Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Applied Finance and Business Studies IIJSE
Fahmi Natigor Nasution
Universitas Sumatera Utara, Medan, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025) Nara Pelita Sari Kaban; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.422

Abstract

This study systematically reviewed recent developments in the use of information systems and digital technologies for detecting and reducing greenwashing in corporate sustainability reporting during the period of 2024–2025. Using a systematic literature review approach based on established guidelines, this study examined forty-five peer-reviewed journal articles published between January 2024 and September 2025. The findings showed that information systems had progressed from basic data management tools into integrated digital ecosystems that employed artificial intelligence, natural language processing, blockchain, and environmental, social, and governance analytics to identify misleading sustainability disclosures. The review revealed four major themes, namely digital transparency and data integrity, technology-driven detection and predictive analysis, governance and ethical structures, and sector-specific reporting practices. Although meaningful advancements had been achieved, several challenges persisted, particularly the absence of standardized digital verification models and limited accountability in algorithm-based assessments. This study contributed to theoretical and practical discussions by mapping how information-system-based models strengthened the credibility of sustainability reporting and by outlining future research directions to improve greenwashing detection mechanisms.
STRATEGY TO ENHANCE THE COMPETITIVENESS OF COFFEE BEAN EXPORTERS IN NORTH SUMATRA Cindy Sakhila; Fahmi Natigor Nasution; Wahyu Ario Pratomo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10324

Abstract

This study aims to formulate strategies to enhance the competitiveness of coffee bean exporters in North Sumatra in facing global market dynamics. Considering North Sumatra's strategic role as one of Indonesia's leading producers of high-quality Arabica coffee, this research focuses on four key factors affecting competitiveness, namely product quality, production costs, pricing, and international trade policies. The research employs a mixed-method approach with case studies involving five coffee export companies: PT. Ujang Jaya International, PT. Tibeka Jaya Abadi, PT. Arvis Sanada Sanni Indonesia, PT. Mulya Sari Mandiri, and PT. Indokom Citra Persada. Data collection was conducted through in-depth interviews, observations, document studies, and questionnaire distribution. Qualitative data were analyzed using the SOAR (Strengths, Opportunities, Aspirations, Results) framework, while quantitative data were analyzed using the Analytical Hierarchy Process (AHP) method to determine strategic priorities. The findings indicate that enhancing product quality through international certifications and cupping tests, improving production cost efficiency through modern sorting processes and direct farmer partnerships, as well as optimizing government export promotion policies are key factors in strengthening the competitiveness of North Sumatra's coffee bean exports. These findings are expected to provide practical contributions for exporters, policymakers, and the development of academic literature in agricultural export management.
Co-Authors Cindy Sakhila Keulana Erwin Nara Pelita Sari Kaban Sambas Ade Kesuma Wahyu Ario Pratomo