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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI International Journal of Applied Finance and Business Studies International Journal of Economics, Management and Accounting Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Erwin, Keulana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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The Influence of Quality of Productive Assets, Liquidity, and Profitability on Risk Management Disclosure with Company Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Rizki Marbun, Sri; Erwin, Keulana; Syarif, Firman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.85

Abstract

The research investigates the impact of productive asset quality, liquidity, and profitability on risk management disclosure in Indonesian banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. Utilizing Eviews 10 software, the analysis employs panel data regression, descriptive statistical tests, multiple linear regression, and moderation analysis. The sample comprises 22 banking companies, selected through random sampling, using secondary data. Findings indicate a significantly negative relationship between productive asset quality and risk management disclosure. Moreover, firm size amplifies this negative impact. In contrast, liquidity and profitability do not significantly influence risk management disclosure. Notably, firm size diminishes the significance of liquidity and profitability in the context of Indonesian banking companies. These results offer insights into the intricate dynamics of risk management disclosure and highlight the nuanced role of firm size in shaping these relationships.
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.
PERAN PEMERINTAH DESA DALAM MENINGKATKAN PEMMAHAMAN DALAM MENGGUNAKAN IOT DI DESA SEI SEMAYANG Muda, Iskandar; Erwin, Keulana; Sembiring, Deri; Abdiyanto
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v4i1.8035

Abstract

Latar Belakang Masalah: Era digitalisasi dan Society 5.0 menuntut percepatan adopsi teknologi, termasuk di tingkat pedesaan, guna meningkatkan efisiensi sektor pertanian, UMKM, dan pelayanan publik. Desa Sei Semayang, yang memiliki potensi pertanian dan keragaman UMKM, menghadapi tantangan dalam keterbatasan literasi teknologi (IoT) masyarakat. Penelitian ini bertujuan untuk menganalisis peran Pemerintah Desa Sei Semayang dalam meningkatkan pemahaman dan penggunaan teknologi Internet of Things (IoT) serta mengidentifikasi faktor penghambat dan pendukungnya. Metode pengabdian: yang digunakan adalah kualitatif deskriptif, dengan data yang diperoleh melalui wawancara, observasi, dan studi dokumentasi. Hasil pengabdian: menunjukkan bahwa Pemerintah Desa Sei Semayang telah menjalankan perannya sebagai fasilitator dan motivator melalui program pendampingan, sosialisasi, dan penyediaan infrastruktur internet desa. Namun, tingkat pemahaman masyarakat masih bervariasi, dipengaruhi oleh faktor usia dan akses perangkat. Pemerintah desa berperan penting dalam memediasi teknologi yang mendukung smart farming dan pemasaran digital UMKM lokal. Faktor pendukung utama adalah partisipasi aktif pemuda desa, sementara hambatan utamanya adalah terbatasnya anggaran operasional untuk pelatihan intensif dan rendahnya literasi digital pada kelompok tani usia lanjut. Penelitian ini menyimpulkan bahwa peran proaktif pemerintah desa, yang didukung kolaborasi dengan pihak akademisi atau swasta, sangat krusial dalam mempercepat transformasi digital di Desa Sei Semayang.
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.
Co-Authors Abdiyanto Abdiyanto Firman Syarif Iskandar Muda Kaban, Nara Pelita Sari Kesuma, Sambas Ade Nasution, Fahmi Natigor Rizki Marbun, Sri Rodhiyah, Indah Sembiring, Deri Sibarani, Grace Fiftyrina Sidabutar, Nelly Reinalda Sihombing, Sovia Irawaty