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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 91 Documents
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DIGITAL ACCOUNTING TRANSFORMATION IN SMES: A FRAMEWORK FOR RELIABLE FINANCIAL REPORTING Raden Roro Fatma Sari; Anggun Yolistina
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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Abstract

Background: Digital accounting is often introduced as a technology project, yet its value depends on whether transactions become more complete, traceable and useful for decisions. For SMEs, the central problem is not the absence of software; it is the gap between software adoption and reliable accounting routines. 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 (2023); Verhoef et al. (2021). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Automation can make weak processes move faster. If account mapping, document discipline, access rights and review responsibilities are unclear, a digital system may produce reports more quickly without making them more dependable. 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 small and medium- sized enterprises that translates the literature into decision principles without claiming primary data that were not collected.
LEADERSHIP AGILITY AND ORGANIZATIONAL CHANGE MANAGEMENT: A MULTI-SECTOR PERSPECTIVE M. Rizqi Padma Negara; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 2 (2026): Kisa Institute : February 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Agile leadership is less about constant speed than about changing the decision process when the situation changes. Leaders need enough stability to maintain direction and enough flexibility to revise assumptions, redistribute authority and learn from weak signals. 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 March (1991); ILO (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Fast decisions are not automatically agile decisions. Speed without listening can intensify resistance, while consensus without clear decision rights can leave an organization permanently in transition. 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 leaders and change teams that translates the literature into decision principles without claiming primary data that were not collected.
GREEN ENGINEERING PRACTICES AND INDUSTRIAL EFFICIENCY: BALANCING COST AND SUSTAINABILITY Adang Haryaman; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 2 (2026): Kisa Institute : February 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Green engineering becomes credible when environmental gains can be traced through the design and operation of a process. The most useful projects are often not dramatic technology substitutions but disciplined changes in energy use, material flow, maintenance and equipment selection. 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 UNCTAD (2025); IEA (2024a). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Cost and sustainability are not always aligned in the short run. Some investments reduce operating cost quickly, while others require longer payback periods or depend on infrastructure and regulation that a single plant cannot control. 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 industrial plants and engineering teams that translates the literature into decision principles without claiming primary data that were not collected.
SOCIAL CAPITAL AND COMMUNITY RESILIENCE IN POST-PANDEMIC LOCAL ECONOMIES Arif Budi Raharja; Nyoman Dwika Ayu Amrita
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 2 (2026): Kisa Institute : February 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Recovery is partly an economic process and partly a relational one. Communities with functioning networks can circulate information, extend informal support and coordinate collective action more quickly, yet strong internal ties can also exclude outsiders when bridging links are weak. 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 (2024c); World Bank (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Social capital should not be romanticized. Trust can lower transaction costs, but closed networks may reproduce inequality, discourage new ideas or leave vulnerable groups outside the relationships through which opportunities are distributed. 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 local communities, small businesses and civic organizations that translates the literature into decision principles without claiming primary data that were not collected.
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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Abstract

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.
CONSUMER BEHAVIOR SHIFTS IN DIGITAL MARKETPLACES: IMPLICATIONS FOR BUSINESS STRATEGY M. Rizqi Padma Negara
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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Abstract

Background: Consumers did not simply move online during the pandemic and then return to earlier habits. Many learned new routines for comparison, reviews, delivery and digital payment, while also becoming more demanding about reliability and transparency. 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); Verhoef et al. (2021). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Digital convenience does not erase offline expectations. A low-friction checkout can win the first transaction, but repeated purchase still depends on product quality, service recovery and whether the seller feels trustworthy after the platform interface disappears. 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 brands and marketplace sellers that translates the literature into decision principles without claiming primary data that were not collected.
HUMAN RESOURCE ANALYTICS AND EMPLOYEE PERFORMANCE: A DATA-DRIVEN MANAGEMENT APPROACH Nazhira Nindya Padma Hanuun
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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Abstract

Background: HR analytics is useful when it improves a decision, not when it merely produces more indicators. Employee performance is affected by job design, resources, leadership and team conditions, so a data-driven approach needs context as much as it needs measurement. 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 Barrero et al. (2023); ILO (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. The most measurable behavior is not always the most valuable behavior. If analytics rewards activity that is easy to count, employees can learn to optimize the metric rather than the work the organization actually needs. 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 HR teams and line managers that translates the literature into decision principles without claiming primary data that were not collected.
RENEWABLE ENERGY ENGINEERING ADOPTION IN REGIONAL INDUSTRY: BARRIERS AND ENABLERS Adang Haryaman; Arif Budi Raharja
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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Abstract

Background: Renewable-energy adoption in industry is an engineering and organizational problem as much as an energy-policy problem. A technology can be commercially mature but still difficult to deploy when load profiles, grid rules, space, financing or maintenance capacity do not fit the site. 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); IEA (2024b). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Headline cost comparisons can be misleading. Industrial users value reliability, power quality and predictable operating conditions, so a cheaper unit of renewable energy is not automatically a lower-risk production solution. 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 industrial firms and energy planners that translates the literature into decision principles without claiming primary data that were not collected.
URBANIZATION AND SOCIAL WELFARE POLICY: CHALLENGES FOR LOCAL GOVERNANCE Maya Ariyanti; Nyoman Dwika Ayu Amrita
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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Abstract

Background: Urbanization can improve productivity by bringing workers, firms and services closer together, but those gains are not automatic. When housing, mobility and public services lag behind population growth, the same density that supports opportunity can deepen exclusion. 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); UNDP (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Social welfare policy cannot compensate indefinitely for weak urban systems. Cash support matters, yet households remain vulnerable when affordable housing, transport, health, education and climate-resilient infrastructure are unavailable. 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 local governments and urban service providers 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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Abstract

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.

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