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Contact Name
Raden Roro Fatma Sari
Contact Email
jurnal@jesocin.com
Phone
+628132010792
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jurnal@jesocin.com
Editorial Address
Kriez Center Jl. Ter. Jkt. No. 30D Bandung
Location
Kota bandung,
Jawa barat
INDONESIA
Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
ISSN : 30324874     EISSN : 30324874     DOI : -
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.
Articles 172 Documents
CIRCULAR ECONOMY PERFORMANCE MEASUREMENT: LINKING RESOURCE FLOWS, COST INFORMATION, AND STRATEGIC DECISIONS M. Syafarudin Mahaputra; Maya Ariyanti
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 circular economy performance measurement, 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 control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects circular economy performance measurement, control ownership, 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.
SOCIAL ENTERPRISE IMPACT ACCOUNTABILITY: A GOVERNANCE MODEL FOR CREDIBLE OUTCOMES AND STAKEHOLDER TRUST Ucu Supriatna; Vip Paramarta
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 social enterprise impact accountability, 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 physical and financial connectivity to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects social enterprise impact accountability, physical and financial connectivity, 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.
STRATEGIC BUDGETING UNDER UNCERTAINTY: AN ADAPTIVE GOVERNANCE MODEL FOR RESOURCE ALLOCATION AND CONTROL Wawan Ichwanudin; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on strategic budgeting under uncertainty, 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 control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects strategic budgeting under uncertainty, control ownership, 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.
TALENT ANALYTICS AND WORKFORCE GOVERNANCE: BALANCING DECISION VALUE, FAIRNESS, PRIVACY, AND ACCOUNTABILITY Afferdhy Ariffien; Anggun Yolistina
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on talent analytics, 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 workforce governance to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects talent analytics, workforce governance, and role clarity through five mutually reinforcing capabilities: inclusive participation, capability development, role clarity, fair accountability, and institutional 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.
OMNICHANNEL CUSTOMER EXPERIENCE CAPABILITY: INTEGRATING DATA, SERVICE DESIGN, AND MARKETING PERFORMANCE Arif Budi Raharja; Asep Gunawan
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on omnichannel customer experience capability, 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 omnichannel customer experience capability, 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.
CLOUD ACCOUNTING CONTROLS FOR SMALL AND MEDIUM ENTERPRISES: A FRAMEWORK FOR RELIABLE DIGITAL RECORDS Bucky Wibawa Karya Guna; Diah Fatma Sjoraida
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on cloud accounting controls, 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 small to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects cloud accounting controls, small, and medium enterprises 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.
REGIONAL ENTREPRENEURSHIP ECOSYSTEM COORDINATION: A GOVERNANCE MODEL FOR INCLUSIVE BUSINESS DEVELOPMENT Endang Ruchiyat; Faisal Matriadi
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 1 (2026): Jesocin : January
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on regional entrepreneurship ecosystem coordination, 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 capability development to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects regional entrepreneurship ecosystem coordination, capability development, and role clarity through five mutually reinforcing capabilities: inclusive participation, capability development, role clarity, fair accountability, and institutional 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.
DIGITAL BANKING ONBOARDING AND FINANCIAL INCLUSION: A CUSTOMER-CENTRIC GOVERNANCE FRAMEWORK Farida Yulianty; Finny Redjeki
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): Jesocin : February
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on digital banking onboarding, 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 financial inclusion to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects digital banking onboarding, financial inclusion, 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.
CREDIT RISK EARLY WARNING IN RURAL BANKING: INTEGRATING DATA QUALITY, JUDGMENT, AND RESPONSIBLE INTERVENTION Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): Jesocin : February
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on credit risk early warning in rural banking, 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 credit risk early warning in rural banking, 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.
AUDIT DATA ANALYTICS GOVERNANCE: A FRAMEWORK FOR EVIDENCE QUALITY, MODEL CONTROL, AND PROFESSIONAL SKEPTICISM Kosasih; Lili Adi Wibowo
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 2 (2026): Jesocin : February
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on audit data analytics 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 model and technology controls to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects audit data analytics governance, 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.