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All Journal IKRA-ITH EKONOMIKA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Ilmiah Wahana Pendidikan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management PESHUM Harmoni Economics: International Journal of Economics and Accounting
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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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.
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.
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.
Digitalization of SMEs Using Financial Technology: A Systematic Literature Review Thalita Syafira; Sambas Ade Kesuma; Keulana Erwin; Fahmi Natigor Nasution
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16484

Abstract

This study aims to analyze the role of Financial Technology (FinTech) in driving the digitalization of Micro, Small, and Medium Enterprises (MSMEs) through a systematic literature review. This study followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines in the article selection process, with data sourced from the Scopus database. From an initial search yielding 41 articles, 11 articles meeting the inclusion criteria were selected for further analysis. Additionally, this study employs bibliometric analysis using the VOSviewer software to map relationships among concepts in the literature. The results indicate that FinTech serves as the primary enabler of SME digitalization through three key dimensions: behavioral factors, capabilities, and performance. Behavioral factors, such as perceived benefits and social influence, are critical determinants of technology adoption. Meanwhile, digital capabilities and financial literacy play a role in enhancing the effectiveness of FinTech adoption. In terms of performance, FinTech-based digitalization has proven capable of improving operational efficiency, transparency, and the competitiveness of SMEs. However, the existing literature still shows significant fragmentation, with most studies examining these dimensions separately. Therefore, this study contributes by integrating these three dimensions into a single comprehensive conceptual framework to explain the role of FinTech in the digitalization of SMEs. These findings are expected to serve as a foundation for further research and provide practical implications for SME stakeholders, policymakers, and FinTech service providers.
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.
A Technology Adoption in MSMEs: A Literature Review Using Innovation Diffusion Theory (2023-2025) Diah Utami Kusuma Wardani; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 6 No. 1 (2026): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2026
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v6i1.11724

Abstract

This study conducts a Systematic Literature Review (SLR) to synthesize recent research on the application of the Diffusion of Innovation (DOI) Theory in analyzing technology adoption among SMEs and micro enterprises. A total of 37 peer-reviewed articles published between 2023 and 2025 were examined to identify research trends, thematic focuses, and challenges in innovation diffusion. The findings indicate a growing application of DOI driven by increasing digitalization and the pursuit of innovation-based competitiveness. Four major themes emerge: digital technology adoption, organizational readiness, environmental and institutional influences, and post-adoption performance outcomes. Results show that innovation adoption enhances efficiency, performance, and market reach but is hindered by limited resources, digital skill gaps, and infrastructural constraints. Despite these challenges, DOI remains a robust theoretical framework for understanding technology diffusion in resource-limited enterprises. The study contributes by consolidating recent DOI applications and offering practical insights to support policymakers and practitioners in advancing MSME digital transformation. Keywords: Diffusion of Innovation Theory, Technology Adoption, MSMEs
Role Social Media in Enhancing Accounting Information System Effectiveness and Organizational Performance in Tapanuli Hotels Maulana Siregar; Iskandar Muda Damanik; Sambas Ade Kesuma
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.464

Abstract

This study aims to analyze the role of social media in improving the effectiveness of Accounting Information Systems (AIS) and organizational performance in hotel companies in South Tapanuli using the Resource-Based View (RBV) perspective. Within the RBV framework, innovation and knowledge sharing are viewed as strategic organizational resources that can influence AIS effectiveness and ultimately impact organizational performance. This study employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to managers, owners, and the accounting, information technology, and operational divisions of hotels in South Tapanuli. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that innovation has no significant effect on Accounting Information System effectiveness. Conversely, knowledge sharing has a positive and significant effect on Accounting Information System effectiveness. Furthermore, Accounting Information System effectiveness has been shown to have a positive and significant effect on organizational performance. The R-square value indicates that variation in AIS effectiveness is largely explained by innovation and knowledge sharing, while the contribution of AIS effectiveness to organizational performance is relatively small compared to other factors outside the research model. These findings indicate that knowledge sharing practices are a dominant factor in increasing the effectiveness of Accounting Information Systems, which in turn impacts the performance of hotel organizations in South Tapanuli. Therefore, hotel companies need to strengthen their knowledge-sharing culture and optimize the use of information systems to support competitiveness and organizational goals.
Analisis Keberhasilan Aplikasi Online Food Delivery Menggunakan Model Electronic Commerce System Success pada Mahasiswa S1 Akuntansi Universitas Sumatera Utara Sambas Ade Kesuma; Vicken Dominick Febrian Marbun
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2839

