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All Journal Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Bucky Wibawa Karya Guna
Sekolah Tinggi Musik 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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POLITICAL PARTY BRANDING AND MEDIA CAPITALISM IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 Aat Ruchiat Nugraha; Diah Fatma Sjoraida; Bucky Wibawa Karya Guna
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): JESOCIN - June
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

The Industrial Revolution 4.0 has changed the way political parties build and maintain their brands, with digital and social media becoming the main tools in political communication strategies. Media capitalism, characterized by the concentration of media ownership in the hands of large conglomerates, influences the political landscape by reducing the diversity of perspectives in reporting and giving rise to significant bias. Media controlled by capitalist interests tend to provide favorable coverage to political parties with ties or affiliations with media owners, influencing voter perceptions and election results. Additionally, social media algorithms designed to maximize engagement and advertising revenue often amplify controversial and emotional content, exacerbating political polarization and spreading misinformation. Fake information that spreads rapidly through social media platforms disrupts the democratic process and undermines the integrity of elections. To overcome the negative impacts of media capitalism, efforts are needed to maintain media independence and integrity through support for investigative journalism and independent media, as well as stricter and more transparent regulations to reduce the concentration of media ownership. Media education is also important for increasing media literacy among the public, helping voters recognize false information and understand media bias. Collaboration between government, the media industry, non-governmental organizations and civil society is needed to create a healthy and sustainable media ecosystem, where digital technology is used to strengthen democratic processes.
CLOUD ACCOUNTING CONTROLS FOR SMALL AND MEDIUM ENTERPRISES: A FRAMEWORK FOR RELIABLE DIGITAL RECORDS Bucky Wibawa Karya Guna; Diah Fatma Sjoraida
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 cloud accounting controls, 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 small to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects cloud accounting controls, small, and medium enterprises 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.
DECISION-USEFUL ESG METRICS: A GOVERNANCE FRAMEWORK FOR MATERIALITY, TRACEABILITY, AND BALANCED PERFORMANCE Bucky Wibawa Karya Guna; Endang Ruchiyat
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): JESOCIN - May
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on decision-useful esg metrics, 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 physical and financial connectivity to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects decision-useful esg metrics, physical and financial connectivity, and stakeholder accountability through five mutually reinforcing capabilities: materiality, physical and financial connectivity, stakeholder accountability, transition governance, and credible disclosure. 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.
TAX DATA QUALITY AND ELECTRONIC INVOICING: A GOVERNANCE FRAMEWORK FOR RELIABLE COMPLIANCE AND BUSINESS INSIGHT Anggun Yolistina; Bucky Wibawa Karya Guna
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): JESOCIN - August
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on tax data quality, 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 electronic invoicing to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects tax data quality, electronic invoicing, 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.
POLITICAL PARTY BRANDING AND MEDIA CAPITALISM IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 Aat Ruchiat Nugraha; Diah Fatma Sjoraida; Bucky Wibawa Karya Guna
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 7 (2024): JESOCIN - June
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Abstract

The Industrial Revolution 4.0 has changed the way political parties build and maintain their brands, with digital and social media becoming the main tools in political communication strategies. Media capitalism, characterized by the concentration of media ownership in the hands of large conglomerates, influences the political landscape by reducing the diversity of perspectives in reporting and giving rise to significant bias. Media controlled by capitalist interests tend to provide favorable coverage to political parties with ties or affiliations with media owners, influencing voter perceptions and election results. Additionally, social media algorithms designed to maximize engagement and advertising revenue often amplify controversial and emotional content, exacerbating political polarization and spreading misinformation. Fake information that spreads rapidly through social media platforms disrupts the democratic process and undermines the integrity of elections. To overcome the negative impacts of media capitalism, efforts are needed to maintain media independence and integrity through support for investigative journalism and independent media, as well as stricter and more transparent regulations to reduce the concentration of media ownership. Media education is also important for increasing media literacy among the public, helping voters recognize false information and understand media bias. Collaboration between government, the media industry, non-governmental organizations and civil society is needed to create a healthy and sustainable media ecosystem, where digital technology is used to strengthen democratic processes.
Co-Authors Aat Ruchiat Nugraha Anggun Yolistina Diah Fatma Sjoraida Diah Fatma Sjoraida Endang Ruchiyat