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Cloud Accounting Maturity and Financial Reporting Timeliness in Small Enterprises Anggun Yolistina; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 1 (2025): KISA Institute: January 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines cloud accounting maturity and financial reporting timeliness in small enterprises by asking how cloud accounting maturity is connected to financial reporting timeliness and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 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 segregation of duties and authorization, staff capability, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Audit Committee Expertise and Earnings Quality in Emerging Market Firms Raden Roro Fatma Sari; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 2 (2025): Kisa Institute - February 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines audit committee expertise and earnings quality in emerging market firms by asking how audit committee expertise is connected to earnings quality and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 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 exception detection and escalation, system integration, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Management Accounting Practices for Cost Resilience in Volatile Supply Chains Nia Riana; Ricky Agusiady
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 2 (2025): Kisa Institute - February 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines management accounting practices for cost resilience in volatile supply chains by asking how management accounting practices is connected to management accounting practices and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 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 governance oversight and professional judgment, regulatory clarity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Accounting Information Quality and Credit Decisions in Community-Based Enterprises Nia Riana; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 3 (2025): Kisa Institute : March 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines accounting information quality and credit decisions in community-based enterprises by asking how accounting information quality is connected to credit decisions and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to reporting, assurance, control, and financial decision systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Knudsen, 2020 and Dechow et al., 2010 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 governance oversight and professional judgment, regulatory clarity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Supply Chain Collaboration and Business Continuity in Mid-Sized Firms Adang Haryaman; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 5 (2025): Kisa Institute : May 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines supply chain collaboration and business continuity in mid-sized firms by asking how supply chain collaboration is connected to business continuity and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to customer, market, channel, and business-model systems, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. Evidence associated with Lemon et al., 2016 and Hajli, 2015 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 market sensing and rapid experimentation, competitive intensity, 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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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.
Circular Production Systems and Waste Reduction in Manufacturing Clusters Nyoman Dwika Ayu Amrita; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 9 (2025): KISA Institute: September 2025
Publisher : PT. Kreatif Indonesia Satu

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This integrative evidence review examines circular production systems and waste reduction in manufacturing clusters by asking how circular production systems is connected to waste reduction and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to industrial assets, production systems, infrastructure, and built environments, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. The synthesis identifies complementary roles for resource-loop design and waste prevention, operating environment, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.