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All Journal Journal of Economic, Bussines and Accounting (COSTING) 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) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management Journal of Artificial Intelligence and Digital Business PESHUM Harmoni Economics: International Journal of Economics and Accounting
Sambas Ade Kesuma
Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THEORY OF PLANNED BEHAVIOR Aidecya Nesya Goldyatamy Dalimunthe; Sambas Ade Kesuma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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This study aims to review and synthesize the latest empirical findings (2023-2025) on the application of the Theory of Planned Behavior (TPB) in various contexts of human behavior, with a focus on relevance, integration of additional theories, and directions for development in the modern era. The method used is a Systematic Literature Review (SLR) through searching reputable scientific databases (Taylor & Francis, MDPI, Springer, and Wiley) using a combination of keywords such as “attitude,” “subjective norms,” and “perceived behavioral control.” Selected articles were evaluated based on thematic suitability, methodological accuracy, and empirical relevance to the TPB framework. The results of the analysis show that TPB remains a dominant and flexible theory in explaining human behavior in the fields of ethics, entrepreneurship, green consumption, and digital behavior. Attitude was found to be the strongest predictor of intention (95%), followed by perceived behavioral control (87%) and subjective norms (75%), while additional variables such as morality, self-efficacy, trust, and religiosity strengthened the validity of the model. The discussion also highlights that although high intentions are often formed, there is a gap between intentions and actual behavior due to external factors such as structural barriers and social pressure. In conclusion, TPB remains relevant and effective as a cross-disciplinary model, but it needs to be developed through the integration of mixed-method approaches, moral and technology theories, and expansion into diverse cultural contexts in order to function as a more comprehensive and applicable tool for social analysis and intervention.
A SYSTEMATIC LITERATURE REVIEW OF THE ROLE OF THE TOE FRAMEWORK IN DRIVING SUSTAINABLE DIGITAL TRANSFORMATION Silva Aurelia Br Sinulingga; Sambas Ade Kesuma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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This study aims to analyze how technological, organizational, and environmental factors influence decisions to adopt digital innovations in various global and local contexts through the Technology–Organization–Environment (TOE) framework approach. The method used is a literature study with thematic analysis of dozens of Scopus-indexed scientific articles published between 2023 and 2025. The results show that the success of digital transformation is not determined by a single factor, but rather by a synergistic configuration of technological readiness, management support, and external pressure. In addition, mediating variables such as staff training and leadership support have been shown to play an important role in bridging the influence between TOE dimensions. The findings also confirm that TOE has evolved into a dynamic model that can be integrated with other theories such as TAM, RBV, and SDT to explain the social, ethical, and sustainability dimensions of technology adoption. In conclusion, an interdisciplinary and configurational approach is needed to understand the complexity, contextuality, and ethical aspects of sustainable digital transformation.
A Systematic Literature Stakeholder Theory: Review On Theoretical Development And Research Trends Gracea Jasmine Br Pandia; Sambas Ade Kesuma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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This study aims to map the development of studies on stakeholder mapping in various organizational contexts and identify theoretical and methodological approaches, as well as future research directions. In line with the increasing complexity of the global business environment, stakeholder theory is seen not only as a framework for identifying actors, but also as an analytical tool for understanding the relational dynamics, salience, and contributions between stakeholders in value creation. The method used is a Systematic Literature Review with a PRISMA approach through a search of the Scopus database for the period 2010–2025. Selection was based on relevance, accessibility, and theoretical and empirical contributions. Selected articles were analyzed thematically to identify patterns of theoretical development and methodological diversity, ranging from SLR, bibliometrics, SEM/PLS-based quantitative surveys, panel regression, to qualitative and mixed-method case studies. The results show that SLR/bibliometrics and SEM/PLS are the most dominant methods in stakeholder mapping research, followed by surveys and regression, which are widely used to assess the relationship between stakeholder pressure, innovation, and organizational performance. Thematically, recent research highlights a shift toward relational and collaborative understandings that emphasize network dynamics, cognition, and institutional pressure as key determinants in value formation. In addition, stakeholder engagement has been shown to encourage the adoption of sustainability practices, green innovation, and new business model transitions. This study concludes that stakeholder mapping contributes significantly to collaborative strategy design, but there are still gaps related to the context of developing countries and the lack of a longitudinal approach. Further research is recommended to explore the integration of cross-country approaches and the strengthening of normative dimensions to enrich theoretical and practical understanding.
