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KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Published by PT. Kreatif Indonesia Satu
ISSN : 3031884X     EISSN : -     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society is published by Kisa Institute plays a key role in advancing multidisciplinary knowledge. With monthly outputs, the journal serves as a vibrant platform to present and develop our understanding of various aspects related to economics, accounting, business, management, engineering, and society.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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NAVIGATING ENTERPRISE DIGITALIZATION IN INDONESIA: INSIGHTS FROM A TECHNOLOGY-ORGANIZATION-ENVIRONMENT FRAMEWORK Aripin, Zaenal; Ayu Amrita, Nyoman Dwika; Sjoraida , Diah Fatma
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 6 (2024): Kisa Institute - May 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The digitalization of companies in Indonesia is a phenomenon that is receiving great attention in line with the acceleration of digital transformation in the industrial era 4.0. In this context, the Technology-Organization-Environment (TOE) Framework becomes important to understand the impact of technology, organizational factors and the external environment on the digitalization process. This article analyzes the role of digital technology in changing business strategies and company operations in Indonesia, as well as organizational and external environmental factors that become obstacles or opportunities in adopting digitalization. First, digital technology has influenced business strategy by enabling market expansion through e-commerce platforms, increasing operational efficiency through integrated management systems, and driving innovation in new products and services. However, organizational challenges such as limited skilled human resources, lack of management awareness of the strategic value of digitalization, and technology incompatibility with existing business processes are the main obstacles to technology adoption. Second, the external environment, especially government policies and market dynamics, plays an important role in shaping the challenges and opportunities in enterprise digitalization. Government policies that support technological innovation such as the Smart City program and national digital infrastructure can facilitate technology adoption. However, challenges arise from complex regulations regarding data security and privacy protection, as well as economic uncertainty that can hinder investment in technology. By analyzing TOE, this article provides comprehensive insight into how companies in Indonesia can navigate digital transformation. Practical suggestions include increased investment in developing skilled human resources, top-level management commitment in designing a digital vision, an organizational culture that is responsive to change, collaboration with the startup ecosystem and research institutions, and a focus on compliance with data security regulations.  
POLITICAL COMMUNICATION STRATEGY FOR WINNING THE PRABOWO-GIBRAN PAIR IN WEST JAVA IN THE 2024 ELECTIONS Sjoraida , Diah Fatma; Nugraha, Aat Ruchiat; Karya Guna , Bucky Wibawa
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 7 (2024): KISA INSTITUE : June 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

This study explores the political communication strategies used by the Prabowo-Gibran pair in the 2024 elections in West Java. By using a holistic approach that combines traditional and digital methods, the pair managed to reach various segments of voters. Audience segmentation is key in delivering campaign messages that are relevant and attractive to each demographic group. The quick response to current issues strengthens the couple's image as leaders who are responsive and care about the interests of society. In addition, collaboration with local media helps them to ensure balanced and positive coverage of their campaigns, as well as expand the reach of communication with the public. This study highlights the importance of holistic, responsive and collaborative political communication strategies in winning voter support in West Java.  
THE EVOLUTION OF SALES ETHICS: ANALYSES OF THE PAST AND STRATEGIES FOR THE FUTURE Aripin, Zaenal; Redjeki, Finny; Ruchiyat, Endang
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 7 (2024): KISA INSTITUE : June 2024
Publisher : PT. Kreatif Indonesia Satu

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The evolution of ethics in sales practices has become an important subject in the increasingly complex and globally connected context of modern business. This research aims to analyze the development of ethics in sales from a historical perspective to future strategies. Through a literature study approach, this analysis identifies a significant shift from sales practices that focus solely on profits towards more ethical and sustainable practices. The first subchapter explains the evolution from the aggressive and less ethical sales practices of the past to the more transparent and responsible approach of today. The second subchapter highlights trends in modern sales ethics, including the increasing use of technology to increase transparency and personalization in company-consumer relationships. The third subchapter explores the implications of technology, especially artificial intelligence and data analysis, in improving a company's operational efficiency while maintaining high ethical values. The fourth subchapter formulates strategies for the future, including the development of a strict code of ethics, responsible technology implementation, and commitment to corporate social responsibility and sustainability. The conclusions of this research confirm that companies must adopt a holistic approach to ethics in sales to build a strong reputation and sustainable relationships with consumers and society. By integrating ethical values into their business strategies, companies can position themselves to better face future challenges while strengthening competitiveness in an increasingly complex global marketplace.
