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A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025 Yolanda Noviasari Maramis; Sambas Ade Kesuma; Firman Syarif; Iskandar Muda
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1351

Abstract

This study presents a Systematic Literature Review (SLR) of research applying Affordance Theory in the context of digital technology from 2020 to 2025. A total of 49 peer-reviewed studies were analyzed to identify dominant constructs, mediating mechanisms, boundary conditions, and research gaps. The findings show that perceived, actualized, and technological affordances serve as core constructs explaining how digital features enable or constrain user behavior. Mediating factors such as trust, engagement, and learning orientation influence how affordances translate into digital outcomes, while contextual conditions such as organizational culture and technological complexity shape their effectiveness. Despite its growing application, the literature remains fragmented, with limited theoretical integration and methodological diversity. Future research should adopt process-oriented, longitudinal, and mixed-method approaches to enhance the explanatory power of Affordance Theory. This review contributes to a clearer theoretical understanding of how digital affordances drive behavioral and organizational transformation in the evolving digital era.
A SYSTEMATIC REVIEW : PENGELOLAAN HUBUNGAN PEMASOK STRATEGIS DAN INTEGRASI RANTAI PASOK Yunita Sari Rioni; Afifah Adillah; Iskandar Muda
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 12 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i12.2025.4828-4843

Abstract

This study presents a comprehensive systematic review and synthesis of contemporary research on supplier relationship management (SRM), supply chain management (SCM), and their integration toward achieving sustainable competitive advantage. Through analysis of 12 peer-reviewed articles from Emerald Publishing journals spanning 2022-2025, this research identifies key mechanisms through which SRM practices influence organizational performance outcomes. The review reveals that effective SRM operates through three critical pathways: (1) collaborative practices and integration mechanisms, (2) environmental and relational alignment, and (3) dynamic capabilities development. Findings indicate that while direct effects of SRM on performance exist, the relationship is mediated by variables such as supply chain responsiveness, procurement performance, value co-creation, and knowledge-sharing capabilities. The study proposes an integrated conceptual framework highlighting the role of moderating variables including ambidexterity, organizational capabilities, and relational governance. Implications for supply chain practitioners and policymakers are discussed, with emphasis on the need for holistic, stakeholder-aligned approaches to supplier management in increasingly complex and disrupted business environments. This synthesis contributes to theory development in SCM research and provides actionable insights for organizations seeking to enhance supply chain resilience and competitive positioning
Regional Investment Analysis through Gross Fixed Capital Formation (GFCF) Components in the Gross Regional Domestic Product (GRDP) of Way Kanan Regency Alvira Rizky Azzakia; Klara Srikandi Laia; Iskandar Muda
Young Journal of Social Sciences and Humanities Vol. 1 No. 3 (2025): Young Journal of Social Sciences and Humanities
Publisher : Yayasan Bayt Shufiya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66867/yjssh.v1i3.186

Abstract

Investment is an asset intended to obtain economic benefits such as interest, dividends and royalties, and social benefits, so that it can improve the government's ability to provide services to the community. Investment is reflected in the Gross Fixed Capital Formation (GFCF) component, which is part of the Gross Regional Domestic Product (GRDP). This study aims to analyze the development of GFCF in Way Kanan Regency during the 2020-2024 period connecting it to the investment accounting perspective, the method used is descriptive quantitative with secondary data obtained from the publication of GRDP according to Way Kanan Regency expenditure 2020-2024 published by BPS (Central Statistics Agency).
Supervision Effectiveness DPS Deep Sharia Governance and Guarantee in Sharia Banking in Indonesia M. Elfi Azhar; Syuhada Fela Yudha; Sugianto; Iskandar Muda
Best Journal of Administration and Management Vol 1 No 1 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v1i1.22

