Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Business and Behavioural Entrepreneurship Utsaha: Journal of Entrepreneurship Journal of Social Science
Kesuma, Sambas Ade
Unknown Affiliation
Chemistry Economics, Econometrics & Finance Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
EARNINGS MANAGEMENT IN CORPORATE GOVERNANCE: A SYSTEMATIC LITERATURE REVIEW Wardani, Mellinda Sri; Saribu, Yolanda Angel Sabatani Dolok; Kesuma, Sambas Ade
Utsaha: Journal of Entrepreneurship Vol. 2 Issue 2 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i2.334

Abstract

Increased profits will attract shareholders. In order to attract their attention, companies will conduct various ways about the financial health and company performance that are available in the public domain before they are publicized. Therefore, the company has the motivation to implement earnings management that can increase profits to improve its performance results. Therefore, this research aims to determine the impact of earnings management on corporate governance. This research method used a systematic literature review with Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines for articles that have been published during 2010-2023. Around 170 articles were obtained from journal databases, such as Emerald Insight, Scopus, Science Direct, and others. Furthermore, data validation and testing were conducted to obtain 50 articles that could be used as the main research. The main point of this literature study is to examine the earnings management function in corporate governance in various published articles.
THE IMPLEMENTATION OF MANDATORY OR VOLUNTARY FOR CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMATIC LITERATURE REVIEW Putri, Cut Nurul Tasya; Masse, Finka Azzahra Utami; Kesuma, Sambas Ade
Utsaha: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.337

Abstract

CSR (Corporate Social Responsibility) is the responsibility of a company for the impact of their decisions and activities on society and the environment through open and ethical behavior. The existence of companies in the midst of society contributes to the national problem of unemployment. The implementation of CSR in Indonesia is still not transparent whether it is voluntary or mandatory. However, this research does not only discuss the Indonesian side, but globally in several countries from 2007-2023. Therefore, this research aims to find out the implementation of mandatory or voluntary CSR in Indonesia and some countries. The method used is systematic literature review. The result of this research is voluntary CSR is still commonly used in various countries, including developing countries, even though some countries have regulated mandatory CSR by law. However, voluntary CSR is still practiced because the law is not enough for companies to implement mandatory CSR. Companies will be more stable if they implement mandatory and voluntary CSR in a balanced way in order to consider the interests of stakeholders, the company, the environment and society.
Technological Innovations in Auditing: A Systematic Literature Review on the Use of AI and Digitalization Lubis, Porkas Sojuangon; Kesuma, Sambas Ade; Muda, Iskandar
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.05

Abstract

This study explores the adoption of Artificial Intelligence (AI), Blockchain, and Robotic Process Automation (RPA) in the field of auditing, focusing on their impact on audit efficiency and transparency. The main issue addressed is how these emerging technologies can transform traditional auditing practices and the challenges related to their integration. The objective is to examine the benefits and challenges associated with the implementation of these technologies and how they can enhance the accuracy, transparency, and speed of audits. The research employs a systematic literature review (SLR) method, analyzing findings from 33 studies to synthesize key insights into the adoption of AI, Blockchain, and RPA in auditing. Key findings reveal that AI enhances decision-making and data analysis, Blockchain ensures data integrity and transparency, and RPA automates routine tasks, improving the overall audit process. The research identifies challenges, including ethical concerns, high implementation costs, and the need for skilled professionals. In conclusion, while these technologies offer significant improvements in auditing, successful adoption requires overcoming barriers such as regulatory challenges, data privacy issues, and ensuring adequate training for auditors.
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks Br Purba, Neni Marlina; Kesuma, Sambas Ade; Muda, Iskandar
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53688

Abstract

This study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories. Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientation
Quality of Effective Audits and Audit Committees Harahap, Riva Ubar; Agintha, Nabilla Dwi; Kesuma, Sambas Ade; Muda, Iskandar Muda
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

-
Co-Authors Agintha, Nabilla Dwi Br Purba, Neni Marlina Harahap, Riva Ubar Iskandar Muda Masse, Finka Azzahra Utami Muda, Iskandar Muda Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Saribu, Yolanda Angel Sabatani Dolok Wardani, Mellinda Sri