Garuda - Garba Rujukan Digital

Digital Innovation and Knowledge Management: The Latest Approaches in International Business. A Systematic Literature Review in the Indonesian Context. Zaenal Aripin; Nida Garnida Fitrianti; Raden Roro Fatmasari
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 1 (2023): Kriez Academy - December
Publisher : Yayasan Kreatif Indonesia Emas

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In an era of increasingly digitally connected globalization, innovation and knowledge management play a crucial role in shaping the international business landscape. This study conducts a systematic literature review to explore the latest approaches in digital innovation and knowledge management, particularly in the context of international business in Indonesia. The analysis outlines the evolution of the concepts of digital innovation and knowledge management, identifies key trends, and evaluates their impact on global business strategies. The study provides in-depth insights into how companies can adopt and optimize digital innovation as well as leverage knowledge management to improve competitiveness in the global marketplace. The findings of this study are expected to provide guidance for business practitioners, academics, and policymakers in designing knowledge-based strategies to support international business growth in the digital era.

INTERNAL CONTROL SYSTEMS AND FRAUD PREVENTION IN PUBLIC SECTOR ACCOUNTING Nida Garnida Fitrianti; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 3 (2026): Kisa Institute : March 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Fraud prevention is strongest when controls are embedded in ordinary work rather than added after a scandal. Public organizations face a difficult balance: controls must be strong enough to deter and detect abuse, but not so cumbersome that employees create informal workarounds to get basic services delivered. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024b); ACFE (2024). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. No checklist eliminates fraud. The effectiveness of a control depends on the incentives, authority and information surrounding it, and collusion can bypass procedures that appear sound on paper. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for public organizations and finance units that translates the literature into decision principles without claiming primary data that were not collected.

MACROECONOMIC VOLATILITY AND REGIONAL INVESTMENT DECISIONS: AN EVIDENCE-BASED POLICY PERSPECTIVE Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 1 (2026): Kisa Institute : January 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Investment decisions are shaped not only by expected demand but by the confidence managers have in the path of inflation, interest rates, exchange rates and policy. The same macro shock can produce very different responses across regions because local institutions and project characteristics change how uncertainty is absorbed. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including BPS (2026); IMF (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Treating volatility as a purely national problem misses the geography of investment. A manufacturing cluster with reliable logistics and deep supplier networks may continue investing under conditions that cause a less connected region to postpone the same project. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for regional investors and local firms that translates the literature into decision principles without claiming primary data that were not collected.

FORENSIC ACCOUNTING PRACTICES IN DETECTING FINANCIAL STATEMENT FRAUD Nida Garnida Fitrianti; Raden Roro Fatma Sari
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: Financial statement fraud is difficult to detect because the people able to manipulate reporting often understand the control system. Forensic accounting adds value by combining accounting knowledge, investigative reasoning, digital evidence and a willingness to test explanations against alternative scenarios. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including IFRS Foundation (2023a); COSO (2013). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Analytics alone does not discover intent. Unusual transactions can be legitimate, and fraudulent reporting can be designed to look ordinary, so detection depends on professional skepticism and evidence that connects numbers to business reality. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for forensic accountants, auditors and governance bodies that translates the literature into decision principles without claiming primary data that were not collected.

SUSTAINABILITY REPORTING AND CORPORATE ACCOUNTABILITY: AN ACCOUNTING PERSPECTIVE Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 7 (2026): Kisa Institute : July 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Sustainability reporting becomes an accounting issue when information is expected to be reliable, comparable and subject to governance. The shift from narrative corporate responsibility reports toward decision-useful disclosure increases the importance of definitions, boundaries, evidence and internal controls. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024a); IFRS Foundation (2023b). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. More disclosure does not automatically create more accountability. Long reports can obscure weak performance if metrics are selectively chosen, poorly controlled or disconnected from the decisions that allocate capital and set management incentives. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for finance functions, boards and sustainability teams that translates the literature into decision principles without claiming primary data that were not collected.

CIVIC PARTICIPATION AND SOCIAL TRUST IN DIGITAL-ERA GOVERNANCE Maya Ariyanti; Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 8 (2026): Kisa Institute :August 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Digital tools can make participation easier to access, but participation builds trust only when institutions respond in ways citizens can see and understand. An online form that disappears into an opaque process may increase frustration rather than legitimacy. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including World Bank (2025); OECD (2024c). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. More participation is not automatically better governance. Digital channels can amplify organized minorities, misinformation and harassment, while excluding citizens with limited connectivity or confidence. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for public institutions and citizens that translates the literature into decision principles without claiming primary data that were not collected.

FINANCIAL INCLUSION AND HOUSEHOLD ECONOMIC RESILIENCE IN THE DIGITAL BANKING ERA Nida Garnida Fitrianti; Nyoman Dwika Ayu Amrita
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 1 (2026): Kisa Institute : January 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Access to a digital account does not necessarily automatically translate into savings capacity, affordable liquidity, protection from shocks, or sound financial choices. Aim: The present synthesis explains how the relationship between the focal practices and household economic resilience operates in Indonesian households using mobile accounts, digital payments, savings, credit, and insurance services. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. Source findings is coded by mechanism, boundary condition, institutionalization risk, and practical implication. Results: The synthesis identifies six linked mechanisms: affordable account access, liquidity and emergency savings, responsible digital credit, consumer protection and redress, financial and digital capability, service reliability and trust. The inquiry indicates that outcomes depend less on nominal adoption than on institutionalization 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 source findings contradicts its assumptions. Contribution: The inquiry provides a conditional framework without claiming primary data that were not collected.

CUSTOMER TRUST IN DIGITAL SERVICE RECOVERY: A GOVERNANCE MODEL FOR RESPONSIVE AND ACCOUNTABLE EXPERIENCE MANAGEMENT Nida Garnida Fitrianti; Nurhaeni Sikki
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on customer trust in digital service recovery, 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 trust in digital service recovery, 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.

INTEGRATING CLIMATE RISK INTO ENTERPRISE RISK MANAGEMENT: A GOVERNANCE FRAMEWORK FOR STRATEGIC RESILIENCE Nia Riana; Nida Garnida Fitrianti
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on integrating climate risk into enterprise risk management, 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 integrating climate risk into enterprise risk management, 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.

EXPORT READINESS OF MSMES: AN INTEGRATED CAPABILITY MODEL FOR MARKET, FINANCE, COMPLIANCE, AND LOGISTICS Nida Garnida Fitrianti; Nurlaela Kumala Dewi
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 6 (2026): Jesocin : June
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Organizations increasingly depend on export readiness, 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 msmes to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects export readiness, msmes, and partner coordination through five mutually reinforcing capabilities: end-to-end visibility, process discipline, partner coordination, risk-based controls, and adaptive 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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