Abstract

Islamic banking, an indicator of the development of the Islamic economy in Indonesia, where if the Indonesian people are asked about the Islamic economy, then the first thing to highlight is Islamic banking. Currently, the increase in Islamic financial institutions such as Islamic banks has increased significantly. Banuak people who are currently starting to believe in sharia mining lemabags, even so Islamic banks must continue to supervise products in Islamic banks. In the development of Islamic financial institutions, it is certainly inseparable from the Sharia Supervisory Board, which is one of the characteristics compared to conventional banks. Sayriah financial institutions have DPS in governance, where this DPS has a function to supervise the application of sharia principles in each product, besides that DPS must also supervise sharia guarantees, both from the guarantee mechanism to the execution of guarantee collection carried out by Islamic financial institutions.
PERAN PEMERINTAH DESA DALAM MENINGKATKAN PEMMAHAMAN DALAM MENGGUNAKAN IOT DI DESA SEI SEMAYANG Iskandar Muda; Keulana Erwin; Deri Sembiring; Abdiyanto
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v4i1.8035

Abstract

Latar Belakang Masalah: Era digitalisasi dan Society 5.0 menuntut percepatan adopsi teknologi, termasuk di tingkat pedesaan, guna meningkatkan efisiensi sektor pertanian, UMKM, dan pelayanan publik. Desa Sei Semayang, yang memiliki potensi pertanian dan keragaman UMKM, menghadapi tantangan dalam keterbatasan literasi teknologi (IoT) masyarakat. Penelitian ini bertujuan untuk menganalisis peran Pemerintah Desa Sei Semayang dalam meningkatkan pemahaman dan penggunaan teknologi Internet of Things (IoT) serta mengidentifikasi faktor penghambat dan pendukungnya. Metode pengabdian: yang digunakan adalah kualitatif deskriptif, dengan data yang diperoleh melalui wawancara, observasi, dan studi dokumentasi. Hasil pengabdian: menunjukkan bahwa Pemerintah Desa Sei Semayang telah menjalankan perannya sebagai fasilitator dan motivator melalui program pendampingan, sosialisasi, dan penyediaan infrastruktur internet desa. Namun, tingkat pemahaman masyarakat masih bervariasi, dipengaruhi oleh faktor usia dan akses perangkat. Pemerintah desa berperan penting dalam memediasi teknologi yang mendukung smart farming dan pemasaran digital UMKM lokal. Faktor pendukung utama adalah partisipasi aktif pemuda desa, sementara hambatan utamanya adalah terbatasnya anggaran operasional untuk pelatihan intensif dan rendahnya literasi digital pada kelompok tani usia lanjut. Penelitian ini menyimpulkan bahwa peran proaktif pemerintah desa, yang didukung kolaborasi dengan pihak akademisi atau swasta, sangat krusial dalam mempercepat transformasi digital di Desa Sei Semayang.
ANALISA SISTEM KEUANGAN DESA UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT DI DESA SEI SEMAYANG ayu kurnia sari; Hendra Saputra; Iskandar Muda; Keulana Erwin; Rina Bukit
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 2 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

Latar Belakang Masalah: Pemerintah desa dapat menyelenggarakan berbagai program, seperti pelatihan keterampilan, penyediaan akses permodalan, dan bantuan bibit/ternak, yang secara langsung berdampak pada peningkatan produktivitas dan pendapatan masyarakat. Menjadi fasilitator yang menjembatani masyarakat dengan pihak luar, seperti pemerintah tingkat atas, swasta, atau lembaga non-pemerintah, untuk mendapatkan dukungan, informasi pasar, dan kemitraan strategis. Kesimpulan: Implementasi Sistem Keuangan Desa (Siskeudes) di Desa Sei Semayang telah berjalan secara sistematis dan berhasil meningkatkan transparansi serta akuntabilitas tata kelola Anggaran Pendapatan dan Belanja Desa (APBDes). Penggunaan sistem berbasis digital ini meminimalisir risiko penyalahgunaan anggaran dan memastikan perencanaan serta pelaporan keuangan desa dilakukan sesuai dengan regulasi yang berlaku.
Investigating Students’ Intention to use Digital Securities Platforms: a Perspective from the TAM and UTAUT Frameworks Anita Tarihoran; Ahmad Kodri Fauzi Hasibuan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.698

