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Human Resource Analytics and Evidence-Based Workforce Planning Nazhira Nindya Padma Hanuun; 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 human resource analytics and evidence-based workforce planning by asking how human resource analytics is connected to evidence-based workforce 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 work design and autonomy, workforce diversity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Employee Engagement and Service Quality in Branch-Based Financial Institutions Anggun Yolistina; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 7 (2025): KISA Institute: July 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines employee engagement and service quality in branch-based financial institutions by asking how employee engagement is connected to service quality 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.
Performance Management Redesign for Multi-Generational Workforces Anggun Yolistina; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 7 (2025): KISA Institute: July 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines performance management redesign for multi-generational workforces by asking how performance management redesign is connected to performance management redesign 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 capability building and coaching, team interdependence, 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 Divide and Access to Online Public Services in Regional Communities Maya Ariyanti; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 11 (2025): Kisa Institute : November 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines digital divide and access to online public services in regional communities by asking how digital divide is connected to access to online public services and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to households, local communities, public services, and civic institutions, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. The synthesis identifies complementary roles for network formation and collective action, institutional capacity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
ARTIFICIAL INTELLIGENCE ADOPTION IN ACCOUNTING AND ITS IMPLICATIONS FOR INTERNAL CONTROL QUALITY Anggun Yolistina; Fitriana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 4 (2026): Kisa Institute : April 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Artificial intelligence can strengthen monitoring and consistency while also introducing opaque models, data dependency, automation bias, and new access or accountability risks. Aim: The investigation reported here explains how the relationship between the focal practices and internal control quality operates in accounting functions adopting machine learning, document extraction, anomaly detection, forecasting, and generative artificial intelligence. Method: A conceptual narrative synthesis draws on selected scholarly and institutional publications. The discussion is organized around mechanisms, boundary conditions, and practical implications. Results: The synthesis identifies six linked mechanisms: data lineage and validation, human review of material judgments, model governance, segregation of duties, continuous monitoring, incident response and auditability. The study indicates that outcomes depend less on nominal adoption than on operational adoption 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 research material contradicts its assumptions. Contribution: The assessment 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 Masyarakat Kreatif Indonesia Emas

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Abstract

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 Masyarakat Kreatif Indonesia Emas

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Abstract

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 Masyarakat Kreatif Indonesia Emas

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Abstract

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.