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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 FINANCIAL : JURNAL AKUNTANSI International Journal of Demos 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
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 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.
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.  
TOE Framework Perspectives on Sustainability Practice Implementation: A Systematic Review Sianturi, Parmonangan; Kesuma, Sambas Ade
International Journal of Demos (IJD) Volume 7 Issue 4 (2025)
Publisher : HK-Publishing

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

Abstract

Abstract This study aims to systematically review the factors influencing the implementation of sustainability practices through the lens of the Technology–Organization–Environment (TOE) framework. Using a Systematic Literature Review (SLR) approach guided by PRISMA procedures, 65 peer-reviewed articles were initially identified from the Scopus database, and 13 studies met the final inclusion criteria because they explicitly examined sustainability practices supported by technological, organizational, and environmental determinants. The included studies span various sustainability contexts, including green supply chain management, environmental management systems, green innovation, circular economy transitions, blockchain-enabled sustainable food and pharmaceutical supply chains, agricultural traceability, e-waste urban mining, and social sustainability in MSMEs. The reviewed studies employed diverse analytical techniques such as PLS-SEM, fsQCA, panel regression, Best–Worst Method, Grey-DEMATEL, and qualitative case studies, with sample sizes ranging from 8 experts to 495 organizational respondents. The findings of this review indicate that technological factors—such as digital readiness, perceived benefits, compatibility, and blockchain/AI capability—play a central role in driving sustainability implementation. Organizational determinants, including top management support, resource readiness, and internal sustainability commitment, function as essential enablers. Meanwhile, environmental forces such as regulatory pressure, institutional norms, market competition, and customer expectations strongly influence adoption decisions. Overall, this SLR demonstrates that sustainability implementation is not shaped by a single determinant but rather by configurational interactions among technology, organizational capabilities, and environmental pressures. These results offer theoretical insights for advancing sustainability adoption models and practical implications for organizations and policymakers striving to accelerate sustainability transformation. Keywords: Technology–Organization–Environment (TOE), sustainability, technology adoption, environmental performance, systematic literature review.
Co-Authors Br Purba, Neni Marlina Butet, Rossdelfhin Erwin, Keulana Harahap, Riva Ubar Hulu, Margareth Zhandra Trixie Ina Liswanty Iskandar Muda Juwita Agustrisna Kurnia Sari, Ayu Lubis, Citra Windy Mailani, Desi Masse, Finka Azzahra Utami May Hana Bilqis, May Hana Muda, Iskandar Muda MUHAMMAD FAHMI Nabilla Dwi Agintha Nasrah, Hidayati Nasution, Fahmi Natigor Nurul Izzah Lubis, Nurul Izzah Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Risanty Rodhiyah, Indah Saribu, Yolanda Angel Sabatani Dolok Sianturi, Parmonangan Sibarani, Grace Fiftyrina Simamora, Mikhael Radot Wardani, Mellinda Sri