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KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
ISSN : 3031884X     EISSN : -     DOI : -
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.
Articles 91 Documents
FISCAL POLICY RESPONSES TO INFLATION: COMPARATIVE INSIGHTS FOR DEVELOPING MARKETS Raden Roro Fatma Sari
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: Fiscal policy can cushion the social cost of inflation, but it can also prolong price pressure when support is too broad or poorly timed. The policy problem is therefore not whether governments should respond, but how to protect vulnerable households without weakening price signals or fiscal credibility. 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); World Bank (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. A single anti-inflation recipe does not travel well across developing markets. Food-heavy consumption baskets, energy subsidies, informal employment and limited administrative capacity change both the transmission of inflation and the practicality of policy instruments. 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 fiscal authorities in developing markets that translates the literature into decision principles without claiming primary data that were not collected.
TRADE OPENNESS AND ECONOMIC GROWTH: A REGIONAL PANEL DATA PERSPECTIVE Anggun Yolistina
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: Panel-data research on trade and growth usually finds that openness matters through several channels rather than one mechanical effect. Exposure to larger markets can support specialization, investment and productivity, but regions need capabilities that allow firms and workers to respond to new competition. 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 Bustaman et al. (2022); IMF (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. A higher trade-to-GDP ratio is not a development strategy by itself. Commodity cycles, import- intensive production and enclave exports can raise measured openness without producing broad productivity gains in the local economy. 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 economies and policy makers that translates the literature into decision principles without claiming primary data that were not collected.
MONETARY POLICY TRANSMISSION AND BANKING SECTOR STABILITY Nazhira Nindya Padma Hanuun
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: Monetary policy reaches the real economy through financial institutions, but bank balance sheets determine how quickly and how strongly that signal is transmitted. A rate cut can support credit, yet its effect is muted when funding costs remain high or banks are rebuilding liquidity and capital buffers. 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. Transmission and stability are sometimes treated as separate questions. In practice they are linked: a banking system that is fragile may transmit policy unpredictably, while aggressive transmission through weak underwriting can create future stability problems. 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 banks, regulators and monetary authorities that translates the literature into decision principles without claiming primary data that were not collected.
INFRASTRUCTURE ENGINEERING INVESTMENT AND REGIONAL ECONOMIC DEVELOPMENT Adang Haryaman
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: Infrastructure affects regional development when it changes the cost and reliability of moving people, goods, energy or information. The economic effect therefore depends not only on construction spending but on where the asset connects, how reliably it operates and whether firms can use the new capacity. 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 UN-Habitat (2024); World Bank (2026). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Large projects are visible, but visibility is not the same as value. Infrastructure can underperform when demand forecasts are weak, maintenance is unfunded, land and social risks are mishandled or complementary local investments never arrive. 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 governments, infrastructure agencies and investors 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.
SUSTAINABLE BUSINESS STRATEGY AND MARKET COMPETITIVENESS IN EMERGING ECONOMIES Nazhira Nindya Padma Hanuun
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: Sustainability becomes strategically relevant when it changes cost, risk, innovation or market access. In emerging economies, that connection is especially visible because firms often face resource constraints at the same time that buyers, regulators and lenders ask for stronger environmental and social performance. 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 (2023b); UNCTAD (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. A sustainability programme that is disconnected from operating economics can become a reporting exercise. Competitive advantage is more likely when environmental and social priorities are linked to product design, resource productivity, supply reliability and stakeholder trust. 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 firms in emerging economies that translates the literature into decision principles without claiming primary data that were not collected.
ENTREPRENEURIAL ECOSYSTEM DEVELOPMENT FOR SMALL AND MEDIUM ENTERPRISES Nazhira Nindya Padma Hanuun
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: An entrepreneurial ecosystem is useful as an analytical idea because firms rarely grow through one resource alone. Finance without markets can create debt, training without demand can remain unused, and digital tools without managerial capability may simply add cost. 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); OECD (2023). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Ecosystem language can become vague when every organization and programme is treated as equally important. The practical task is to identify the bottlenecks and connections that matter for specific groups of SMEs at specific stages of development. 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 SMEs, entrepreneurs and local ecosystem organizations that translates the literature into decision principles without claiming primary data that were not collected.
STRATEGIC MANAGEMENT OF REMOTE AND HYBRID WORK MODELS IN MODERN ORGANIZATIONS M. Rizqi Padma Negara
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: Remote and hybrid work are not simply location policies. They change coordination costs, access to information, the rhythm of meetings, the meaning of visibility and the way employees experience autonomy. 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); Barrero et al. (2023). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. The debate is often framed as office versus home, but the more useful question is which tasks require co- location, which benefit from quiet individual work, and what management practices keep the two modes connected. 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 organizations managing distributed knowledge work that translates the literature into decision principles without claiming primary data that were not collected.
SMART MANUFACTURING AND PROCESS ENGINEERING: PRODUCTIVITY IN THE INDUSTRY 4.0 ERA Adang Haryaman; Nyoman Dwika Ayu Amrita
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: Smart manufacturing creates value when digital information changes a production decision. Sensors and dashboards are useful only when they reduce downtime, improve yield, shorten changeovers, stabilize quality or make maintenance more predictable. 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 IEA (2024b); Sony & Naik (2020). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Industry 4.0 projects can produce impressive demonstrations without improving plant economics. A technically successful pilot may fail at scale because data standards, maintenance skills, cybersecurity and process ownership were never resolved. 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 manufacturing firms and process engineers that translates the literature into decision principles without claiming primary data that were not collected.
SOCIAL INEQUALITY AND ACCESS TO DIGITAL FINANCIAL SERVICES Maya Ariyanti; Arif Budi Raharja
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: Digital financial services can lower the physical cost of reaching customers, but access is only the first step. People need a usable device, connectivity, identification, confidence, affordable products and enough financial resilience to benefit from an account. 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); OECD (2024b). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Digitalization can reproduce inequality when services assume constant connectivity, high literacy or confidence with automated interfaces. An account that is technically available but rarely used for saving, borrowing or risk management should not be treated as full inclusion. 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 households, small businesses and financial- service providers that translates the literature into decision principles without claiming primary data that were not collected.

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