COLLABORATION IN CREATING AN EDUCATIONAL CONSUMER JOURNEY: A MEANINGPERSPECTIVE FORMATION Sjoraida , Diah Fatma; Ayu Amrita, Nyoman Dwika; Redjeki, Finny
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 8 (2024): KISA INSTITUE : July 2024
Publisher : PT. Kreatif Indonesia Satu

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Collaboration in creating educational consumer journeys with a focus on creating meaning has become an increasingly important topic in modern marketing practice. This approach combines various experiential learning theories with interactive marketing strategies to produce immersive and meaningful consumer experiences. This study explores how the integration of these theories not only increases the relevance of marketing strategies, but also strengthens the relationship between brands and consumers through a holistic approach. The first subchapter discusses collaboration theory in marketing and consumer education, highlighting the importance of cross-disciplinary collaboration between academics, marketing practitioners, and information technology developers. The integration of these theories, such as the use of augmented reality (AR) and virtual reality (VR), allows consumers to interactively explore products or services in immersive simulated environments. The second subchapter explores the concept of meaning formation in consumer experience, emphasizing that consumer decision making is not only based on functional information, but also subjective interpretations of products or services. Collaboration between academics and marketing practitioners in guiding consumer experiences can strengthen understanding of the values and preferences held by consumers. In its conclusion, this study emphasizes that effective collaboration between academics, marketing practitioners and information technology developers is the key to increasing the relevance and effectiveness of marketing strategies in facing an increasingly dynamic global market. Marketing practitioners need to continue to develop communication strategies that are sensitive to diverse consumer values and preferences to build sustainable relationships. The integration of information technologies, such as AR and VR, drives more interactive and meaningful consumer experiences, while collaborative approaches to meaning creation deepen understanding of consumers' emotional and cognitive dynamics. Thus, collaboration in creating an educational consumer journey not only supports business growth, but also creates positive values for consumers in understanding and appreciating the brand more deeply.
SECURE AND INCLUSIVE UTILIZATION OF SHARED DATA POTENTIAL WITH MULTI-KEY HOMOMORPHIC ENCRYPTION IN BANKING INDUSTRY Haryaman, Adang; Ayu Amrita, Nyoman Dwika; Redjeki, Finny
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 9 (2024): KISA INSTITUE : August 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The use of multi-key homomorphic encryption (MHE) has become an important topic in the modern banking industry to improve data security and support secure information exchange between financial institutions. This technology allows mathematical operations to be performed on encrypted data without the need to decrypt it first, maintaining the confidentiality of sensitive information during the data analysis and processing process. This study discusses the potential impact of the use of MHE on operational efficiency, risk management and financial inclusion in the banking industry. First, MHE delivers advantages in operational efficiency by enabling banks to compute encrypted data, reducing the risk of data leaks and increasing system responsiveness. Second, the technology supports better risk management by facilitating anonymized data analysis, enabling banks to identify risk patterns and trends without compromising individual privacy. Third, MHE supports financial inclusion by enabling the development of more inclusive, anonymous data-based credit assessment models, opening up access to financial services to those previously difficult to reach. However, the widespread adoption of MHE is faced with several challenges, including high computational load and interoperability issues between different technology platforms. Solutions to address these challenges include the development of more efficient encryption algorithms, investment in IT infrastructure that can handle homomorphic workloads, and industry standardization and collaboration to facilitate effective MHE integration across financial institutions. In conclusion, by harnessing the potential of MHE and overcoming existing technical and regulatory challenges, the banking industry can strengthen data security systems, improve operational efficiency, and support financial inclusion in a more responsive and inclusive way.  
