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STRATEGIC BUDGETING UNDER UNCERTAINTY: AN ADAPTIVE GOVERNANCE MODEL FOR RESOURCE ALLOCATION AND CONTROL Wawan Ichwanudin; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): JESOCIN - January
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on strategic budgeting under uncertainty, 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 control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects strategic budgeting under uncertainty, control ownership, 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.

CUSTOMER COMPLAINTS AS ORGANIZATIONAL LEARNING: A SERVICE GOVERNANCE MODEL FOR TRUST AND CONTINUOUS IMPROVEMENT Vip Paramarta; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): JESOCIN - April
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on customer complaints as organizational learning, 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 service consistency to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects customer complaints as organizational learning, service consistency, 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.

INCLUSIVE DIGITAL MARKETING AND ACCESSIBILITY: A CUSTOMER-VALUE FRAMEWORK FOR RESPONSIBLE GROWTH Ucu Supriatna; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): JESOCIN - July
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on inclusive digital marketing, 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 accessibility to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects inclusive digital marketing, accessibility, 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.

HUMAN CAPITAL DEVELOPMENT AND INNOVATION PERFORMANCE IN KNOWLEDGE-BASED ORGANIZATIONS Sri Rochani Mulyani; Wawan Ichwanudin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 5 (2026): Kisa Institute : May 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Training expenditure alone does not inherently create innovation when learning is detached from work, knowledge remains siloed, or employees lack time and incentives to experiment. Aim: This conceptual inquiry explains how the relationship between the focal practices and innovation performance operates in knowledge-based participating bodies whose services and products depend on specialist expertise, collaboration, and continuous learning. Method: A conceptual narrative synthesis draws on selected scholarly and institutional publications. The empirical record is coded by mechanism, boundary condition, delivery risk, and practical implication. Results: The synthesis identifies six linked mechanisms: strategic skill formation, knowledge sharing, absorptive capacity, cross-functional collaboration, experimentation and learning climate, retention and deployment of expertise. The empirical record assessment indicates that outcomes depend less on nominal adoption than on delivery 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 empirical record contradicts its assumptions. Contribution: The analysis provides a conditional framework without claiming primary data that were not collected.

STRATEGIC BUDGETING UNDER UNCERTAINTY: AN ADAPTIVE GOVERNANCE MODEL FOR RESOURCE ALLOCATION AND CONTROL Wawan Ichwanudin; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): JESOCIN - January
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Background: Organizations increasingly depend on strategic budgeting under uncertainty, 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 control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects strategic budgeting under uncertainty, control ownership, 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.

CUSTOMER COMPLAINTS AS ORGANIZATIONAL LEARNING: A SERVICE GOVERNANCE MODEL FOR TRUST AND CONTINUOUS IMPROVEMENT Vip Paramarta; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): JESOCIN - April
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Background: Organizations increasingly depend on customer complaints as organizational learning, 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 service consistency to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects customer complaints as organizational learning, service consistency, 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.

INCLUSIVE DIGITAL MARKETING AND ACCESSIBILITY: A CUSTOMER-VALUE FRAMEWORK FOR RESPONSIBLE GROWTH Ucu Supriatna; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): JESOCIN - July
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Background: Organizations increasingly depend on inclusive digital marketing, 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 accessibility to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects inclusive digital marketing, accessibility, 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.

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