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Internal Control Digitalization and Fraud Risk Reduction in Public Service Organizations Nida Garnida Fitrianti; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 1 (2025): KISA Institute: January 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines internal control digitalization and fraud risk reduction in public service organizations by asking how internal control digitalization is connected to fraud risk reduction 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 measurement discipline and disclosure consistency, governance independence, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Tax Digitalization and Compliance Behavior among Micro and Small Businesses Nyoman Dwika Ayu Amrita; Anggun Yolistina
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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Abstract

This integrative evidence review examines tax digitalization and compliance behavior among micro and small businesses by asking how tax digitalization is connected to compliance behavior 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 technology-enabled traceability, organizational scale, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Sustainability Accounting Integration and Capital Allocation Decisions Anggun Yolistina; Raden Roro Fatmasari
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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Abstract

This integrative evidence review examines sustainability accounting integration and capital allocation decisions by asking how sustainability accounting integration is connected to capital allocation decisions 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 segregation of duties and authorization, staff capability, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Accounting Information Quality and Credit Decisions in Community-Based Enterprises Nia Riana; Anggun Yolistina
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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Abstract

This integrative evidence review examines accounting information quality and credit decisions in community-based enterprises by asking how accounting information quality is connected to credit decisions 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 governance oversight and professional judgment, regulatory clarity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Omnichannel Customer Experience and Repeat Purchase Intention in Local Retail Markets Maya Ariyanti; Anggun Yolistina
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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Abstract

This integrative evidence review examines omnichannel customer experience and repeat purchase intention in local retail markets by asking how omnichannel customer experience is connected to repeat purchase intention 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 ecosystem coordination, partner dependence, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Social Commerce Trust and Purchase Conversion among Indonesian Digital Consumers Anggun Yolistina; Nazhira Nindya Padma Hanuun
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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Abstract

This integrative evidence review examines social commerce trust and purchase conversion among indonesian digital consumers by asking how social commerce trust is connected to purchase conversion 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 customer-journey coordination, customer heterogeneity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Digital Market Intelligence and Business Model Adaptation in SMEs Diah Fatma Sjoraida; Anggun Yolistina
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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Abstract

This integrative evidence review examines digital market intelligence and business model adaptation in smes by asking how digital market intelligence is connected to business model adaptation 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 channel integration and consistency, channel maturity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Ethical Branding and Consumer Response to Corporate Social Initiatives Raden Roro Fatmasari; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 5 (2025): Kisa Institute : May 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines ethical branding and consumer response to corporate social initiatives by asking how ethical branding is connected to consumer response to corporate social initiatives 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 channel integration and consistency, channel maturity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Talent Mobility and Succession Planning in Family-Owned Organizations Anggun Yolistina; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 6 (2025): KISA Institute: June 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines talent mobility and succession planning in family-owned organizations by asking how talent mobility is connected to succession planning and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to people, leadership, work-design, and organizational change systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Edmondson et al., 2014 and Marler et al., 2017 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 talent mobility and succession routines, change fatigue, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Psychological Safety and Cross-Functional Innovation Performance Diah Fatma Sjoraida; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 6 (2025): KISA Institute: June 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines psychological safety and cross-functional innovation performance by asking how psychological safety is connected to cross-functional innovation performance and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to people, leadership, work-design, and organizational change systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Edmondson et al., 2014 and Marler et al., 2017 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 psychological safety and voice, digital literacy, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.