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All Journal Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Ijang Faisal
Universitas Muhamadyah Bandung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ACCOUNTING GOVERNANCE FOR BANK PEREKONOMIAN RAKYAT: AN INTEGRATED FRAMEWORK FOR ASSET QUALITY TRANSPARENCY AND INSTITUTIONAL RESILIENCE Ijang Faisal; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Bank Perekonomian Rakyat serves local communities and smaller enterprises through relationship-based intermediation. Its proximity advantage must be supported by reliable accounting, prudent asset classification, transparent reporting, and timely supervisory information.Aims: This article develops an accounting-governance framework for Bank Perekonomian Rakyat that connects recognition and measurement, asset-quality monitoring, reporting discipline, governance, compliance, and institutional resilience.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
CREDIT RISK EARLY WARNING IN RURAL BANKING: INTEGRATING DATA QUALITY, JUDGMENT, AND RESPONSIBLE INTERVENTION Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): Jesocin : February
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on credit risk early warning in rural banking, 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 model and technology controls to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects credit risk early warning in rural banking, model and technology controls, 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.
KNOWLEDGE MANAGEMENT AND SUCCESSION RESILIENCE: A GOVERNANCE MODEL FOR PRESERVING ORGANIZATIONAL CAPABILITY Ijang Faisal; Lili Adi Wibowo
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on knowledge 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 succession resilience to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects knowledge management, succession resilience, 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.
TREASURY AND LIQUIDITY GOVERNANCE IN MID-SIZED ENTERPRISES: AN INTEGRATED CONTROL AND RESILIENCE MODEL Ijang Faisal; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on treasury, 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 liquidity governance in mid-sized enterprises to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects treasury, liquidity governance in mid-sized enterprises, 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.
Co-Authors Fitriana Fitriana Kosasih Lili Adi Wibowo