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Raden Roro Fatma Sari
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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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HUMAN CAPITAL REPORTING AND WORKFORCE INVESTMENT GOVERNANCE: LINKING CAPABILITY EVIDENCE WITH SUSTAINABLE ENTERPRISE VALUE 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: Organizations routinely describe employees as strategic assets while treating workforce expenditure mainly as a period cost and reporting only headcount, turnover, or training hours. This creates a gap between claims about people and evidence about capability, risk, and value creation.Aims: This article develops a human-capital governance framework that links workforce investment, capability evidence, employee outcomes, operational performance, and long-term enterprise value.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.
INTERORGANIZATIONAL DATA SHARING AND REGIONAL BUSINESS RESILIENCE: A GOVERNANCE MODEL FOR TRUSTED COLLABORATION 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: Regional resilience depends on timely knowledge about demand, supply constraints, logistics, finance, workforce availability, and disruption. Yet businesses and institutions often retain fragmented data because purpose, ownership, quality, confidentiality, and reciprocal value are unclear.Aims: This article develops a governance model for trusted interorganizational data sharing that supports regional business resilience, coordinated response, and inclusive economic learning.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.
AI-READY MANAGEMENT ACCOUNTING FOR MSMES: A GOVERNANCE FRAMEWORK FOR RELIABLE AUTOMATION AND MANAGERIAL JUDGMENT Lili Adi Wibowo; M. Rizqi Padma Negara
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on ai-ready management accounting, 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 msmes to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects ai-ready management accounting, msmes, 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.
WORKING CAPITAL RESILIENCE AND CASH-FLOW FORECASTING: AN INTEGRATED CAPABILITY MODEL FOR GROWING ENTERPRISES M. Syafarudin Mahaputra; Maya Ariyanti
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on working capital resilience, 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 cash-flow forecasting to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects working capital resilience, cash-flow forecasting, and professional judgment through five mutually reinforcing capabilities: decision-useful information, control ownership, professional judgment, traceable evidence, and assurance and review. 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.
GREEN PROCUREMENT AND SUPPLIER GOVERNANCE: CONNECTING ENVIRONMENTAL CRITERIA WITH OPERATIONAL VALUE Nazhira Nindya Padma Hanuun; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on green procurement, 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 supplier governance to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects green procurement, supplier governance, and stakeholder accountability through five mutually reinforcing capabilities: materiality, physical and financial connectivity, stakeholder accountability, transition governance, and credible disclosure. 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.
CUSTOMER TRUST IN DIGITAL SERVICE RECOVERY: A GOVERNANCE MODEL FOR RESPONSIVE AND ACCOUNTABLE EXPERIENCE MANAGEMENT Nida Garnida Fitrianti; Nurhaeni Sikki
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on customer trust in digital service recovery, 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 service consistency to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects customer trust in digital service recovery, service consistency, and fair value exchange through five mutually reinforcing capabilities: customer insight, service consistency, fair value exchange, responsive recovery, and trust and 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.
COOPERATIVE FINANCIAL GOVERNANCE AND MEMBER VALUE: A CONTROL FRAMEWORK FOR SUSTAINABLE INCLUSIVE GROWTH Nurlaela Kumala Dewi; Nyoman Dwika Ayu Amrita
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 11 (2025): Jesocin : November
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on cooperative financial governance, 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 member value to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects cooperative financial governance, member value, and professional judgment through five mutually reinforcing capabilities: decision-useful information, control ownership, professional judgment, traceable evidence, and assurance and review. 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.
YEAR-END FINANCIAL CLOSE AND REPORTING QUALITY: A CAPABILITY FRAMEWORK FOR TIMELY AND TRACEABLE ASSURANCE Raden Roro Fatmasari; Finny Redjeki
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 12 (2025): Jesocin : December
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on year-end financial close, 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 reporting quality to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects year-end financial close, reporting quality, and professional judgment through five mutually reinforcing capabilities: decision-useful information, control ownership, professional judgment, traceable evidence, and assurance and review. 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.
FRAUD RISK GOVERNANCE IN DIGITAL PAYMENTS: INTEGRATING PREVENTION, DETECTION, RESPONSE, AND LEARNING Ricky Agusiady; Lili Adi Wibowo
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 12 (2025): Jesocin : December
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on fraud risk governance in digital payments, 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 fraud risk governance in digital payments, 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.
BOARD OVERSIGHT OF CYBER AND OPERATIONAL RESILIENCE: A DECISION-USEFUL ASSURANCE FRAMEWORK Sri Ermeila; Sri Rochani Mulyani
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 12 (2025): Jesocin : December
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on board oversight, 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 cyber to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects board oversight, cyber, and operational resilience 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.

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