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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Mantik Ilomata International Journal of Tax and Accounting International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management International Journal of Economics, Accounting, and Management Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu PESHUM Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Keulana Erwin
Fakultas Ekonomi Dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
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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
PERAN PEMERINTAH DESA DALAM MENINGKATKAN PEMMAHAMAN DALAM MENGGUNAKAN IOT DI DESA SEI SEMAYANG Iskandar Muda; Keulana Erwin; Deri Sembiring; 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.
ANALISA SISTEM KEUANGAN DESA UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT DI DESA SEI SEMAYANG ayu kurnia sari; Hendra Saputra; Iskandar Muda; Keulana Erwin; Rina Bukit
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 2 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Latar Belakang Masalah: Pemerintah desa dapat menyelenggarakan berbagai program, seperti pelatihan keterampilan, penyediaan akses permodalan, dan bantuan bibit/ternak, yang secara langsung berdampak pada peningkatan produktivitas dan pendapatan masyarakat. Menjadi fasilitator yang menjembatani masyarakat dengan pihak luar, seperti pemerintah tingkat atas, swasta, atau lembaga non-pemerintah, untuk mendapatkan dukungan, informasi pasar, dan kemitraan strategis. Kesimpulan: Implementasi Sistem Keuangan Desa (Siskeudes) di Desa Sei Semayang telah berjalan secara sistematis dan berhasil meningkatkan transparansi serta akuntabilitas tata kelola Anggaran Pendapatan dan Belanja Desa (APBDes). Penggunaan sistem berbasis digital ini meminimalisir risiko penyalahgunaan anggaran dan memastikan perencanaan serta pelaporan keuangan desa dilakukan sesuai dengan regulasi yang berlaku.
A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025) Nara Pelita Sari Kaban; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
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.
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
The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera Noviani; Erlina; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2377

Abstract

This study investigates the effects of digital information technology, digital marketing, and human resource capacity on SME performance in North Sumatera. Although numerous prior studies have examined these variables separately, a significant gap persists regarding their synergistic effects, especially among SMEs in developing regions. To address this gap, the present study developed an integrated model using an explanatory research design. Data were collected through a survey of 232 SMEs that actively adopt digital technology in North Sumatra Province, representing a targeted sample of digitally active small and medium enterprises in a developing region. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) due to its suitability for examining complex relationships in a predictive, non parametric manner with relatively small sample sizes. The results indicate that all three variables exert positive and significant effects on SME performance, with digital marketing emerging as the strongest predictor. These findings underscore the importance of resource integration in enhancing SME competitiveness in emerging economies.
ARTIFICIAL INTELLIGENCE, BIG DATA, AND BLOCKCHAIN TECHNOLOGIES IN FINANCIAL FRAUD DETECTION: A SYSTEMATIC LITERATURE REVIEW Nelly Reinalda Sidabutar; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
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 EFFECTS OF ETHICAL CULTURE AND LEADERSHIP STYLE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE IN THE RECTOR'S BUREAU OF UNIVERSITAS SUMATERA UTARA Aninditya Amanda; Iskandar Muda; Keulana Erwin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the influence of ethical culture and leadership style on fraud prevention, and investigates the mediating role of organizational commitment in those relationships at the Rector's Office of Universitas Sumatera Utara (USU). Employing a causal-associative quantitative design, data were collected from 106 employees through purposive sampling via structured questionnaires. Data analysis utilized covariance-based Structural Equation Modeling (SEM) using IBM AMOS software. Results indicate that ethical culture has a significant positive direct effect on fraud prevention (CR = 2.589; p = 0.010), while leadership style exerts no significant direct effect (CR = 1.901; p = 0.057). Both ethical culture (CR = 2.426; p = 0.015) and leadership style (CR = 2.743; p = 0.006) significantly and positively influence organizational commitment. Organizational commitment, in turn, significantly promotes fraud prevention (CR = 3.579; p < 0.001). Sobel test results confirm that organizational commitment significantly mediates the effect of ethical culture (t = 2.008; p = 0.045) and fully mediates the effect of leadership style (t = 2.177; p = 0.029) on fraud prevention. These findings underscore the critical importance of cultivating ethical climate and building employee commitment as complementary mechanisms in institutional fraud prevention strategies.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY WITH FREE CASH FLOW AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD OF Frisky Anistya; Fahmi Natigor Nasution; Keulana Erwin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze whether liquidity, leverage, profitability, independent commissioner, and institutional ownership affect dividend policy with free cash flow as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The study employed purposive sampling, selecting 25 companies from a population of 47 mining sector firms listed on the IDX, yielding 100 observations. Hypothesis testing was conducted using panel data regression analysis and Moderated Regression Analysis (MRA) with EViews software. The results indicate that liquidity does not affect dividend policy. Leverage does not affect dividend policy. Profitability has a significant positive effect on dividend policy. Independent commissioner and institutional ownership do not affect dividend policy. Free cash flow cannot moderate the effect of leverage, profitability, or institutional ownership on dividend policy.
Co-Authors Abdiyanto Abdiyanto Adam Afiezan Agung Wahyudhi Atmanegara Aninditya Amanda ayu kurnia sari Azhar Maksum Boy Baba Raja Sihaloho Dena Viona Br Kembaren Deri Sembiring Elisa Fransiska Girsang Erlina Erlina Erlina Fahmi Natigor Nasution Fahmi Natigor Nasution Firza Azzahra Frisky Anistya H. Adam Afiezan Hendra Saputra Intan Wahyuni Nasution Iskandar Muda Julia Meidarti Gea Nara Pelita Sari Kaban Nelly Reinalda Sidabutar Noviani Parapat Gultom Pesta Maria Pasaribu Rina Br. Bukit Rina Bukit Roma Gunarty Pakpahan Sambas Ade Kesuma Sambas Ade Kesuma Shara Ketty Moretta Situmorang Siti Nurmala Lubis Sri Wahyuni Sukarja, Detania Susan Cornelya Hermina Syafrizal Helmi Situmorang Taufik Kurniawan Thalita Syafira Tri Murti Lubis Tulus Manurung Virna Natasya Angeli Siburian Wilda Anabia Prasasti Wintari Harahap