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All Journal Jurnal Mantik Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management
Sambas Ade Kesuma
Universitas Sumatera Utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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 1 
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.
ENTERPRISE RESOURCE PLANNING: SYSTEMATIC LITERATURE REVIEW Febriana Roosmawati; Sambas Ade Kesuma; Iskandar Muda Damanik
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 3 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i3.2866

Abstract

Research on Enterprise Resource Planning is very interesting to do with the development of technology globally. Through a systematic literature review, an analysis is carried out related to the year of research , countries, topics discussed, theories used, and research methods. Thirty-five papers from the Science Direct, Pro Quest, Springer Link, and Emerald Insight databases were used for analysis. The analysis steps used the PRISMA method. From the analysis, it was found that ERP research has been increasing in recent years. The most widely discussed themes are the key to successful ERP implementation and the role of ERP in improving organizational performance. Finally, this study has limitations and suggests areas for future research.
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Wahyuni Maisarah Pane; Sambas Ade Kesuma; Risanty; Firman Syarif; Iskandar Muda
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
Co-Authors Fahmi Natigor Nasution Febriana Roosmawati Firman Syarif Iskandar Muda Iskandar Muda Damanik Keulana Erwin Rina Br. Bukit Risanty Sembiring, Muhammad Simba Sembiring, Sisi Maghfirah Rahmah Wahyuni Maisarah Pane Wilda Anabia Prasasti Yosep Halomoan Sirait