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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Social Service and Research Utsaha: Journal of Entrepreneurship Journal of Artificial Intelligence and Digital Business International Journal of Entrepreneurship and Sustainability Studies Journal of Social Science
Kesuma, Sambas Ade
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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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

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Abstract

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Training In Preparing Financial Statements with Simple Booking Techniques in Group Farmers Batang Sirih Dusun Lubuk Rattan I, Desa Teluk, Kecamatan Secanggang, Kabupaten Langkat Rangkuti, May Hana Bilqis; Kesuma, Sambas Ade; Risanty; Agustrisna, Juwita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v7i2.6929

Abstract

Batang Sirih Farmers Group is a farming group located in Teluk Village, Secanggang District, Langkat Regency, North Sumatra Province. This farmer group has approximately 30 members. The purpose of establishing the Batang Sirih farmer group is to empower farmers to gain skills and experience in the hope that later they can generate income and improve their economy. In its development, the Batang Sirih Farmer Group has now carried out a variety of Micro, Small and Medium Enterprises (MSMEs) as a livelihood related to farming management, including herbal business, plant fertilizer business, and other agricultural crops. However, in carrying out its business, the Batang Sirih Farmers Group encountered several problems related to its business. The main problem that is often faced by business actors is the lack of awareness to record business finances because of the lack of knowledge about financial accounting, resulting in the business financial system being unable to distinguish between business profits and household finances. This activity aims to provide a guide that can be used by every MSME to make financial reports.
Resource-Based View Theory to Achieve a Sustainable Competitive Advantage of the Firm: Systematic Literature Review Mailani, Desi; Hulu, Margareth Zhandra Trixie; Simamora, Mikhael Radot; Kesuma, Sambas Ade
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2002

Abstract

The Resource-Based View (RBV) Theory  explains the importance of VRIN/O resources and characteristics for achieving the sustainable competitive advantage. The purpose of this SLR is to analyze the role of RBV in the process of achieving SCA, especially in the supply chain and customer information field, as well as the role of RBV in previous research and for independent startup companies. This Systematic Literature Review (SLR) was created based on previous research that was collected and analyzed to obtain facts that support the current research findings. Data collection was carried out using the literature review method by classifying and eliminating data sources that did not meet certain indices, which then resulted in the finding that the RBV Theory plays a role in the supply chain in forming SCA by creating VRIN/O resources, namely maintaining good relationships with suppliers and then deploying and using resources. power properly. In addition, customer information can be a resource in VRIN/O, which is expected to increase and maintain customer loyalty, which is part of a sustainable competitive advantage. Based on previous research, RBV is not suitable for application in operations management research and startups. However, it encourages entrepreneurs to be more creative in managing their limited resources. Efforts have been made to write and collect facts in this SLR as much as possible, but like research in general, this SLR cannot be free from the limitations of dependence on actualization of previously collected data sources.
Research Review on Blockchain Adaptation to VAT Lubis, Nurul Izzah; Kesuma, Sambas Ade; Muda, Iskandar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.297

Abstract

Blockchain technology may provide a solution for the tax industry. It is a distributed ledger that makes it possible to trade anything of value securely, openly, and with less threat of fraud. People might find it simpler to pay their taxes, and governments might find it easier to close the tax gap. But getting from theory to practice is a long journey that also presents challenges, which needed to be discussed. This paper reviewed previous research specifically on the adaptation of blockchain to Value-Added System (VAT). Apart from the theoretical framework and proposed prototype, the majority of research used a qualitative approach, according to the findings. The decentralized network was mostly used as the blockchain structure and design for VAT, with a private block. The consensus that’s mainly used among the articles is PoA, PoA, and PBFT.
Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices Fahmi, Muhammad; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.298

Abstract

The purpose of this study is to examine the development of digital technology, including blockchain technology, cloud computing and big data contributing to companies, as well as accounting and auditing practices. The study method uses a systematic literature review (SLR) with a bibliometric approach. The results of the study show that the consistent use of blockchain technology, cloud computing and big data has contributed to increasing organizational effectiveness and efficiency, but the problem of high costs, as well as data security and confidentiality are the most important issues in using these three digital technologies.
Corporate Governance as a Determiner of Tax Avoidance: A Literature Review Study Lubis, Citra Windy; Kesuma, Sambas Ade; Muda, Iskandar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.299

Abstract

Tax avoidance is an act of legally reducing taxes or taking advantage of loopholes in tax laws. Some aspects of corporate governance that are often used in tax avoidance research are ETR, Incentives, company board composition, company ownership structure, Auditor Quality, and customers. This study uses a literature review research method using 34 articles related to tax avoidance and corporate governance starting from 2006 – 2022. More research on tax avoidance was carried out in 2018 with the aspect of governance that is most often researched is the structure of corporate ownership which is more many use agency theory as a basis for research. A low ETR reflects a low tax burden resulting from tax evasion. Empirical evidence suggests that an independent and strong board composition will have a negative impact on tax evasion. The company's ownership structure has an impact on the separation of ownership and control which can encourage tax evasion. The auditor's reputation is the most important thing that must be maintained by an auditor so that it is likely that the auditor is less tolerant of companies trying to avoid taxes committed by their clients. Customers can be used as a tax strategy that companies can use to avoid taxes
Co-Authors Agintha, Nabilla Dwi Br Purba, Neni Marlina Butet, Rossdelfhin Firman Syarif Harahap, Riva Ubar Hulu, Margareth Zhandra Trixie Iskandar Muda Juwita Agustrisna Kurnia Sari, Ayu Liswanty, Ina Lubis, Citra Windy Mailani, Desi Masse, Finka Azzahra Utami May Hana Bilqis, May Hana Muda, Iskandar Muda MUHAMMAD FAHMI Nasrah, Hidayati Nurul Izzah Lubis, Nurul Izzah Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Risanty Saribu, Yolanda Angel Sabatani Dolok Simamora, Mikhael Radot Simatupang, Ika Suryani Wardani, Mellinda Sri