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This Author published in this journals
All Journal KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Raden Roro Fatmasari
Universitas Sangga Buana YPKP
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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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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Abstract

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.
YEAR-END FINANCIAL CLOSE AND REPORTING QUALITY: A CAPABILITY FRAMEWORK FOR TIMELY AND TRACEABLE ASSURANCE Raden Roro Fatmasari; Finny Redjeki
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 12 (2025): Jesocin : December
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on year-end financial close, 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 reporting quality to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects year-end financial close, reporting quality, 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.
MARKETING-FINANCE ALIGNMENT AND CUSTOMER PROFITABILITY: AN INTEGRATED PERFORMANCE GOVERNANCE MODEL Nyoman Dwika Ayu Amrita; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on marketing-finance alignment, 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 profitability to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects marketing-finance alignment, customer profitability, 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.
ARTIFICIAL INTELLIGENCE GOVERNANCE FOR ACCOUNTING ESTIMATES: A FRAMEWORK FOR MODEL RISK, EVIDENCE, AND OVERSIGHT Raden Roro Fatmasari; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on artificial intelligence 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 accounting estimates to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects artificial intelligence governance, accounting estimates, 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.
Co-Authors Anggun Yolistina Finny Redjeki Nyoman Dwika Ayu Amrita Ricky Agusiady