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CREDIT RISK EARLY WARNING IN RURAL BANKING: INTEGRATING DATA QUALITY, JUDGMENT, AND RESPONSIBLE INTERVENTION Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): JESOCIN - February
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on credit risk early warning in rural banking, 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 model and technology controls to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects credit risk early warning in rural banking, model and technology controls, 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.

LEAN PROCESS CONTROL IN SERVICE OPERATIONS: BALANCING FLOW EFFICIENCY, QUALITY, AND CUSTOMER VALUE Fitriana; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): JESOCIN - March
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on lean process control in service operations, 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 process discipline to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects lean process control in service operations, process discipline, 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.

INVENTORY VISIBILITY AND RETAIL RESILIENCE: AN INTEGRATED DATA AND CONTROL CAPABILITY MODEL Farida Yulianty; Fitriana
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): JESOCIN - May
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Organizations increasingly depend on inventory visibility, 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 retail resilience to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects inventory visibility, retail resilience, 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.

Waktu Tunggu, Perawatan Awal, dan Keramahan Petugas sebagai Prediktor Kepuasan Pasien Rawat Inap di Rumah Sakit Indah Nur Fadillah; Kosasih Kosasih; Ayu Laili Rahmiyati; Fitriana Fitriana; Farida Yuliaty; Vip Paramarta
Jurnal Ners Vol. 10 No. 4 (2026): OKTOBER 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i4.63355

Kepuasan pasien rawat inap terbentuk dari rangkaian pengalaman pelayanan sejak pasien menunggu kamar, menerima perawatan awal, hingga berinteraksi berulang dengan petugas. Penelitian ini bertujuan menganalisis pengaruh waktu tunggu, perawatan awal, dan keramahan petugas terhadap kepuasan pasien rawat inap di Rumah Sakit Amalia Bontang. Penelitian menggunakan pendekatan kuantitatif dengan desain potong lintang dan analisis deskriptif-verifikatif. Analisis inferensial menggunakan 99 observasi; instrumen terdiri atas 18 pernyataan skala Likert yang ditransformasikan menggunakan Method of Successive Interval dan dianalisis dengan regresi linear berganda. Waktu tunggu (rerata 3,78), perawatan awal (3,97), keramahan petugas (4,00), dan kepuasan pasien (3,93) seluruhnya berkategori baik. Waktu tunggu berpengaruh positif signifikan terhadap kepuasan (B=0,311; β=0,268; p=0,011), perawatan awal berarah positif tetapi tidak signifikan (B=0,195; β=0,152; p=0,156), sedangkan keramahan petugas berpengaruh positif signifikan dan paling dominan (B=0,424; β=0,407; p<0,001). Secara simultan model signifikan (F=31,019; p<0,001) dan menjelaskan 49,5% variasi kepuasan. Pengelolaan waktu tunggu dan konsistensi keramahan petugas merupakan prioritas penting untuk memperkuat pengalaman pasien rawat inap.

ARTIFICIAL INTELLIGENCE ADOPTION IN ACCOUNTING AND ITS IMPLICATIONS FOR INTERNAL CONTROL QUALITY Anggun Yolistina; Fitriana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 4 (2026): Kisa Institute : April 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Artificial intelligence can strengthen monitoring and consistency while also introducing opaque models, data dependency, automation bias, and new access or accountability risks. Aim: The investigation reported here explains how the relationship between the focal practices and internal control quality operates in accounting functions adopting machine learning, document extraction, anomaly detection, forecasting, and generative artificial intelligence. Method: A conceptual narrative synthesis draws on selected scholarly and institutional publications. The discussion is organized around mechanisms, boundary conditions, and practical implications. Results: The synthesis identifies six linked mechanisms: data lineage and validation, human review of material judgments, model governance, segregation of duties, continuous monitoring, incident response and auditability. The study indicates that outcomes depend less on nominal adoption than on operational adoption 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 research material contradicts its assumptions. Contribution: The assessment provides a conditional framework without claiming primary data that were not collected.