Abstract

Penelitian ini bertujuan untuk mengukur keberhasilan aplikasi Online Food Delivery pada mahasiswa/i aktif S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara menggunakan model Electronic Commerce System Success. Dimensi yang diteliti meliputi information quality, system quality, service quality, perceived value, user satisfaction, dan intention to reuse. Penelitian ini menggunakan pendekatan kuantitatif dengan desain cross sectional dan metode survei terhadap 285 responden yang dipilih menggunakan teknik purposive sampling. Pada penelitian ini data dikumpulkan dengan menyebarkan kuesioner kepada responden. Hasil penelitian ini menunjukkan information quality, system quality, dan service quality berpengaruh positif dan signifikan terhadap perceived value dan user satisfaction. Selain itu, perceived value berpengaruh positif dan signifikan terhadap user satisfaction dan intention to reuse. Kemudian, hasil penelitian juga menunjukkan user satisfaction berpengaruh positif dan signifikan terhadap intention to reuse aplikasi Online Food Delivery. Di antara seluruh hubungan yang diuji, pengaruh user satisfaction terhadap intention to reuse merupakan hubungan yang paling dominan, sedangkan service quality menjadi faktor yang paling kuat dalam membentuk perceived value. Temuan ini menunjukkan bahwa peningkatan kualitas layanan berperan penting dalam menciptakan nilai yang dirasakan pengguna, sementara kepuasan pengguna menjadi faktor utama yang mendorong keberlanjutan penggunaan aplikasi Online Food Delivery. Penelitian ini memberikan kontribusi empiris dengan memperluas penerapan model Electronic Commerce System Success pada konteks aplikasi Online Food Delivery di kalangan mahasiswa Indonesia.
A SYSTEMATIC LITERATURE REVIEW OF THE SERVQUAL MODEL: THEORETICAL DEVELOPMENTS AND RESEARCH TRENDS IN SERVICE QUALITY, SATISFACTION, AND LOYALTY Yasmin Shafa Mumtaazah; Sambas Ade Kesuma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to examine the effect of service quality on customer satisfaction and loyalty based on the SERVQUAL model, particularly in the context of higher education and the digital service sector. The study uses a Systematic Literature Review approach based on the PRISMA method with a search of reputable articles in the Scopus database during the period 2023–2025. The identification process included screening titles, abstracts, and theme relevance, followed by an assessment of eligibility based on SERVQUAL dimensions, empirical methods, and the main focus of the research. The data extracted included research objectives, variables, sectors, methods, and key findings. The results of the discussion show that the five dimensions of SERVQUAL, namely tangibility, reliability, responsiveness, assurance, and empathy, have a positive effect on customer satisfaction. In the digital context, additional dimensions such as usability, efficiency, and learnability are increasingly relevant in improving the user experience. The analyzed studies also reveal that satisfaction acts as an important mediator in the relationship between service quality and loyalty, so that service quality not only creates positive perceptions but also encourages the formation of long-term relationships with customers. In the higher education sector, responsiveness and assurance are the main determinants of student satisfaction, while in e-commerce, aspects of trust and convenience strengthen customer loyalty. In conclusion, SERVQUAL remains relevant for measuring service quality across sectors and supports quality management strategies. However, limitations related to the subjectivity of customer perceptions indicate the need for further research through the integration of digital experience variables and switching costs to gain a deeper understanding.
Co-Authors Aidecya Nesya Goldyatamy Dalimunthe Chyntia Afifah Diah Utami Kusuma Wardani Emy Aurelia Ginting Evita Christina Zeffanya P Fahmi Natigor Nasution Febriana Roosmawati Firman Syarif Gracea Jasmine Br Pandia Iskandar Muda Iskandar Muda Damanik Keulana Erwin Maulana Siregar Nasution, Abdillah Arif Neyla Ayu Nabila Norman Silalahi Rina Br. Bukit Risanty Sembiring, Muhammad Simba Sembiring, Sisi Maghfirah Rahmah Silva Aurelia Br Sinulingga Taufik Akbar Parluhutan Thalita Syafira Vicken Dominick Febrian Marbun Wahyuni Maisarah Pane Wilda Anabia Prasasti Yasmin Shafa Mumtaazah Yosep Halomoan Sirait