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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) Jurnal Akuntansi dan Keuangan International Journal of Economics, Management and Accounting International Journal of Economics, Accounting, and Management
Keulana Erwin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025) Susan Cornelya Hermina; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6006

Abstract

The development of Artificial Intelligence (AI) has brought fundamental transformations to business and accounting practices, improving work efficiency, analytical accuracy, and organizational governance. However, these advancements also raise critical questions regarding ethics, professional responsibility, and human resource readiness. This study aims to conduct a Systematic Literature Review (SLR) of recent literature concerning the relationship between ethics, technology readiness, and AI implementation in business and accounting contexts. The review maps empirical and conceptual studies from 2024-2025, including research conducted in Vietnam, Lebanon, and Indonesia. The findings reveal that AI adoption success is influenced by technology readiness, perceived usefulness, and ease of use, yet it also heavily depends on ethical culture and organizational governance. Previous studies tend to overlook the role of moral factors, data transparency, and ethical oversight in AI implementation. Therefore, this study emphasizes the need for integration between digital ethics and technology readiness as a foundation for sustainable AI development in business and accounting.
The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025) Shara Ketty Moretta Situmorang; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6368

Abstract

The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting
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.
The Effect of Capital Structure, Profitability, and Liquidity on Stock Returns, with Company Size as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period Firza Azzahra; Keulana Erwin; Parapat Gultom
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1767

Abstract

The purpose of this research is to examine the impact of capital structure, profitability, and liquidity on stock returns, taking into account company size as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. Data from the Indonesia Stock Exchange served as the foundation for this research. The sampling technique employed was purposive sampling. This research included a sample of 11 companies from the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023, with a total of 55 companies. Moderated Regression Analysis (MRA), secondary data, and panel data regression analysis were the methods used. According to the findings of this study, capital structure has a positive and considerable impact on share returns, liquidity has a positive and significant impact on share returns, and profitability has no effect on share returns. The impact of profitability on stock returns is not greatly moderated (strengthened) by firm size
Co-Authors Abdillah Arif Nasution Arsyadanal Haq Imanda Aynil Ajijar Hamdani Delvina Hotmatullayni Siregar Erlina Erlina Fahmi Natigor Nasution Firza Azzahra Idhar Yahyah Isfenti Sadalia Iskandar Muda Ismi Izzati Laura Wahdatul M Zainul Bahri Torong Melani Tanjung Muammar Khaddafi Mutia Ismail Naleni Indra Parapat Gultom Rasdianto Rina Bukit Sambas Ade Kesuma Shara Ketty Moretta Situmorang Sitepu, Lia Eriska Sunny Angelia Naibaho Susan Cornelya Hermina Tuti Rahmawati Yeni Absah Zul Azmi