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All Journal Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM
Nanda Chairunnisa
Universitas Sumatera Utara, Indonesia
Religion Arts Humanities Industrial & Manufacturing Engineering Social Sciences

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Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi Nanda Chairunnisa; Najra Nabiilah Ajar; Iskandar Muda
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam (November- April)
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.551

Abstract

The development of digital technology has brought fundamental changes to accounting theory and practice. The digital transformation marked by the application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) has not only affected accounting information systems but also challenged the relevance and conceptual framework of conventional accounting standards such as IFRS and PSAK. This study aims to examine the relevance of classical accounting theory as described by Donleavy in facing the dynamics of financial reporting digitalization. Using a descriptive qualitative approach through literature study, this study evaluates how AI, ML, and IoT change the concepts of faithful representation, measurement reliability, and decision usefulness in financial reporting. The results show that the application of digital technology strengthens transparency, efficiency, and the value of accounting information, but at the same time poses conceptual challenges to the recognition, measurement, and verification of digital assets and artificial intelligence algorithms. A principles-based standards approach is considered more relevant than rule-based standards in the digital context because it provides flexibility and room for professional judgment regarding data-based transactions and intangible assets.
Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025) Nanda Chairunnisa; Sambas Ade Kesuma; Firman Syarif; Iskandar Muda
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1349

Abstract

The rapid advancement of financial technology has positioned electronic money (e-money) as a critical innovation in modern payment systems, making the alignment between technological capabilities and user requirements essential for successful adoption. This study conducts a systematic literature review to examine the application of Task–Technology Fit (TTF) theory in e-money and digital payment research published between 2020 and 2025, with the aim of synthesizing empirical evidence and identifying theoretical and methodological gaps in the existing literature. Following the systematic review protocol proposed by Kitchenham and Charters, a comprehensive search was conducted in the Scopus database using predefined keywords related to TTF and fintech, yielding 1,424 articles that were subsequently filtered through inclusion and exclusion criteria to obtain 26 primary studies. Quality assessment was performed using five predefined criteria, and data extraction addressed five research questions concerning TTF model types, research focus, theoretical integration, methodological approaches, and knowledge gaps. The findings indicate that 80.8% of the reviewed studies employed extended or hybrid TTF models integrated with behavioral theories, particularly UTAUT/UTAUT2 and TAM. Most studies focused on technology adoption, followed by utilization and fit-related analyses, with quantitative approaches dominating the literature and SEM-PLS emerging as the most frequently used analytical technique. Geographically, research was concentrated in European countries, notably the United Kingdom, the Netherlands, and Switzerland, with a marked increase in publications observed in 2024. Despite the robustness of TTF in explaining e-money adoption, the review identifies persistent gaps related to contextual factors such as digital literacy and trust, limited cross-cultural perspectives, and a lack of longitudinal and experimental designs, highlighting the need for stronger theoretical integration and broader methodological approaches to advance fintech adoption research across diverse socio-economic contexts.
Co-Authors Firman Syarif Iskandar Muda Iskandar Muda Najra Nabiilah Ajar Sambas Ade Kesuma