CORPORATE GOVERNANCE AND SUSTAINABILITY DISCLOSURE QUALITY IN EMERGING MARKETS Raden Roro Fatmasari; Fitriana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 6 (2026): Kisa Institute : June 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Disclosure volume can increase without improving comparability, balance, connectivity to financial information, or oversight of material sustainability risks. Aim: The current analysis explains how the relationship between the focal practices and sustainability disclosure quality operates in firms in emerging markets preparing sustainability disclosures for investors, regulators, lenders, employees, and communities. Method: A conceptual narrative synthesis draws on selected scholarly and institutional publications. Published findings is coded by mechanism, boundary condition, practice development risk, and practical implication. Results: The synthesis identifies six linked mechanisms: board oversight and competence, materiality governance, internal controls over nonfinancial information, stakeholder accountability, assurance readiness, connectivity with strategy and financial reporting. The synthesis indicates that outcomes depend less on nominal adoption than on practice development 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 published findings contradicts its assumptions. Contribution: The synthesis provides a conditional framework without claiming primary data that were not collected.

Unit Cost Analysis of Inpatient Services with INA-CBG's Rates using The ABC Method at Dian Harapan Jayapura Hospital in 2023 Darmi La'biran; Fitriana Fitriana; Haddan Dongora
Advances In Social Humanities Research Vol. 4 No. 9 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i9.658

Rising hospital costs and the fixed-payment structure of Indonesia Case-Based Groups (INA-CBGs) require accurate cost information to maintain service quality and financial sustainability. This study aimed to calculate inpatient unit costs at Dian Harapan Hospital, Jayapura, using Activity-Based Costing (ABC), compare them with hospital and INA-CBGs tariffs, and formulate recommendations. A comparative retrospective case study design was employed using 2023 financial, administrative, medical record, and service activity data. Costs were allocated to inpatient classes based on cost drivers, while tariff suitability was assessed for the 20 most frequent diagnoses through comparative analysis and a paired-samples t-test. The ABC-based daily room rates were IDR 699,122 for VIP, IDR 549,220 for First Class, IDR 474,790 for Class 1, IDR 453,850 for Class 2, and IDR 428,199 for Class 3. Compared with ABC-based rates, hospital tariffs were higher for all classes except Class 3. Among the 20 diagnoses, INA-CBGs payments exceeded ABC-based costs for 13 diagnoses but were lower for seven diagnoses. Overall, INA-CBGs payments were 7.37% higher than ABC-based costs, with a difference of IDR 1,162,196,858. This difference was not statistically significant (t = 0.80; p = 0.43). Therefore, systematic implementation of Activity-Based Costing is recommended to improve tariff accuracy, cost control, and managerial decision-making.

ACCOUNTING INFORMATION QUALITY AND CORPORATE AUDIT EFFECTIVENESS: A RISK-BASED ASSURANCE FRAMEWORK FOR DIGITAL ENTERPRISES Finny Redjeki; Fitriana
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): JESOCIN - September
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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Background: Digital accounting systems increase the volume and speed of records but do not automatically improve reliability. Automated processing can reproduce configuration errors at scale, obscure accountability, and create evidence that is abundant yet poorly governed.Aims: This article develops a risk-based assurance framework linking accounting information quality, internal control, audit evidence, technology-enabled procedures, professional judgment, and governance oversight.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.

CREDIT RISK EARLY WARNING IN RURAL BANKING: INTEGRATING DATA QUALITY, JUDGMENT, AND RESPONSIBLE INTERVENTION Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): JESOCIN - February
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Background: Organizations increasingly depend on credit risk early warning in rural banking, 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 model and technology controls to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects credit risk early warning in rural banking, model and technology controls, 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.

LEAN PROCESS CONTROL IN SERVICE OPERATIONS: BALANCING FLOW EFFICIENCY, QUALITY, AND CUSTOMER VALUE Fitriana; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): JESOCIN - March
Publisher : Organisasi Masyarakat Kreatif Indonesia Emas

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

Background: Organizations increasingly depend on lean process control in service operations, 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 process discipline to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects lean process control in service operations, process discipline, 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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