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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Accounting and Investment Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman Interdisciplinary Social Studies Jurnal Impresi Indonesia Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Indonesian Research Journal on Education Hexagon IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Amerta
Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
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Journal : Journal of Social Research

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Explaining a Decade of Inconsistency: A Systematic Review of AIS Effectiveness in Indonesia Ahad, Suci Ramadhanti; Munandar, Agus
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2701

Abstract

This study addresses the persistent inconsistencies in the literature regarding the effectiveness of Accounting Information Systems (AIS) in Indonesia. Employing a Systematic Literature Review (SLR) of 70 Sinta-indexed articles from 2014-2024, we find that while human resource competence and internal control systems are the most studied determinants of financial reporting quality, their reported impacts are highly contradictory. Our analysis reveals these inconsistencies are not random but are systematically driven by contextual moderators, primarily entity type (government vs. private sector) and organizational maturity. The study’s primary contribution is the development of an integrated, context-contingent conceptual model. By synthesizing the D&M IS Success Model with Agency Theory and the Resource-Based View, this model reframes prior contradictions not as anomalies, but as predictable outcomes of complex contextual interactions. This provides a more cohesive theoretical foundation for future AIS research and offers a nuanced diagnostic tool for practitioners in emerging economies.
Co-Authors Abdul Ghafar Ismail Adhikara, Muhammad Fachruddin Arrozi Ahad, Suci Ramadhanti Ahmad Fajri Akbar, Rizky Amin, Rashidi Andriyanto, Irwin Angelia Angelia Anjani, Dito Fatria Antasti, Erico Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arifin, Muhammad Rais Ariza, Dani Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Aulia, Aisa B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Budi Wibowo Chusanudin, Achmad Dawam, Yanuar Pribadi Delang, Teresa Ona Dewi Kurniawati Diana, Wahyu Didik Sugiyanto Djumiyati, Dewi Edi Hamdi Eka Bertuah Elis, Elis Elisabeth Angelina Esye, Yendi Fajri Ilham, Dika Fatihurrahman, Muhammad Hilmi Firdaus Fitri, Riza Aulia G, Andhika Maula Gaus, Muh Hadibowono, Satrio Haryanto Haryanto Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Indradewa, Rhian Janah, Niftahul Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kartika Dewi Djunaedi, Mira Khasanah, Fitriyani Korat, Chevri Kriswanto, Reynaldi Kurniawan, Muhammad Aditya Latifah, Cindy Longa, Erna Lutfitasari, Mayang M. Haris Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maryanti, C Susi Maulana, Rizkian Mohammad Soleh Nurzaman Monica, Novia Chris Muflihah, Dewi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Naibaho, Santy Berliana Ningrum, Ira Sita Nofrohu Retongga Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nur’Afiah, Luthfin Okchatamsi, Dian Oktaviyani, Rusna Pharmasetiawan, Garin Putra, Samuel Niko Putra, Wili Rahma Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rasikha, Alya Resca, Yuliana Restuwangi, Reginda Sri Rizaldi, Fredy Rizki, Tri Rohayati, Eneng Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra S, Lina Marlina Sabdotomo, Azamu Said, Lola Luviana Said, Lola Luviana Samsun, Samsun Sandy Sandy Sapto Jumono Sihaloho, Saut Wolker Sihono, Agus Siswantoro, Dodik Sita Ningrum, Ira Sopianti, Yusi Sri Nurhayati Suharna, Jaka Sulim, Dewi Siswanti Sunjaya, Robi Suwongso, Imanuel Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Tjahjadi, Effendi Triyana, Eva Tya Sani Uci Sulandari Wahyuni, Cantika Wawan Darmawan Wijaya, Suryanto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Y, Alia Dwi Yuni Astuti Yusup Setiawan, Yusup