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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
SUPPLY CHAIN FINANCE AND MSME RESILIENCE: A COLLABORATIVE GOVERNANCE MODEL FOR WORKING-CAPITAL ACCESS M. Rizqi Padma Negara; M. Syafarudin Mahaputra
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 supply chain finance, 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 msme resilience to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects supply chain finance, msme resilience, 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.
RESPONSIBLE ARTIFICIAL INTELLIGENCE FOR MANAGERIAL DECISION SUPPORT: AN ASSURANCE-ORIENTED CAPABILITY MODEL Maya Ariyanti; Nazhira Nindya Padma Hanuun
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 responsible artificial intelligence, 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 managerial decision support to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects responsible artificial intelligence, managerial decision support, 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.
INTEGRATING CLIMATE RISK INTO ENTERPRISE RISK MANAGEMENT: A GOVERNANCE FRAMEWORK FOR STRATEGIC RESILIENCE Nia Riana; Nida Garnida Fitrianti
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on integrating climate risk into enterprise risk management, 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 integrating climate risk into enterprise risk management, 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.
SUSTAINABILITY ASSURANCE READINESS: CONNECTING MATERIALITY, DATA CONTROLS, AND CREDIBLE DISCLOSURE Nurhaeni Sikki; Nurlaela Kumala Dewi
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on sustainability assurance readiness, 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 sustainability assurance readiness, 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.
MARKETING-FINANCE ALIGNMENT AND CUSTOMER PROFITABILITY: AN INTEGRATED PERFORMANCE GOVERNANCE MODEL Nyoman Dwika Ayu Amrita; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on marketing-finance alignment, 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 customer profitability to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects marketing-finance alignment, customer profitability, 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.
LEAN PROCESS CONTROL IN SERVICE OPERATIONS: BALANCING FLOW EFFICIENCY, QUALITY, AND CUSTOMER VALUE Fitriana; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on lean process control in service operations, 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 process discipline to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects lean process control in service operations, process discipline, and partner coordination through five mutually reinforcing capabilities: end-to-end visibility, process discipline, partner coordination, risk-based controls, and adaptive 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.
WOMEN'S ENTREPRENEURSHIP IN DIGITAL ECOSYSTEMS: A GOVERNANCE MODEL FOR CAPABILITY, ACCESS, AND INCLUSIVE GROWTH M. Rizqi Padma Negara; Sri Ermeila
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 3 (2026): Jesocin : March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on women's entrepreneurship in digital ecosystems, 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 women's entrepreneurship in digital ecosystems, 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.
PUBLIC-SECTOR DATA GOVERNANCE AND DECISION QUALITY: A FRAMEWORK FOR ACCOUNTABLE DIGITAL ADMINISTRATION Sri Rochani Mulyani; Maya Ariyanti
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on public-sector data 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 decision quality to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects public-sector data governance, decision quality, 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.
STRATEGIC COST MANAGEMENT FOR THE GREEN TRANSITION: LINKING INVESTMENT, RESOURCE EFFICIENCY, AND LONG-TERM VALUE Nazhira Nindya Padma Hanuun; Ucu Supriatna
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on strategic cost management, 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 the green transition to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects strategic cost management, the green transition, 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.
CUSTOMER COMPLAINTS AS ORGANIZATIONAL LEARNING: A SERVICE GOVERNANCE MODEL FOR TRUST AND CONTINUOUS IMPROVEMENT Vip Paramarta; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 4 (2026): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on customer complaints as organizational learning, 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 complaints as organizational learning, 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.