THE EFFECT OF PRICE, PRODUCT QUALITY, SERVICE QUALITY, AND PROMOTION ON CUSTOMER LOYALTY OF SNOWHITE SKINCARE GRAND DEVINA BEAUTY CLINIC MALANG REGENCY Karahmawati , Tri; Kosasih; Rahmiyati , Ayu Laili
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 9 (2024): KISA INSTITUE : August 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Physical beauty has become a critical aspect for many women, driven by global trends and cultural influences. The demand for high-quality beauty services has led to increased competition among beauty clinics. Understanding factors that influence customer loyalty is crucial for clinics to maintain competitiveness. Aims: This study investigates the impact of price, product quality, service quality, and promotion on customer loyalty at Snowhite Skincare Clinic in Grand Devina, Malang. Research Method: A quantitative approach was used with a sample of 80 respondents selected from a total population of 100 Snowhite Skincare customers in Malang during October and November 2023. Data were collected using questionnaires, and secondary data were sourced from company records and industry analyses. Validity, reliability, and classical assumption tests were performed, followed by descriptive and verification analyses using multiple correlation techniques to examine the relationships between independent variables (price, product quality, service quality, promotion) and the dependent variable (customer loyalty). Results and Conclusion: The study found that price, product quality, service quality, and promotion significantly and positively affect customer loyalty. Improvements in these areas are linked to increased customer loyalty. Among the variables, product quality had the highest impact on loyalty. The findings suggest that Snowhite Skincare should enhance all four factors to boost customer satisfaction and loyalty effectively.   Contribution: This research provides valuable insights for beauty clinic managers in designing effective marketing strategies to improve customer retention and clinic competitiveness.
articel INVESTIGATING THE ROLE OF BIG DATA ANALYTICS IN ENHANCING FINANCIAL RISK MANAGEMENT Aripin, Zaenal; Wibowo, Lili Adi; Matriadi, Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:The increasing complexity and volatility of global financial markets have intensified the need for innovative tools to manage risks effectively. Traditional risk management methods often fail to adapt to real-time changes and large-scale data, leading to missed opportunities and increased vulnerabilities. Big Data Analytics (BDA) has emerged as a transformative solution, enabling financial institutions to process vast and diverse datasets to predict risks, detect fraud, and enhance decision-making capabilities. Aims:This study aims to explore the role of Big Data Analytics in enhancing financial risk management. It seeks to examine the benefits, challenges, and future implications of BDA adoption, focusing on its impact on risk prediction accuracy, fraud detection, real-time monitoring, and regulatory compliance in financial institutions. Research Method:The study employs a mixed-method approach, integrating quantitative and qualitative analyses. Quantitative data were derived from financial reports, industry surveys, and case studies, while qualitative insights were gathered through interviews with industry professionals and analysis of institutional practices. Statistical tools and thematic analysis were utilized to draw comprehensive conclusions. Results and Conclusion:The findings reveal that BDA significantly improves risk prediction accuracy, fraud detection rates, and response times in risk management. Institutions leveraging BDA reported enhanced compliance metrics and operational efficiencies. However, challenges such as data quality issues, high implementation costs, and regulatory hurdles persist. Addressing these barriers is critical to unlocking the full potential of BDA in financial risk management. Contribution:This study contributes to the understanding of how BDA reshapes financial risk management practices. It provides actionable insights for financial institutions, regulators, and researchers to overcome implementation challenges and capitalize on the opportunities offered by advanced analytics.
