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Sustainability Accounting Integration and Capital Allocation Decisions Anggun Yolistina; Raden Roro Fatmasari
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 sustainability accounting integration and capital allocation decisions by asking how sustainability accounting integration is connected to capital allocation 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 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.
Financial Reporting Governance in Family-Owned Enterprises Nida Garnida Fitrianti; Raden Roro Fatmasari
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 financial reporting governance in family-owned enterprises by asking how financial reporting governance is connected to financial reporting governance 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 measurement discipline and disclosure consistency, governance independence, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Brand Authenticity and Customer Advocacy in Competitive Service Markets Raden Roro Fatmasari; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 4 (2025): Kisa Institute : April 2025
Publisher : PT. Kreatif Indonesia Satu

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This integrative evidence review examines brand authenticity and customer advocacy in competitive service markets by asking how brand authenticity is connected to customer advocacy 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 trust formation and risk reduction, digital 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.
Platform-Based Entrepreneurship and Growth Paths of Micro Businesses Nazhira Nindya Padma Hanuun; Raden Roro Fatmasari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 4 (2025): Kisa Institute : April 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines platform-based entrepreneurship and growth paths of micro businesses by asking how platform-based entrepreneurship is connected to growth paths of micro businesses 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 ecosystem coordination, partner dependence, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Ethical Branding and Consumer Response to Corporate Social Initiatives Raden Roro Fatmasari; Anggun Yolistina
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 ethical branding and consumer response to corporate social initiatives by asking how ethical branding is connected to consumer response to corporate social initiatives 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 channel integration and consistency, channel maturity, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Youth Entrepreneurship and Community-Based Economic Empowerment Nazhira Nindya Padma Hanuun; Raden Roro Fatmasari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 10 (2025): KISA Institute: October 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines youth entrepreneurship and community-based economic empowerment by asking how youth entrepreneurship is connected to community-based economic empowerment and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to households, local communities, public services, and civic institutions, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. The synthesis identifies complementary roles for inclusive design and representation, geographic access, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.
Social Media Information Quality and Public Trust in Local Institutions Raden Roro Fatmasari; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 2 No. 11 (2025): Kisa Institute : November 2025
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This integrative evidence review examines social media information quality and public trust in local institutions by asking how social media information quality is connected to public trust and which conditions determine whether that connection becomes operationally meaningful. The article synthesizes peer-reviewed and institutional literature relevant to households, local communities, public services, and civic institutions, emphasizing mechanisms, boundary conditions, and measurement choices rather than a universal average effect. The synthesis identifies complementary roles for service accessibility and affordability, social norms, and governance or coordination routines. No survey, interview, experiment, proprietary dataset, or regression estimate is represented as having been collected for this conceptual review.