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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal EMT KITA Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI International Journal of Demos Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Social Service and Research International Journal of Applied Finance and Business Studies Utsaha: Journal of Entrepreneurship Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Journal of Artificial Intelligence and Digital Business International Journal of Entrepreneurship and Sustainability Studies Journal of Social Science
Kesuma, Sambas Ade
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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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
Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025) Chairunnisa, Nanda; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
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.
A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025 Maramis, Yolanda Noviasari; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
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.v4i2.1351

Abstract

This study presents a Systematic Literature Review (SLR) of research applying Affordance Theory in the context of digital technology from 2020 to 2025. A total of 49 peer-reviewed studies were analyzed to identify dominant constructs, mediating mechanisms, boundary conditions, and research gaps. The findings show that perceived, actualized, and technological affordances serve as core constructs explaining how digital features enable or constrain user behavior. Mediating factors such as trust, engagement, and learning orientation influence how affordances translate into digital outcomes, while contextual conditions such as organizational culture and technological complexity shape their effectiveness. Despite its growing application, the literature remains fragmented, with limited theoretical integration and methodological diversity. Future research should adopt process-oriented, longitudinal, and mixed-method approaches to enhance the explanatory power of Affordance Theory. This review contributes to a clearer theoretical understanding of how digital affordances drive behavioral and organizational transformation in the evolving digital era.
TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL Sibarani, Grace Fiftyrina; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.808

Abstract

This study aims to provide a comprehensive understanding of the evolution of the concept of cybersecurity accounting, its underlying theories, the methodological approaches used in previous research, and identify research gaps for further development. A Systematic Literature Review (SLR) approach was used to analyze 15 Scopus and Elsevier-indexed scientific articles published between 2022 and 2025. The synthesis results indicate that cybersecurity accounting plays a strategic role in ensuring the integrity of financial reports, the reliability of digital audits, and compliance with data security policies. Theories such as Protection Motivation Theory (PMT), Neutralization Theory, and Stewardship Theory serve as the main frameworks in explaining individual behavior and organizational governance towards cyber risks. Meanwhile, the most widely used research method is a survey-based quantitative approach, followed by regression analysis models and empirical exploration. This study identified a research gap in the integration of artificial intelligence (AI) and machine learning (ML) to detect and prevent cyberattacks in accounting systems. Furthermore, cross-national studies and interdisciplinary approaches linking accounting security, ethics, and accountability are still limited. The findings are expected to enrich the literature and form the basis for developing more adaptive accounting security policies in the era of digital transformation.
The Landscape of Current Cloud Accounting Research: A Systematic Literature Review Rodhiyah, Indah; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5931

Abstract

This study systematically maps the recent cloud accounting literature, focusing on adoption factors, impacts on organizational performance, analytical technology implementation, and the theoretical frameworks and methodologies used in research conducted from 2024 to 2025. This study uses a Systematic Literature Review (SLR) guided by the PRISMA protocol. Data sources were obtained from the Scopus database using the single search string "cloud accounting" applied to Title/Abstract/Keywords fields. A total of 202 articles were identified and screened in stages based on publication year (2024-2025), document type, publication status, language, open access, and journal quality (Q1-Q4 based on Scimago Journal Rank). The selection process resulted in 16 final articles indexed in quartiles (Q1: 2 articles; Q2: 3 articles; Q3: 9 articles; Q4: 2 articles). Key findings are: (1) technological (security, compatibility, IT infrastructure), organizational (readiness, management support, employee capability), and environmental (stakeholder pressure, regulation) factors determine adoption; (2) cloud accounting enhances financial reporting quality, strengthens internal control, and curbs creative accounting; (3) analytical algorithms (k-Means, ID3, CAP, IGOA-KELM) are increasingly applied to support more intelligent financial decision-making. (4) Technology Acceptance Model (TAM) and Technology-Organization-Environment (TOE) frameworks dominate theoretical approaches, with Structural Equation Modeling (SEM) as the primary analytical method. This study provides a comprehensive synthesis integrating three previously fragmented research streams (adoption, impact, analytics) and offers practitioners evidence-based guidance for cloud accounting implementation, while identifying critical research gaps for future investigation.  
A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025) Kaban, Nara Pelita Sari; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
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.
Co-Authors Agintha, Nabilla Dwi Br Purba, Neni Marlina Butet, Rossdelfhin Erwin, Keulana Firman Syarif Harahap, Riva Ubar Hulu, Margareth Zhandra Trixie Iskandar Muda Juwita Agustrisna Kaban, Nara Pelita Sari Kurnia Sari, Ayu Liswanty, Ina Lubis, Citra Windy Mailani, Desi Maramis, Yolanda Noviasari Masse, Finka Azzahra Utami May Hana Bilqis, May Hana Muda, Iskandar Muda MUHAMMAD FAHMI Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nurul Izzah Lubis, Nurul Izzah Pane, Wahyuni Maisarah Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Risanty Rodhiyah, Indah Saribu, Yolanda Angel Sabatani Dolok Sianturi, Parmonangan Sibarani, Grace Fiftyrina Sidabutar, Nelly Reinalda Sihombing, Sovia Irawaty Simamora, Mikhael Radot Simatupang, Ika Suryani Wardani, Mellinda Sri Yuntika, Lydia