articel EXPLORING THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORTING QUALITY AND INVESTOR CONFIDENCE Fahmi, Mohamad Ruli; Wibowo, Lili Adi; Matriadi, Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background Corporate governance has become increasingly critical in the wake of financial scandals and corporate collapses that have shaken global markets. As stakeholders demand greater transparency and accountability, the relationship between governance mechanisms, financial reporting quality, and investor confidence has garnered significant attention. Effective governance practices are essential to ensure accurate financial disclosures, maintain market stability, and foster trust among investors. Aims This study aims to explore the influence of corporate governance attributes—such as board independence, audit committee effectiveness, and CEO duality—on the quality of financial reporting and investor confidence. The research seeks to identify key governance practices that enhance transparency, reduce financial misstatements, and build sustainable investor trust across diverse regulatory and cultural environments. Research Method The study employs a mixed-methods approach, integrating quantitative and qualitative analyses. Quantitative data was collected from the financial and governance disclosures of 200 publicly listed companies across multiple industries between 2010 and 2020. Regression models were used to analyze the relationship between governance attributes and financial reporting quality. Qualitative data, derived from interviews with governance experts and financial analysts, was employed to contextualize the quantitative findings and provide deeper insights into governance practices. Results and Conclusion The findings reveal that robust corporate governance frameworks significantly improve financial reporting quality and enhance investor confidence. Board independence, frequent audit committee meetings, and the separation of CEO and chairman roles are identified as critical factors in reducing financial misstatements and fostering transparency. Comparative analysis highlights regional disparities in governance effectiveness, emphasizing the need for tailored governance reforms. Overall, the study underscores the importance of governance as a cornerstone of financial market stability and investor trust. Contribution This research contributes to the growing body of knowledge on corporate governance by providing empirical evidence on the governance-reporting-investor nexus. It offers actionable recommendations for policymakers, regulators, and companies to strengthen governance practices and promote financial transparency.
articel ANALYZING THE ADOPTION OF CLOUD-BASED ACCOUNTING SYSTEMS AND THEIR IMPACT ON SMALL BUSINESS EFFICIENCY Riana, Nia; Ichwanudin, Wawan; Faisal, Ijang
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background Small businesses are vital contributors to global economies but often face challenges in managing financial processes due to resource limitations and lack of technical expertise. Traditional accounting systems, while reliable, demand significant investments and are prone to errors when used manually. The advent of cloud-based accounting systems (CBAS) offers a solution, providing small businesses with affordable, scalable, and efficient tools to manage their financial operations. However, despite their potential, the adoption of CBAS remains uneven, with many businesses hesitant due to perceived barriers like data security concerns and lack of technical knowledge. Aims This study aims to: Investigate the key drivers and barriers influencing the adoption of CBAS among small businesses. Analyze the impact of CBAS on financial accuracy, operational efficiency, and compliance. Highlight the role of training and technical support in ensuring successful CBAS adoption. Provide practical insights through case studies of businesses that have successfully integrated CBAS. Offer recommendations to stakeholders for promoting broader adoption and maximizing the benefits of CBAS. Research Method The study employed a mixed-methods approach, combining quantitative and qualitative techniques to provide a comprehensive analysis. A survey was conducted among 250 small business owners across various industries to gather quantitative data on adoption drivers, barriers, and impacts. In addition, 30 in-depth interviews were carried out to gain qualitative insights into the experiences and perceptions of CBAS users. The research also incorporated secondary data from industry reports, case studies, and academic literature to triangulate findings. The Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory provided the theoretical frameworks for analyzing the results. Results and Conclusion CBAS adoption is primarily driven by ease of use, cost-effectiveness, and competitive advantage, but is hindered by concerns over data security, lack of technical expertise, and perceived complexity. Businesses that adopted CBAS reported a 35% reduction in accounting errors, improved compliance with tax regulations, and enhanced decision-making capabilities. Operational efficiency significantly improved, with time savings averaging 20 hours per month and optimized workflows leading to better resource utilization. Training and technical support were identified as critical factors in overcoming barriers and ensuring successful adoption. Conclusion: CBAS offers transformative benefits for small businesses, including improved accuracy, efficiency, and compliance. However, addressing barriers such as knowledge gaps and security concerns is essential to realize its full potential. The study highlights the need for collaborative efforts among CBAS providers, policymakers, and small businesses to foster broader adoption and leverage the advantages of cloud-based technologies.  
articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Agusiady, Ricky; Riana, Nia; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.  

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