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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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Systematic Literature Review Intention to Use E-Wallet Liswanty, Ina; 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.v3i3.300

Abstract

The development of the world of technology today is marked by the emergence of several types of communication technology and electronic payment systems. This payment system has revolutionized transaction methods around the world. An electronic wallet or commonly referred to as an E-Wallet is a digital payment instrument through any type of electronic media such as a computer, laptop or cell phone. Due to the ease of using e-wallets in today's daily activities, the purpose of this research is to find out what are the factors that influence people's intention to use e-wallets to carry out all types of transactions in their lives obtained through the System Literature Review method. Literature was collected from 2017-2022 and identified from 131 articles on the Emerald Insign page after several elimination stages, there were 15 articles that met the criteria that had been made. This method is used to identify, review, evaluate and interpret some of the available research on the phenomenon of interest, as well as specific related research questions. The results of this study indicate that the most common factor influencing a person's intention to use an e-wallet is perceived usefulness with the TAM theoretical model.
Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review Nasrah, Hidayati; 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.v3i3.301

Abstract

Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. However, there is still very little information regarding these CAATTs. This research is based on increasing knowledge about the success of CAATTs, this is useful for analyzing implementation and operational problems with a broader understanding of the practices contained in internal audit departments that use CAATTs technology. Therefore, we present a systematic literature review on the factors that determine an auditee to use CAATTs technology. This research was conducted using a qualitative analysis of the things that influence an audit to use CAATTs in the auditing process based on previous studies. The findings from this study indicate that what influences an audit to use CAATTs is time efficiency, work effectiveness, auditor confidence, company partners, processing accuracy, techniques and services, purchase costs, understanding of using CAATTs, background of the audit itself, motivation to learning, performance expectations, characteristics of the audit team, support or coercion, and facilities.
MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review) Kurnia Sari, Ayu; 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.v3i3.302

Abstract

MSME is one of the products belonging to the small and environmentally friendly industrial sector. The concept of MSMEs related to green accounting and digitization is still not optimal, so this can be used as research. The purpose of this research is to see how the concept of green accounting and digitization of accounting for MSMEs is developing. To show macro and micro perspectives on green accounting, an issue related to the environment and ecological science, and the sustainable management of natural ecosystems. This research method was carried out using the study literature review method. The population used is 1,603 units of the MSME sector in the city of Medan. The results of this study state that SMEs will be able to upgrade to a high level by applying digitalization to their market place and the concept of green accounting which can provide income for the environment and MSMEs.
Efficient Market Hypothesis: A Systematic Literature Review Butet, Rossdelfhin; Kesuma, Sambas Ade
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3549

Abstract

The Efficient Market Hypothesis is a very important idea in today's money world, helping us understand how money markets work everywhere. This organized study of existing writings carefully looks at the ideas and proof connected to the Efficient Market Hypothesis. The study looks closely at its three types: weak, semi-strong, and strong, along with ideas like investors acting wisely and prices changing randomly. The findings reveal uncertain proof about whether this idea works all the time. Some studies agree, suggesting that market prices quickly show all available information. However, the existence of unusual market behaviors constantly challenges this idea. These differences are often described by emotional factors learned in the study of behavioral finance, which go against the idea that market players always make reasonable choices. Special focus is given to market situations that often show clear weak-form problems. This mainly happens because of uneven information levels and greater market changes. The study of existing writings finally decides that while the Efficient Market Hypothesis is still the main way to look at markets, its ability to explain things needs extra help. It's important to add behavioral ideas to explain market differences we see, giving useful advice for creating strong investment plans, especially in growing economies.
A Systematic Review of the E-ServQual Theory in the E-Business Context (2020–2025) Simatupang, Ika Suryani; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17798618

Abstract

This Systematic Literature Review (SLR) examines the application of the E-Servqual theory developed by Parasuraman et al. (2005) within e-business research published from 2020 to 2025. The review highlights that the E-Servqual model continues to be theoretically robust and practically relevant in assessing electronic service quality amid rapid digital transformation. Across the selected studies, the dimensions of Efficiency, System Availability, and Privacy consistently emerge as the most dominant factors influencing users’ evaluation of digital service excellence. These dimensions are especially critical as businesses increasingly rely on online platforms to deliver services, manage customer interactions, and support technology-based accounting processes. Most of the reviewed studies adopt a quantitative research approach, with survey instruments used to capture user perceptions of electronic service quality. The collected data are predominantly analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), demonstrating its popularity for measuring complex relationships between service quality dimensions and user satisfaction or behavioral intentions in digital environments. The consistent use of this analytical method also reflects the growing emphasis on empirical validation in e-business and digital accounting research. Overall, the findings of this SLR reinforce the position of E-Servqual as a flexible and comprehensive theoretical framework for evaluating service quality in technology-driven settings. Its adaptability allows researchers and practitioners to assess various digital platforms, including online marketplaces, financial technology services, and accounting information systems. Thus, E-Servqual remains an essential tool for understanding user experience and enhancing service performance in modern e-business ecosystems.  Keywords  : E-Servqual, Electronic Service Quality, E-Business, Digital Accounting, User Experience, SLR
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