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Contact Name
Raden Roro Fatma Sari
Contact Email
jurnal@jesocin.com
Phone
+628132010792
Journal Mail Official
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
EXPORT READINESS OF MSMES: AN INTEGRATED CAPABILITY MODEL FOR MARKET, FINANCE, COMPLIANCE, AND LOGISTICS Nida Garnida Fitrianti; Nurlaela Kumala Dewi
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 export 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 msmes to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects export readiness, msmes, 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.
WATER AND ENERGY ECO-EFFICIENCY ACCOUNTING: LINKING PHYSICAL FLOWS, COSTS, AND SUSTAINABILITY DECISIONS Nurhaeni Sikki; Nyoman Dwika Ayu Amrita
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 water, 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 energy eco-efficiency accounting to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects water, energy eco-efficiency accounting, 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.
ARTIFICIAL INTELLIGENCE GOVERNANCE FOR ACCOUNTING ESTIMATES: A FRAMEWORK FOR MODEL RISK, EVIDENCE, AND OVERSIGHT Raden Roro Fatmasari; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on artificial intelligence 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 accounting estimates to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects artificial intelligence governance, accounting estimates, 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.
TREASURY AND LIQUIDITY GOVERNANCE IN MID-SIZED ENTERPRISES: AN INTEGRATED CONTROL AND RESILIENCE MODEL Ijang Faisal; Kosasih
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on treasury, 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 liquidity governance in mid-sized enterprises to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects treasury, liquidity governance in mid-sized enterprises, 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.
PROCUREMENT ANALYTICS AND SUPPLIER RISK: A RESPONSIBLE DECISION-SUPPORT CAPABILITY FRAMEWORK Sri Ermeila; Nida Garnida Fitrianti
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on procurement 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 supplier risk to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects procurement analytics, supplier risk, 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.
EMPLOYEE WELL-BEING AND SUSTAINABLE PRODUCTIVITY: A HUMAN-CAPITAL GOVERNANCE MODEL Sri Rochani Mulyani; Nurhaeni Sikki
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on employee well-being, 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 sustainable productivity to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects employee well-being, sustainable productivity, 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.
INCLUSIVE DIGITAL MARKETING AND ACCESSIBILITY: A CUSTOMER-VALUE FRAMEWORK FOR RESPONSIBLE GROWTH Ucu Supriatna; Wawan Ichwanudin
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 7 (2026): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on inclusive digital marketing, 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 accessibility to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects inclusive digital marketing, accessibility, 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.
INTEGRATED REPORTING IN REGIONAL ENTERPRISES: CONNECTING STRATEGY, CAPITALS, PERFORMANCE, AND ACCOUNTABILITY Vip Paramarta; Adang Haryaman
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on integrated reporting 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 control ownership to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects integrated reporting in regional enterprises, 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.
CYBER RESILIENCE AND THIRD-PARTY GOVERNANCE IN BANKING: AN ASSURANCE MODEL FOR CRITICAL SERVICES Afferdhy Ariffien; Asep Gunawan
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on cyber 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 third-party governance in banking to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects cyber resilience, third-party governance in banking, 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.
TAX DATA QUALITY AND ELECTRONIC INVOICING: A GOVERNANCE FRAMEWORK FOR RELIABLE COMPLIANCE AND BUSINESS INSIGHT Anggun Yolistina; Bucky Wibawa Karya Guna
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 8 (2026): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background: Organizations increasingly depend on tax data quality, 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 electronic invoicing to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects tax data quality, electronic invoicing, 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.