Article Per Year (5 Year)
p-Index From 2021 - 2026
3.51
P-Index
This Author published in this journals
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
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Pane, Wahyuni Maisarah; Kesuma, Sambas Ade; Risanty; Syarif, Firman; Muda, Iskandar
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.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
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.
ARTIFICIAL INTELLIGENCE, BIG DATA, AND BLOCKCHAIN TECHNOLOGIES IN FINANCIAL FRAUD DETECTION: A SYSTEMATIC LITERATURE REVIEW Sidabutar, Nelly Reinalda; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8t605p38

Abstract

Financial fraud has become one of the most critical challenges in the modern digital economy, particularly with the rapid expansion of e-commerce, mobile payments, and online financial transactions. Artificial Intelligence (AI), Big Data Analytics (BDA), and Blockchain technology have emerged as transformative tools for enhancing fraud detection, prevention, and mitigation. This systematic literature review (SLR) aims to synthesize the state-of-the-art academic research on how these technologies contribute to identifying, predicting, and controlling fraudulent activities in financial systems. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, twenty-three peer-reviewed studies published between 2019 and 2025 were analyst based on their theoretical frameworks, methodological designs, and empirical findings. The results reveal three main technological convergence trends: (1) the integration of AI and BDA for pattern recognition and anomaly detection; (2) the use of Blockchain for decentralized data security and auditability; and (3) the hybridization of AI–Blockchain–Big Data for real-time fraud prevention. The review also identifies current challenges, such as data privacy concerns, model interpretability, and the scalability of analytical frameworks. This study contributes to the literature by providing a holistic view of technological evolution in financial fraud detection, highlighting key gaps, and proposing a future research agenda for more transparent, adaptive, and intelligent financial ecosystems.
THE ROLE OF INTERNET OF THINGS (IOT) IN TRANSFORMING ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Sihombing, Sovia Irawaty; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vf6sh937

Abstract

The rapid emergence of the Internet of Things (IoT) has transformed how accounting information systems (AIS) operate in the digital era. This study presents a Systematic Literature Review (SLR) of ten international journal articles published between 2023 and 2024 to analyze IoT’s influence on accounting practices, adoption models, and organizational performance. The findings reveal that IoT integration improves the timeliness, accuracy, and transparency of financial data while supporting automation and predictive analytics in accounting. When combined with other technologies such as Blockchain and XBRL, IoT enhances interoperability, auditability, and traceability across financial systems. The dominant theoretical frameworks include the Technology Acceptance Model (TAM), the Technology–Organization–Environment (TOE) model, and Socio-Technical Systems Theory, highlighting the interplay between technology and human factors. Despite these benefits, research gaps persist in empirical validation, long-term sustainability, and data governance. This review contributes to digital accounting scholarship by proposing an integrative view of IoT-based accounting and identifying future research opportunities to strengthen accountability, efficiency, and strategic decision-making in digitalized financial environments.
TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Yuntika, Lydia; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
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