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Contact Name
Raden Roro Fatma Sari
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jurnal@jesocin.com
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+628132010792
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Kriez Center Jl. Ter. Jkt. No. 30D Bandung
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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
INTERNAL AUDIT AGILITY IN RAPIDLY CHANGING ORGANIZATIONS: A RISK-BASED CAPABILITY FRAMEWORK Adang Haryaman; Anggun Yolistina
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 internal audit agility in rapidly changing organizations, 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 internal audit agility in rapidly changing organizations, 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.
FAIR PARTICIPATION OF MSMES IN PLATFORM ECONOMIES: A GOVERNANCE MODEL FOR DATA, ACCESS, AND RECIPROCAL VALUE Afferdhy Ariffien; Arif Budi Raharja
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 fair participation, 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 in platform economies to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects fair participation, msmes in platform economies, 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.
BUSINESS CONTINUITY CAPABILITY IN REGIONAL ENTERPRISES: INTEGRATING SCENARIOS, CONTROLS, AND ADAPTIVE LEARNING Asep Gunawan; Diah Fatma Sjoraida
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on business continuity capability in regional enterprises, 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 business continuity capability in regional enterprises, 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.
DECISION-USEFUL ESG METRICS: A GOVERNANCE FRAMEWORK FOR MATERIALITY, TRACEABILITY, AND BALANCED PERFORMANCE Bucky Wibawa Karya Guna; Endang Ruchiyat
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on decision-useful esg metrics, 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 decision-useful esg metrics, 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.
FINTECH PARTNERSHIP GOVERNANCE FOR BANK PEREKONOMIAN RAKYAT: BALANCING INNOVATION, CONTROL, AND CUSTOMER PROTECTION Faisal Matriadi; Finny Redjeki
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on fintech partnership 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 bank perekonomian rakyat to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects fintech partnership governance, bank perekonomian rakyat, 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.
INVENTORY VISIBILITY AND RETAIL RESILIENCE: AN INTEGRATED DATA AND CONTROL CAPABILITY MODEL Farida Yulianty; Fitriana
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on inventory visibility, 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 retail resilience to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects inventory visibility, retail resilience, 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.
KNOWLEDGE MANAGEMENT AND SUCCESSION RESILIENCE: A GOVERNANCE MODEL FOR PRESERVING ORGANIZATIONAL CAPABILITY Ijang Faisal; Lili Adi Wibowo
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 5 (2026): Jesocin : May
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on knowledge 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 succession resilience to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects knowledge management, succession resilience, 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.
ANTI-FRAUD CULTURE AND WHISTLEBLOWING GOVERNANCE: CONNECTING SPEAK-UP SYSTEMS WITH ACCOUNTABLE RESPONSE Kosasih; M. Rizqi Padma Negara
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 6 (2026): Jesocin : June
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on anti-fraud culture, 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 whistleblowing governance to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects anti-fraud culture, whistleblowing governance, 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.
DIGITAL IDENTITY, CUSTOMER DUE DILIGENCE, AND PROTECTION: A TRUSTED ONBOARDING FRAMEWORK M. Syafarudin Mahaputra; Nazhira Nindya Padma Hanuun
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 6 (2026): Jesocin : June
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on digital identity, 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 due diligence to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects digital identity, customer due diligence, and protection 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.
PERFORMANCE DASHBOARDS WITHOUT METRIC GAMING: A GOVERNANCE MODEL FOR BALANCED AND TRACEABLE DECISIONS Maya Ariyanti; Nia Riana
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 6 (2026): Jesocin : June
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on performance dashboards without metric gaming, 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 performance dashboards without metric gaming, 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.