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All Journal Jurnal Mantik Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management
Sambas Ade Kesuma
Universitas Sumatera Utara
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange Yosep Halomoan Sirait; Rina Br Bukit; Sambas Ade Kesuma
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3002

Abstract

This study aims to analyze the effect of good corporate governance on earning management in manufacturing company listed in Bursa Efek Indonesia for the period 2015 to 2020. The variables used in this study are managerial ownership, independent board of commissioners, institutional ownership, audit committee size and expertise. audit committee finance as an independent variable. Sampling using purposive sampling method, obtained a sample of 34 companies from 193 company populations with a total of 204 observations. The data used are the financial statements of each sample company, which are published through www.idx.co.id and www.invesnesia.com. The analytical method used in this study is a quantitative method, with classical assumption testing, as well as statistical analysis, namely multiple linear analysis. The results of the analysis show that simultaneously good corporate governance mechanisms, including managerial ownership, independent board of commissioners, institutional ownership, audit committee size and audit committee financial expertise have an effect on earning management. The results of the partial analysis show that the independent board of commissioners and the size of the audit committee have no effect on earning management, while managerial ownership, institutional ownership and financial expertise of the audit committee have a positive and significant effect on earning management.
Systematic Literature Review: Implementation of Mobile Banking Sisi Maghfirah Rahmah Sembiring; Sambas Ade Kesuma; Risanty; Muhammad Simba Sembiring
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i2.2987

Abstract

The main purpose of SLR is to answer the RQ with the results of previous studies as evidence that has been identified, assessed, and interpreted. The RQs on SLR identify the significant journals, the most influential researchers, topics, methods, and theories. Based on inclusion and exclusion criteria, 20 papers indexed by Scopus were obtained that discuss the implementation of mobile banking, with publication years ranging from 2010 to 2021. The implementation of mobile banking focuses on six topics. The most widely used method is survey research with a cross-sectional design. While TAM is the most commonly used theory, the SLR outlines implications that can assist practitioners in surmounting the deceleration issue in implementing mobile banking and preparing for the cashless era in Indonesia.
Blockchain Accounting for Transparency, Accountability, and Audit Practice: A Systematic Literature Review Wilda Anabia Prasasti; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4262

Abstract

Blockchain has become a game-changing accounting technology that is changing how businesses document, validate, and report financial data. This study aims to examine the effect of blockchain on accounting, auditing, and financial reporting’s transparency and accountability by conducting a systematic literature review (SLR) of recent works (2023–2025). Drawing on 39 peer-reviewed articles from the Scopus database that as outlined in the PRISMA process, this review synthesizes key issues, research gaps, and directions of future research. Findings demonstrate that blockchain improves efficiency, security, fraud prevention, and data transparency, but adoption remains constrained by regulatory ambiguity, infrastructural limitations, and organizational resistance. Research gaps remain in developing economies, in adoption by accounting professionals, and in the integration of blockchain with accounting standards. Future research is suggested to address these challenges by combining socio-technical and institutional perspectives. The study significantly advances the understanding of scholars, practitioners, and policymakers of how to successfully and sustainably integrate blockchain technology into accounting systems.
Co-Authors Fahmi Natigor Nasution Keulana Erwin Rina Br. Bukit Risanty Sembiring, Muhammad Simba Sembiring, Sisi Maghfirah Rahmah Wilda Anabia Prasasti Yosep Halomoan Sirait