Vol. 3 No. 10 (2026): JESOCIN - October

The October 2026 issue of JESOCIN focuses on practical problems in enterprise performance, liquidity planning, procurement resilience, cooperative governance, and responsible use of artificial intelligence in accounting. Manuscripts are considered within the journal scope of economics, business, management, accounting, finance, and socioeconomic development.

Published: 2026-10-02

Articles

Contribution Margin Discipline in Digital Promotions for MSMEs

Angling Sugiatna, Ijang Faisal (Author)

1-10
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Separating Receivable Uncertainty from Cash Obligations in MSME Liquidity Planning

Cucu Sugyati, Adang Haryaman (Author)

11-20
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Backup Supplier Independence and Procurement Resilience in Small Enterprises

Ulfa Yuniati, Cucu Sugyati (Author)

21-30
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Decision-Rationale Transparency in Cooperative Conflict-of-Interest Management

Adang Haryaman, Angling Sugiatna (Author)

31-40
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Evidence Traceability in AI-Assisted Accounting Summaries for Small Enterprises

Ijang Faisal, Cucu Sugyati (Author)

41-50
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