Systematic Literature Review: The Impact of Service Convenience on E-Commerce Performance Neyla Ayu Nabila; Sambas Ade Kesuma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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This systematic review examines the impact of service convenience on e-commerce performance using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. The study focuses on six dimensions of service convenience: access convenience (AC), search convenience (SC), evaluation convenience (EC), transaction convenience (TC), possession convenience (PC), and post-purchase convenience (PPC). A literature search across Scopus, Web of Science, Google Scholar, and PubMed Central yielded 10 open-access articles (2021–2025) analyzing customer satisfaction, repurchase intention, and loyalty. Findings indicate that all six dimensions positively contribute to e-commerce performance, with AC and TC enhancing satisfaction by up to 30%, and PC and PPC supporting loyalty by up to 25%. The influence of these dimensions varies by market and platform. Practical implications include developing AI-driven features and reliable logistics, while theoretical implications extend the SERVCON model in digital contexts. Journal sources include MDPI (30%), PLOS (20%), and others at 10% each, validating the interdisciplinary search.
Revisiting Goal-Setting Theory in the Contemporary Era: A Systematic Literature Review of Conceptual Evolution and Empirical Applications (2022-2025) Emy Aurelia Ginting; Sambas Ade Kesuma
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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This study aims to systematically review the conceptual development and empirical application ofGoal-Setting Theory (GST) in the context of business, management, and accounting during the period2022-2025. Using a Systematic Literature Review (SLR) approach following the PRISMA protocol,this study analyzed 56 Scopus-indexed journal articles that met the criteria. The analysis shows thatpublications related to GST have been quite significant over the past four years, dominated byWestern European and English-speaking countries. GST is no longer limited to the context ofindividual motivation but has evolved into a framework used to explain innovation, sustainability, andorganizational digital systems. Most studies are empirical with a quantitative approach, using GSTalongside other theories such as Self-Determination Theory and Social Cognitive Theory. Overall,this study confirms that GST remains relevant to the complexity of modern organizations andprovides directions for future research regarding the integration of goal setting, adaptive behavior, andAI-based technologies.Key Words: Goal-Setting Theory; motivation; organizational performance; systematic literature;management theory; digitalization; sustainability; PRIMA
A Systematic Literature Review of Contingency Theory in Management Accounting and Control Systems (2010–2024) Norman Silalahi; Sambas Ade Kesuma
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Contingency theory is one of the conceptual frameworks that is widely used in managementaccounting research and management control systems. This theory assumes that theeffectiveness of accounting and control systems cannot be universally determined, but ratheris influenced by the compatibility between organizational characteristics and the contextualfactors that surround them. Although this theory has been a major reference in variousempirical studies, there has not been a systematic review that comprehensively maps howcontingency theory is applied, developed, and integrated with other theories in the context ofmodern management accounting.This study aims to conduct a systematic literature review (SLR) of studies that applycontingency theory in the field of management accounting and management control systemsduring the period 2010 to 2024. This study uses an approach that refers to the guidelines ofKitchenham and Charters (2007), with the stages of planning, implementation, and reportingwhich include automatic and manual literature search, application of inclusion-exclusioncriteria, quality assessment, and data extraction process.The results of the review show that most studies combine contingency theory with othertheories such as Institutional Theory, Resource-Based View, and Agency Theory to strengthenthe conceptual foundation. The most frequently studied contextual variables includeenvironmental uncertainty, organizational strategy, company size, and technology support. Inaddition, the quantitative approach with Structural Equation Modeling (SEM) or Partial LeastSquares (PLS) survey and analysis methods dominated the studies studied.Theoretically, this study contributes by presenting a comprehensive picture of the developmentand direction of research based on contingency theory. The results of this study are expectedto be the basis for the development of a conceptual model that is more adaptive toorganizational dynamics and an increasingly complex business environment.Keywords: contingency theory, management accounting system, management control system,systematic literature review, management accounting.
