five mutually reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Method: The paper uses an integrative conceptual review. Established management research, professional standards, and institutional guidance are synthesized through construct clarification, mechanism mapping, risk-control analysis, and proposition development. It does not report respondents, sample statistics, or causal estimates. Results: The synthesis indicates that performance becomes more resilient when decision rights, data definitions, controls, escalation paths, and learning routines are designed as one management system. The proposed model links each capability to observable evidence and balanced indicators. Contribution: The article offers an auditable implementation sequence and propositions that can be tested in later empirical research.

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