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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal Informatic, Education and Management (JIEM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economics, Management and Accounting International Journal of Economics and Management Research Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Keulana Erwin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Digitalization for Governance and Compliance: A Systematic Review of E-Invoicing and E-Filing Systems Aynil Ajijar Hamdani; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.239

Abstract

This study reviews global research on digital transformation, examining how e-invoicing, e-filing, digital port systems, and supply-chain data integration affect governance and compliance. the digitalization improves transparency, efficiency, and compliance, though regulatory differences remain a challenge. This research employs a literature review method by analyzing scholarly articles relevant to the topic. Digital transformation such as e-invoicing, e-filing, digital platforms, and supply-chain data integration improve governance, transparency, and efficiency. Real-time data and fewer manual errors enhance auditability. Evidence from several countries confirms better payment accuracy, logistics performance, and tax compliance, though regulatory harmonization especially within the EU remains a challenge. This study integrates cross-country evidence to clarify fragmented findings, showing that digitalization enhances transparency, reduces information asymmetry, and strengthens compliance across regulatory contexts. This study shows that digital tools improve transparency, efficiency, and compliance, guiding policymakers in adopting integrated platforms to reduce fraud and strengthen governance. This study is limited by its reliance on a literature review method, constrained to articles published within specific timeframes and academic databases.
Financial Performance Analysis of Hospitals in North Sumatra Afiezan, Adam; Muda, Iskandar; Keulana Erwin; Muammar Khaddafi
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.147

Abstract

This study aims to analyze the financial performance of hospitals in North Sumatra by examining key financial indicators, including liquidity, solvency, and profitability ratios. The research employs a quantitative, descriptive approach, using secondary financial data from hospital financial statements over a specific period. The analysis focuses on assessing the hospitals’ ability to manage resources efficiently, meet short-term and long-term obligations, and sustain operational performance. The results indicate that the overall financial performance of hospitals in North Sumatra is relatively stable, although variations exist among institutions. Liquidity ratios generally fall within acceptable levels, suggesting that hospitals can meet short-term liabilities. Solvency ratios indicate a moderate level of financial risk, while profitability ratios show that some hospitals still face challenges in generating optimal financial returns due to high operational costs and reliance on external funding. The study concludes that improving cost efficiency, strengthening financial management practices, and adopting performance-based management strategies are essential to enhance hospital financial sustainability. These findings provide valuable insights for hospital management and policymakers in developing strategies to improve financial performance and ensure the long-term viability of healthcare services in North Sumatra.
A Comprehensive Analysis of Global Digital Payment Systems: A Systematic Literature Review (2019–2025) Yuli Anra Damanik; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.679

Abstract

The development of information and communication technology (ICT) has significantly influenced the global financial sector. One of the most important innovations is the digital payment system, which has transformed the way people perform financial transactions—making them faster, safer, and more efficient. This study aims to identify the trends, theories, methods, and research gaps related to digital payment systems through the Systematic Literature Review (SLR) approach.Data were collected from ten international scientific articles indexed in Scopus and ScienceDirect between 2015–2025. The findings reveal that the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) are the most dominant theories explaining user adoption behavior. The main influencing factors include trust, security, ease of use, and perceived risk.This study highlights a paradigm shift from technical aspects toward behavioral and regulatory perspectives. Future research should focus on cross-platform integration, blockchain-based security, and the development of digital financial literacy policies.
Co-Authors Abdillah Arif Nasution Afiezan, Adam Arsyadanal Haq Imanda Aynil Ajijar Hamdani Delvina Hotmatullayni Siregar Erlina Erlina Fahmi Natigor Nasution Haya Fadiyah Hanin Idhar Yahyah Isfenti Sadalia Iskandar Muda Iskandar Muda Ismi Izzati Laura Wahdatul M Zainul Bahri Torong Melani Tanjung Muammar Khaddafi Mutia Ismail Naleni Indra Rasdianto Rina Bukit Sambas Ade Kesuma Sitepu, Lia Eriska Sunny Angelia Naibaho Tuti Rahmawati Yeni Absah Yuli Anra Damanik Zul Azmi