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INDONESIA
Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Published by Organisasi Kreatif Indonesia Emas
ISSN : 30324874     EISSN : 30324874     DOI : -
Core Subject : Religion, Economy, Science, Social, Engineering,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
JESOCIN as a dynamic journal in the field of "Journal of Economics, Accounting, Business, Management, Engineering and Society", is proud to accept submissions of articles relevant to such a broad scope of research. We invite researchers, academics, and practitioners to contribute with their original works.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 172 Documents
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EMPLOYEE WELL-BEING AND ADAPTIVE PERFORMANCE IN HYBRID MSMES: CONNECTING WORK DESIGN, PSYCHOLOGICAL SAFETY, AND MANAGERIAL SUPPORT Diah Fatma Sjoraida; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 9 (2025): Jesocin : September 2025
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for employee well-being in hybrid MSMEs in micro, small, and medium enterprises. It addresses the problem that hybrid work can widen flexibility while also producing role ambiguity, digital fatigue, uneven access to support, and fragmented social connection in small organizations. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how role and workload clarity, psychological safety, inclusive communication, managerial support, well-being feedback routines can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to employee well-being, adaptive performance, team cohesion, retention, organizational resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
COMMUNITY-BASED FINANCIAL INNOVATION AND MSME RESILIENCE: LINKING TRUSTED INTERMEDIATION, PRODUCT FIT, AND RESPONSIBLE SCALING Ijang Faisal; Faisal Matriadi
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 9 (2025): Jesocin : September 2025
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for community-based financial innovation in micro, small, and medium enterprises. It addresses the problem that financial innovation may expand formal access while failing to improve resilience when product design, repayment structures, digital interfaces, and support mechanisms do not fit community enterprise conditions. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how trusted local intermediation, needs-based product design, responsible digital access, repayment-fit assessment, community feedback learning can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to appropriate access, responsible use, liquidity stability, community trust, enterprise resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
ESG ASSURANCE CAPABILITIES FOR MSMES: CONNECTING MATERIALITY, EVIDENCE QUALITY, AND CREDIBLE SUSTAINABILITY COMMUNICATION Ucu Supriatna; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for proportionate ESG assurance in micro, small, and medium enterprises. It addresses the problem that MSMEs face increasing requests for environmental, social, and governance information but often lack affordable assurance routines that distinguish credible evidence from symbolic disclosure. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how stakeholder materiality mapping, evidence-quality protocols, responsibility assignment, independent challenge, corrective disclosure learning can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to reporting credibility, decision usefulness, stakeholder confidence, lower greenwashing risk, sustainability resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
DIGITAL PAYMENT FRAUD RECOVERY IN SMALL ENTERPRISES: A GOVERNANCE MODEL FOR DETECTION, CUSTOMER RESPONSE, AND CONTROL RENEWAL Ricky Agusiady; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for digital payment fraud recovery in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly depend on digital payments but may lack coordinated routines for detecting anomalies, protecting customers, preserving evidence, and restoring trustworthy operations after fraud. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how transaction anomaly detection, rapid account containment, customer-centered response, evidence preservation, post-incident control renewal can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to loss containment, customer protection, transaction confidence, operational recovery, fraud resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
DIGITAL TRANSFORMATION AND SUPPLY CHAIN INTEGRATION: A STRATEGIC LOGISTICS MANAGEMENT FRAMEWORK FOR ENHANCING OPERATIONAL RESILIENCE Adang Haryaman; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a strategic framework for logistics management, supply chain integration, digital transformation, and operational resilience. It addresses the recurring problem that organizations often adopt isolated practices without connecting information, governance, resource allocation, and organizational learning. Drawing on the resource-based view, dynamic capabilities, absorptive capacity, organizational learning, and resilience, the paper explains how end-to-end logistics visibility, supplier and carrier integration, inventory and demand synchronization, data-driven exception management, continuous resilience learning can operate as mutually reinforcing routines. The proposed pathway links diagnosis, coordinated implementation, evidence review, resource reconfiguration, and learning retention to delivery reliability, inventory discipline, response speed, network flexibility, operational resilience. No primary survey, interview, experimental, administrative, or statistical data are claimed. The contribution is an actionable conceptual architecture and a future research agenda for empirical validation.
INTEGRATING MARKETING PERFORMANCE AND FINANCIAL DISCIPLINE: A VALUE-BASED MANAGEMENT FRAMEWORK FOR SUSTAINABLE GROWTH Diah Fatma Sjoraida; Endang Ruchiyat
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Marketing activity is often evaluated through reach, traffic, leads, or sales while finance evaluates margins, working capital, liquidity, and risk. When these views remain separated, growth can consume cash and customer acquisition can destroy value.Aims: This article develops a value-based management framework that connects marketing decisions with revenue quality, margins, cash conversion, customer equity, and financial resilience.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.
DIGITAL BANKING MANAGEMENT AND OPERATIONAL RESILIENCE: AN INTEGRATED GOVERNANCE FRAMEWORK FOR CUSTOMER VALUE AND RISK CONTROL Faisal Matriadi; Farida Yulianty
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Digital channels allow banking services to operate at greater speed and scale, but they also concentrate dependencies on data, identity, platforms, vendors, and real-time infrastructure. Channel growth without governance can increase operational fragility.Aims: This article develops an integrated digital-banking management framework that aligns customer value, process redesign, data governance, cyber control, third-party management, and operational resilience.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.
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 Kreatif Indonesia Emas

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Abstract

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.
ACCOUNTING GOVERNANCE FOR BANK PEREKONOMIAN RAKYAT: AN INTEGRATED FRAMEWORK FOR ASSET QUALITY TRANSPARENCY AND INSTITUTIONAL RESILIENCE Ijang Faisal; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Bank Perekonomian Rakyat serves local communities and smaller enterprises through relationship-based intermediation. Its proximity advantage must be supported by reliable accounting, prudent asset classification, transparent reporting, and timely supervisory information.Aims: This article develops an accounting-governance framework for Bank Perekonomian Rakyat that connects recognition and measurement, asset-quality monitoring, reporting discipline, governance, compliance, and institutional resilience.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.
DIGITAL TAX COMPLIANCE CAPABILITY AND FINANCIAL RECORD QUALITY IN MSMES: AN INTEGRATED GOVERNANCE FRAMEWORK JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 10 (2025): Jesocin : October
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Digital tax services can reduce administrative friction, but MSMEs still face fragmented records, inconsistent classifications, weak reconciliation, and limited capability to translate transaction data into reliable tax and managerial information. Compliance technology cannot compensate for poor source records or unclear accountability.Aims: This article develops an integrated capability framework connecting digital tax compliance, financial record quality, process ownership, data governance, and sustainable MSME decision-making.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.

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