Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Profixa: International Journal of Economic and Business Research
Mery Rohaya Sihombing
Universitas Jambi
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Systematic Literature Review: The Influence of Management Accounting Information Systems on Organizational Performance Mery Rohaya Sihombing; Wirmie Eka Putra; Yuliusman; Fredy Olimsar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64670

Abstract

The rapid advancement of information technology has made Management Accounting Information Systems (MAIS) essential for supporting managerial decision-making and improving organizational efficiency, yet the extent of their influence on organizational performance remains fragmented in the literature. This research aims to analyze and map the development of literature regarding the influence of Management Accounting Information Systems (MAIS) on organizational performance. The study applies a Systematic Literature Review (SLR) approach following PRISMA guidelines. Articles were identified from Scopus, Google Scholar, Emerald, and ScienceDirect databases from 2023–2025. Initial identification found 152 articles, and after screening, 25 articles met inclusion criteria. Findings indicate that MAIS positively influences organizational performance through improved decision-making quality, operational efficiency, managerial control, and strategic alignment. However, organizational culture, technological readiness, and top management support remain important moderating factors. In conclusion, the mere implementation of MAIS is insufficient; rather, its effectiveness depends on contextual alignment and organizational capabilities, and future research should explore mediating variables and emerging technologies such as artificial intelligence and cloud-based systems.
Systematic Literature Review: Determinants of Financial Statement Disclosure in Local Governments and Implications for Jambi City Government Mery Rohaya Sihombing; Sri Rahayu; Rico Wijaya
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmqmhs27

Abstract

Financial statement disclosure is a critical element of public sector accountability and transparency, yet the determinants influencing disclosure quality in local governments remain fragmented across the literature. This study aims to systematically review and synthesize the determinants of local government financial statement disclosure and to derive implications for the Jambi City Government. Using a Systematic Literature Review (SLR) approach, relevant studies were identified from major academic databases and analyzed through thematic synthesis and qualitative content analysis. The findings indicate that disclosure quality is influenced by interconnected factors, including human resource competence, governance quality, internal control systems, audit mechanisms, organizational commitment, information systems, and accounting standards implementation. The review also reveals growing attention to technological and organizational dimensions alongside traditional governance and compliance factors. The synthesis suggests that effective disclosure practices require integrated institutional, managerial, and technological support rather than reliance on regulatory compliance alone. The study contributes by providing a comprehensive framework of disclosure determinants and offering evidence-based insights for strengthening financial transparency and accountability in local governments.
Co-Authors Fredy Olimsar Rico Wijaya Z Sri Rahayu Wirmie Eka Putra Yuliusman -