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All Journal The Indonesian Accounting Review Jurnal Point Equilibrium Manajemen dan Akuntansi
Amalia Siti Khodijah
Universitas Cipasung, Tasikmalaya, Indonesia
Economics, Econometrics & Finance

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Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review Amalia Siti Khodijah; Neni Meidawati; Ataina Hudayati; Sri Sudiarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5202

Abstract

The popularity of sustainability topics has increased, not only ini large companies, but also in small medium enterprises (SMEs). This study aims to analyze trends in publications related to digital technology implementation on SMEs sustainability practice. This research employs bibliometric analysis with a quantitative approach to identify the most used theory, variables, most influential journals and articles in this domain. The articles was extracted from the Scopus database. After applying a set of criteria, 62 articles were selected for this analysis. This systematic review demonstrates that research on digital technology in sustainable practices of SMEs is continuously evolving. This study reveals that the European continent leads in prominent publications on this subject. The Resource-Based View Theory is frequently employed to develop conceptual frameworks within this research area. Potential avenues for future research have been identified to provide recommendations for further studies. It highlights the need for adopting new theories, embracing qualitative methods and conducting cross-generational studies. This study enhances the utilization of technology in sustainable practices of SMEs, this paper highlights the need to adopt novel theories and recommends embracing experimental and longitudinal research methodologies, to uncover deeper insights into the implementation ofdigital technology in SMEs sustainable practices.
Pengaruh Spesialisasi Industri Auditor, Audit Fee, dan Stabilitas Keuangan terhadap Fraudulent Financial Statement dengan Audit Tenure sebagai Variabel Pemoderasi : The Effect of Auditor Industry Specialization, Audit Fee, and Financial Stability on Fraudulent Financial Statements with Audit Tenure as a Moderating Variable Salma Ronaa Badriyyah; Laras Pratiwi; Amalia Siti Khodijah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.493

Abstract

This study uses audit tenure as a moderating variable to examine how auditor industry experience, audit fee, and financial stability affect false financial statements. A quantitative approach is used to analyze secondary data from 2021–2024 Indonesia Stock Exchange (IDX) infrastructure sector annual reports. The sample had 36 observations via purposeful sampling. Statistical methods include moderate regression and multiple linear regression. Results reveal that audit fees benefit faked financial statements but auditor industry specialty hurts them. No correlation exists between financial stability and fraudulent financial statements.  Audit tenure has not been shown to attenuate the connections between financial stability, audit fee, and auditor industry specialization and false financial statements.
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review Amalia Siti Khodijah; Neni Meidawati; Ataina Hudayati; Sri Sudiarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5202

Abstract

The popularity of sustainability topics has increased, not only ini large companies, but also in small medium enterprises (SMEs). This study aims to analyze trends in publications related to digital technology implementation on SMEs sustainability practice. This research employs bibliometric analysis with a quantitative approach to identify the most used theory, variables, most influential journals and articles in this domain. The articles was extracted from the Scopus database. After applying a set of criteria, 62 articles were selected for this analysis. This systematic review demonstrates that research on digital technology in sustainable practices of SMEs is continuously evolving. This study reveals that the European continent leads in prominent publications on this subject. The Resource-Based View Theory is frequently employed to develop conceptual frameworks within this research area. Potential avenues for future research have been identified to provide recommendations for further studies. It highlights the need for adopting new theories, embracing qualitative methods and conducting cross-generational studies. This study enhances the utilization of technology in sustainable practices of SMEs, this paper highlights the need to adopt novel theories and recommends embracing experimental and longitudinal research methodologies, to uncover deeper insights into the implementation ofdigital technology in SMEs sustainable practices.
Co-Authors Ataina Hudayati Laras Pratiwi Neni Meidawati Salma Ronaa Badriyyah Sri Sudiarti