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All Journal 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
Arif Budi Raharja
STIE YKP, Yogyakarta
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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Village Fund Accountability and Financial Reporting Quality A Conceptual Framework Arif Budi Raharja; Maya Ariyanti
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 village fund accountability and reporting quality in the Indonesian context. Approach: It integrates theoretical arguments and prior studies through a structured narrative review. Conceptual synthesis: The framework identifies apparatus competence, internal control, digital reporting routines, and supervisory feedback as the principal explanatory channels. The relationships depend on leadership commitment, local administrative capacity, system usability, and citizen oversight. Conclusion: The framework provides testable propositions for future empirical research. No primary survey, interview, experiment, or regression result is claimed.
OMNICHANNEL CUSTOMER EXPERIENCE CAPABILITY: INTEGRATING DATA, SERVICE DESIGN, AND MARKETING PERFORMANCE Arif Budi Raharja; Asep Gunawan
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): JESOCIN - January
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on omnichannel customer experience capability, 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 service consistency to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects omnichannel customer experience capability, service consistency, and fair value exchange through five mutually reinforcing capabilities: customer insight, service consistency, fair value exchange, responsive recovery, and trust and 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.
FAIR PARTICIPATION OF MSMES IN PLATFORM ECONOMIES: A GOVERNANCE MODEL FOR DATA, ACCESS, AND RECIPROCAL VALUE Afferdhy Ariffien; Arif Budi Raharja
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 fair participation, 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 msmes in platform economies to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects fair participation, msmes in platform economies, 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.
RESPONSIBLE INNOVATION IN PRODUCT PORTFOLIO GOVERNANCE: BALANCING EXPERIMENTATION, RISK, AND VALUE Arif Budi Raharja; Diah Fatma Sjoraida
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): JESOCIN - August
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on responsible innovation in product portfolio governance, 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 capability development to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects responsible innovation in product portfolio governance, capability development, 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.
Co-Authors Adang Haryaman Afferdhy Ariffien Asep Gunawan Diah Fatma Sjoraida Maya Ariyanti Nyoman Dwika Ayu Amrita Raden Roro Fatma Sari