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This Author published in this journals
All Journal Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Cucu Sugyati
PELITA NUSA BANDUNG BARAT; STIMIK Mardira Bandung
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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Separating Receivable Uncertainty from Cash Obligations in MSME Liquidity Planning Cucu Sugyati; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

Enterprises can report profits and receivables while lacking the cash needed to meet dated obligations. This conceptual article develops a planning framework that distinguishes an accounting claim, evidence supporting an expected payment, and cash already available. The framework combines an obligation calendar, an evidence-based receivable register, alternative receipt scenarios, and action triggers. Selected institutional publications provide contextual foundations, while operational definitions and propositions are developed analytically. No enterprise sample, statistical estimate, or universal payment probability is reported. A hypothetical example demonstrates how an unchanged receivable balance can coexist with a temporary cash gap when settlement moves beyond an obligation date. Three propositions address forecast accuracy, the lead time of cash-gap warnings, and the moderating role of customer concentration. The article proposes transaction-level measures, a prospective panel design, and controls against hindsight in forecast evaluation. Its contribution is a testable distinction between collection rights, expected receipts, and spendable cash. The framework requires validation across business cycles and attention to administrative cost, disputes, customer relationships, and data protection. It should be used as a managerial research proposal, rather than as an accounting impairment model or evidence of liquidity improvement.
Backup Supplier Independence and Procurement Resilience in Small Enterprises Ulfa Yuniati; Cucu Sugyati
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

A list of alternative suppliers may provide limited protection when every supplier depends on the same upstream source or logistics route. This conceptual article develops a framework for evaluating backups through disruption-specific independence, substitution readiness, and the cost of maintaining alternatives. Selected supply-network literature supplies a contextual foundation; operational definitions and propositions are developed through scenario reasoning. No enterprise data, disruption probabilities, simulation results, or measured resilience gains are reported. The framework separates the number of suppliers from shared exposure and distinguishes a nominal alternative from one capable of supplying accepted quality within the time available. A hypothetical food-enterprise example illustrates why an alternative may cover a supplier-specific vehicle failure while remaining ineffective against closure of a shared warehouse. The article proposes a dependency matrix, a readiness checklist, controlled trial orders, and outcome measures for prospective validation. Three propositions connect common exposure to backup value, prior trials to switching delay, and buffer inventory to the usefulness of slower independent suppliers. The contribution is a testable decision framework that combines network reasoning with practical procurement records. Application requires verification of upstream information, sector-specific quality assessment, and explicit evaluation of coordination, inventory, and confidentiality costs.
Evidence Traceability in AI-Assisted Accounting Summaries for Small Enterprises Ijang Faisal; Cucu Sugyati
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

Generative artificial intelligence can produce fluent accounting narratives without demonstrating that every figure and explanation follows from valid records. This conceptual article develops an evidence-traceability framework for small-enterprise summaries. It separates authorised sources, deterministic calculation, narrative generation, and human approval, and links material claims to source versions, periods, and verification status. Selected risk-management and data-governance publications provide contextual foundations; operational controls and propositions are developed analytically. No software evaluation, experiment, company dataset, or accuracy estimate is reported. Hypothetical cases distinguish arithmetic errors from mismatched periods and unsupported causal explanations. The article proposes a claim-evidence register, a review sequence, change controls, and a synthetic-data experiment for prospective testing. Three propositions concern detection of source and period errors, the distinct effect of calculation separation on numerical accuracy, and the balance between review burden and information reliability. The contribution is a testable control architecture rather than a claim that AI improves financial reporting. Application requires validation with authorised data, explicit treatment of uncertainty, and protection of unnecessary personal and commercial information. The framework does not replace accounting standards, professional judgement, or the responsibility of the person approving the summary.
Separating Receivable Uncertainty from Cash Obligations in MSME Liquidity Planning Cucu Sugyati; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Enterprises can report profits and receivables while lacking the cash needed to meet dated obligations. This conceptual article develops a planning framework that distinguishes an accounting claim, evidence supporting an expected payment, and cash already available. The framework combines an obligation calendar, an evidence-based receivable register, alternative receipt scenarios, and action triggers. Selected institutional publications provide contextual foundations, while operational definitions and propositions are developed analytically. No enterprise sample, statistical estimate, or universal payment probability is reported. A hypothetical example demonstrates how an unchanged receivable balance can coexist with a temporary cash gap when settlement moves beyond an obligation date. Three propositions address forecast accuracy, the lead time of cash-gap warnings, and the moderating role of customer concentration. The article proposes transaction-level measures, a prospective panel design, and controls against hindsight in forecast evaluation. Its contribution is a testable distinction between collection rights, expected receipts, and spendable cash. The framework requires validation across business cycles and attention to administrative cost, disputes, customer relationships, and data protection. It should be used as a managerial research proposal, rather than as an accounting impairment model or evidence of liquidity improvement.
Backup Supplier Independence and Procurement Resilience in Small Enterprises Ulfa Yuniati; Cucu Sugyati
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A list of alternative suppliers may provide limited protection when every supplier depends on the same upstream source or logistics route. This conceptual article develops a framework for evaluating backups through disruption-specific independence, substitution readiness, and the cost of maintaining alternatives. Selected supply-network literature supplies a contextual foundation; operational definitions and propositions are developed through scenario reasoning. No enterprise data, disruption probabilities, simulation results, or measured resilience gains are reported. The framework separates the number of suppliers from shared exposure and distinguishes a nominal alternative from one capable of supplying accepted quality within the time available. A hypothetical food-enterprise example illustrates why an alternative may cover a supplier-specific vehicle failure while remaining ineffective against closure of a shared warehouse. The article proposes a dependency matrix, a readiness checklist, controlled trial orders, and outcome measures for prospective validation. Three propositions connect common exposure to backup value, prior trials to switching delay, and buffer inventory to the usefulness of slower independent suppliers. The contribution is a testable decision framework that combines network reasoning with practical procurement records. Application requires verification of upstream information, sector-specific quality assessment, and explicit evaluation of coordination, inventory, and confidentiality costs.
Evidence Traceability in AI-Assisted Accounting Summaries for Small Enterprises Ijang Faisal; Cucu Sugyati
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 10 (2026): JESOCIN - October
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Generative artificial intelligence can produce fluent accounting narratives without demonstrating that every figure and explanation follows from valid records. This conceptual article develops an evidence-traceability framework for small-enterprise summaries. It separates authorised sources, deterministic calculation, narrative generation, and human approval, and links material claims to source versions, periods, and verification status. Selected risk-management and data-governance publications provide contextual foundations; operational controls and propositions are developed analytically. No software evaluation, experiment, company dataset, or accuracy estimate is reported. Hypothetical cases distinguish arithmetic errors from mismatched periods and unsupported causal explanations. The article proposes a claim-evidence register, a review sequence, change controls, and a synthetic-data experiment for prospective testing. Three propositions concern detection of source and period errors, the distinct effect of calculation separation on numerical accuracy, and the balance between review burden and information reliability. The contribution is a testable control architecture rather than a claim that AI improves financial reporting. Application requires validation with authorised data, explicit treatment of uncertainty, and protection of unnecessary personal and commercial information. The framework does not replace accounting standards, professional judgement, or the responsibility of the person approving the summary.
Co-Authors Adang Haryaman Ijang Faisal ulfa yuniati