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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 Jurnal Riset Terapan 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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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

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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.
The THE ROLE OF ATTRIBUTION THEORY IN EXPLAINING MANAGERIAL AND ACCOUNTING DECISION-MAKING Qatrinnada, Khansa Nayra; Kesuma, Sambas Ade
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze the role of attribution theory in explaining managerial and accounting decision-making through a Systematic Literature Review (SLR) approach attribution theory proposes that individuals interpret events by assigning them to internal causes, such as ability or intention, or to external causes, such as situational pressure or environmental factors. Using PRISMA guidelines, this study reviewed 21 Scopus-indexed articles published between 2020 and 2025, limited to the Business, Management, and Accounting fields and written in English. The findings show that attribution theory is widely applied to explain how managers evaluate performance outcomes, how stakeholders interpret corporate disclosures, and how consumers assess organizational actions. When organizational decisions are perceived as internally motivated and sincere, they lead to positive outcomes such as increased trust, satisfaction, and reputation. Conversely, decisions perceived as externally driven or manipulative tend to generate skepticism and negative evaluations. This study contributes to the literature by synthesizing recent empirical evidence on the application of attribution theory in managerial and accounting contexts, thereby clarifying its role in shaping evaluative and behavioral decision-making outcomes. Practically, the findings provide insights for managers, accountants, and organizations to improve performance evaluation, communication strategies, and disclosure practices by considering how attribution processes influence stakeholder perceptions. Keywords: : Attribution Theory, Managerial Decision-Making, Accounting Decision- Making, Internal and External Attribution, Organizational Behavior.
Co-Authors Br Purba, Neni Marlina Butet, Rossdelfhin Erwin, Keulana Firman Syarif Harahap, Riva Ubar Hulu, Margareth Zhandra Trixie Ina Liswanty Iskandar Muda Juwita Agustrisna Kaban, Nara Pelita Sari Kurnia Sari, Ayu Lubis, Citra Windy Mailani, Desi Maramis, Yolanda Noviasari Masse, Finka Azzahra Utami May Hana Bilqis, May Hana Muda, Iskandar Muda MUHAMMAD FAHMI Nabilla Dwi Agintha Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nurul Izzah Lubis, Nurul Izzah Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Qatrinnada, Khansa Nayra 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