Keberhasilan Coretax pada Wajib Pajak Orang Pribadi: Analisis Model DeLone & McLean Sambas Ade Kesuma; Evita Christina Zeffanya P; Abdillah Arif Nasution; Taufik Akbar Parluhutan
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.v9i2.2838

Abstract

Penelitian ini bertujuan untuk mengevaluasi keberhasilan coretax pada wajib pajak orang pribadi di KPP Pratama Medan Petisah. Dimensi yang diteliti meliputi information quality, system quality, service quality, user satisfaction, dan net benefits. Penelitian ini menggunakan pendekatan survei dengan desain cross sectional. Adapun populasi penelitian ini, yaitu seluruh wajib pajak orang pribadi di KPP Pratama Medan Petisah dengan teknik pengambilan sampel yang digunakan yakni cluster proportional sampling. Pada penelitian ini, data dianalisis dengan metode Partial Least Squares Structural Equation Model (PLS-SEM). Hasil penelitian ini menunjukkan bahwa system quality dan service quality berpengaruh positif dan signifikan terhadap user satisfaction. Sebaliknya, information quality tidak berpengaruh signifikan terhadap user satisfaction. Kemudian, hasil penelitian ini menunjukkan user satisfaction berpengaruh positif dan signifikan terhadap net benefits. Temuan ini menunjukkan bahwa kualitas sistem dan kualitas layanan menjadi perhatian utama dalam meningkatkan kepuasan wajib pajak terhadap coretax yang kemudian merefleksikan manfaat yang dirasakan dari penggunaannya.
Analisis Efektivitas Penggunaan E-Wallet Melalui Technology, Organization, Environment (Toe) Framework: Studi Pada Umkm Warung Kopi Di Kota Medan Sambas Ade Kesuma; Chyntia Afifah
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.v9i2.2840

Abstract

Penelitian ini bertujuan menganalisis efektivitas penggunaan e-wallet pada Usaha Mikro, Kecil, dan Menengah (UMKM) warung kopi di Kota Medan dengan menggunakan Technology, Organization, Environment (TOE) Framework. Meskipun penggunaan e-wallet terus meningkat, efektivitas implementasinya pada UMKM masih menghadapi berbagai kendala, seperti keterbatasan kesiapan teknologi, dukungan organisasi, dan tekanan lingkungan bisnis. Selain itu, penelitian terdahulu mengenai TOE lebih banyak berfokus pada keputusan adopsi teknologi, sedangkan kajian mengenai efektivitas penggunaan e-wallet setelah diimplementasikan pada sektor UMKM masih relatif terbatas. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei terhadap 138 responden yang terdiri atas pemilik, manajer, dan kasir UMKM warung kopi di Kota Medan. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel technology, organization, dan environment secara simultan maupun parsial berpengaruh positif dan signifikan terhadap efektivitas penggunaan e-wallet. Variabel environment merupakan faktor yang memiliki pengaruh paling dominan, diikuti oleh organization dan technology. Temuan ini memperluas bukti empiris mengenai penerapan TOE Framework dalam mengevaluasi efektivitas penggunaan e-wallet pada UMKM sektor kuliner serta memberikan implikasi bagi pelaku usaha dan penyedia layanan pembayaran digital dalam meningkatkan keberhasilan transformasi digital UMKM.
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
Co-Authors Aidecya Nesya Goldyatamy Dalimunthe Azra Devrany Putri Marzuki Chyntia Afifah Diah Utami Kusuma Wardani Emy Aurelia Ginting Eunike Kristina Sinuhaji Evita Christina Zeffanya P Fahmi Natigor Nasution Fauziah Kumalasari Faza Hakimul Adli Febriana Roosmawati Firman Syarif Gracea Jasmine Br Pandia Iskandar Muda Iskandar Muda Damanik Keulana Erwin Maulana Siregar Nasution, Abdillah Arif Nelly Reinalda Sidabutar Neyla Ayu Nabila Norman Silalahi Rina Br. Bukit Risanty Sembiring, Muhammad Simba Sembiring, Sisi Maghfirah Rahmah Shara Ketty Moretta Situmorang Silva Aurelia Br Sinulingga Susan Cornelya Hermina Taufik Akbar Parluhutan Thalita Syafira Vicken Dominick Febrian Marbun Wahyuni Maisarah Pane Wilda Anabia Prasasti Yasmin Shafa Mumtaazah Yosep Halomoan Sirait