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All Journal Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Nazhira Nindya Padma Hanuun
Yayasan Kreatif Indonesia Emas
Religion Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Coretax Implementation and Individual Taxpayer Compliance A Conceptual Review Nazhira Nindya Padma Hanuun; Ricky Agusiady
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 Coretax implementation and taxpayer compliance in the Indonesian context. Approach: It integrates theoretical arguments and prior studies through a structured narrative review. Conceptual synthesis: The framework identifies system quality, information clarity, service responsiveness, trust, and compliance costs as the principal explanatory channels. The relationships depend on digital capability, transition support, perceived fairness, data security, and institutional legitimacy. Conclusion: The framework provides testable propositions for future empirical research. No primary survey, interview, experiment, or regression result is claimed.
GREEN PROCUREMENT AND SUPPLIER GOVERNANCE: CONNECTING ENVIRONMENTAL CRITERIA WITH OPERATIONAL VALUE Nazhira Nindya Padma Hanuun; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): JESOCIN - November
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on green procurement, 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 supplier governance to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects green procurement, supplier governance, and stakeholder accountability through five mutually reinforcing capabilities: materiality, physical and financial connectivity, stakeholder accountability, transition governance, and credible disclosure. 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.
RESPONSIBLE ARTIFICIAL INTELLIGENCE FOR MANAGERIAL DECISION SUPPORT: AN ASSURANCE-ORIENTED CAPABILITY MODEL Maya Ariyanti; Nazhira Nindya Padma Hanuun
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): JESOCIN - February
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on responsible artificial intelligence, 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 managerial decision support to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects responsible artificial intelligence, managerial decision support, 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.
STRATEGIC COST MANAGEMENT FOR THE GREEN TRANSITION: LINKING INVESTMENT, RESOURCE EFFICIENCY, AND LONG-TERM VALUE Nazhira Nindya Padma Hanuun; Ucu Supriatna
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): JESOCIN - April
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on strategic cost management, 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 the green transition to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects strategic cost management, the green transition, 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.
DIGITAL IDENTITY, CUSTOMER DUE DILIGENCE, AND PROTECTION: A TRUSTED ONBOARDING FRAMEWORK M. Syafarudin Mahaputra; Nazhira Nindya Padma Hanuun
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 6 (2026): JESOCIN - June
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on digital identity, 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 customer due diligence to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects digital identity, customer due diligence, and protection 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.
Co-Authors Anggun Yolistina Anggun Yolistina Diah Fatma Sjoraida Endang Ruchiyat Faisal Matriadi Kosasih M. Rizqi Padma Negara M. Syafarudin Mahaputra Maya Ariyanti Nia Riana Nida Garnida Fitrianti Raden Roro Fatma Sari Raden Roro Fatmasari Ricky Agusiady Ucu Supriatna Vip Paramarta Wawan Ichwanudin