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All Journal Jurnal Locus Penelitian dan Pengabdian Eduvest - Journal of Universal Studies
Agusman Sianturi
Universitas Sriwijaya
Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Health Professions Mathematics Neuroscience Social Sciences

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Foresight Bias in Decision Accuracy and Prevention Frameworks: A Systematic Literature Review Agusman Sianturi; Muhammad Ario Permadi; Rahmad Hidayat; Yulia Saftiana
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 5 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i5.5795

Abstract

Decision-making accuracy is often compromised by cognitive biases, particularly foresight bias, which distorts future-oriented judgments and leads to suboptimal outcomes in both human and AI-based systems. This research investigates the role of foresight bias in influencing decision accuracy and examines various prevention frameworks to mitigate bias in decision-making processes through a Systematic Literature Review (SLR) approach. A total of 20 recent peer-reviewed articles were systematically analyzed following PRISMA guidelines to identify patterns related to cognitive bias, predictive decision-making, and bias mitigation strategies. The findings reveal that foresight bias significantly reduces decision accuracy by distorting future-oriented judgments, particularly in complex and uncertain environments, and is further reinforced by cognitive tendencies such as overconfidence and illusion of control, as well as biases embedded in artificial intelligence (AI) and machine learning systems. Moreover, the interaction between human and algorithmic bias increases the likelihood of suboptimal decisions, especially in forecasting and data-driven contexts. The research also highlights that the negative impact of bias can be effectively minimized through the implementation of prevention frameworks, including debiasing strategies, explainable AI, human-in-the-loop approaches, and multi-objective optimization, which collectively enhance transparency, accountability, and decision quality. This research contributes to the literature by providing a comprehensive synthesis of foresight bias and decision accuracy, while offering practical insights for improving decision-making in complex and digitalized environments.
The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review Agusman Sianturi; Inten Meutia; Hasni Yusrianti; Ika Sasti Ferina; Yusnaini Yusnaini
Eduvest - Journal of Universal Studies Vol. 6 No. 5 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i5.53151

Abstract

This study presents a Systematic Literature Review (SLR) examining the influence of internal control and management control system (MCS) on financial performance, with operational efficiency as a mediating variable. The review synthesizes 50 empirical articles published between 2020 and 2026, collected from SINTA, Emerald, Elsevier (ScienceDirect), MDPI, ProQuest, Taylor & Francis, and Google Scholar using defined inclusion–exclusion criteria. The findings indicate a growth trend in publications, with a peak in 2023, and reveal that most studies employ quantitative approaches grounded primarily in Agency Theory and Contingency Theory. Empirical evidence shows that internal control and MCS are the most frequently examined determinants of financial performance, while operational efficiency increasingly serves as a mediating mechanism linking control systems to profitability outcomes. Financial performance is predominantly measured using accounting-based indicators such as ROA and ROE. The synthesis highlights empirical inconsistencies and identifies gaps, particularly the limited integration of mediation models, cross-country analysis, and robust analytical methods. This review provides a structured overview of research trends and future research directions in management, control and financial performance literature.
Co-Authors HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Inten Meutia Muhammad Ario Permadi Rahmad Hidayat Yulia Saftiana Yusnaini Yusnaini