Abstract

This study aims to analyze the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on students’ intention to use digital securities platforms at Universitas Mikroskil. This research adopts an associative research design with a quantitative approach. Primary data were collected through a closed-ended questionnaire using a five-point Likert scale. The population of this study consists of all students of Universitas Mikroskil, and the sampling technique employed was purposive sampling. The minimum sample size was determined using the Slovin formula, resulting in 96 respondents who met the research criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of LISREL software. The results indicate that social influence and facilitating conditions have a positive and significant effect on the intention to use digital securities platforms, while performance expectancy and effort expectancy do not have a significant effect on the intention to use digital securities platforms.
Enhancing Transaction Cost Efficiency and Customer Acquisition Through E-Invoicing and E-Payment Systems Dwi Saraswati; Joana Lindawati Saragih; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.788

Abstract

This research is a study that explains the differences that occur in an e-invoice and e-payment spending cycle on saving transaction costs and increasing the number of customers in the manufacturing industry. These changes occur very significantly and have a huge impact on the development of accounting information systems. The purpose of this study is to see whether E- Invoicing and E-Payment in the implementation of the expenditure cycle minimize transaction costs and increase the number of customers in the manufacturing industry. The research method used in this research is descriptive method, in which the researcher only conducts a literature study and then develops it into a paper. The results of this study explain that e-invoicing and e-payment have a very positive impact in minimizing the accounting costs incurred by the expense cycle. The expense cycle does not require many human resources when using an electronic system. The use of e-invoicing technology in manufacturing operations can significantly reduce production costs and increase efficiency. E-invoicing and e-payment are a must to adapt to the digital business model in the era of industrial revolution 4.0.
The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera Noviani; Erlina; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2377

Abstract

This study investigates the effects of digital information technology, digital marketing, and human resource capacity on SME performance in North Sumatera. Although numerous prior studies have examined these variables separately, a significant gap persists regarding their synergistic effects, especially among SMEs in developing regions. To address this gap, the present study developed an integrated model using an explanatory research design. Data were collected through a survey of 232 SMEs that actively adopt digital technology in North Sumatra Province, representing a targeted sample of digitally active small and medium enterprises in a developing region. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) due to its suitability for examining complex relationships in a predictive, non parametric manner with relatively small sample sizes. The results indicate that all three variables exert positive and significant effects on SME performance, with digital marketing emerging as the strongest predictor. These findings underscore the importance of resource integration in enhancing SME competitiveness in emerging economies.
TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Lydia Yuntika; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdiyanto Abdiyanto Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring Adina S Sembiring Ady Putra Sinambela Afifah Adillah Agung Wahyudhi Atmanegara Agus Agus Agus Christian Hutagalung Ahmad Kodri Fauzi Hasibuan Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Alika Zahra Putri Chandra Alvira Rizky Azzakia Alvira Rizky Azzakia Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Andy Mulia Angelina O. Zekiy Anggi Pratama Aninditya Amanda Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asia Dwi Putri Damanik Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani ayu kurnia sari Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf Azzahra Lidya Almira azzahra, an suci Bahtiar Bahtiar Bajongga Juan Nadi Togatorop Barus, Okky Putra Bonifasius H. Tambunan, Bonifasius H. Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba daffa ulhaq Denny Irawan Deri Sembiring Dessy Lora Dearni Damanik Dhian Rosalina Diah Utami Kusuma Wardani Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Dwi Saraswati Ebigel Damesui Tampubolon Eka Purnama Sari Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy Enrich Van Bosar Sitorus Ericson Chandra Erlina ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fachrul A Siregar Fadlan Alkindi Fadlan Alkindi Fahmi Natigor Nasution Faisal Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan Fiona Ika Dewanty Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Gamal Ali Akbar Hasibuan Geby Citra Ananda Gilberta Naibaho Gilberta Naibaho Grace Fiftyrina Sibarani Habib Rizieq Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Hendra Saputra Hendry Glenn Yose Sinambela Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Ignacia Cecilia Rumapea Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Isfenti Sadalia Jailani Syahputra Siregar Januar Samuelson Gea Jhon Boris Clinton Saragih Joana Lindawati Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Keulana Erwin Khaira Amalia Fachrudin Khumaidi Klara Srikandi Laia Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laura Wahdatul Lihar Marandra Lisbetria Simamora Lydia Yuntika Lydia Yuntika M. Elfi Azhar M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Meiko Andreas Melly Sabila Meutia Dewi Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Idam Alfaroji Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadila Sawaliya Nadjib Nadjib Naibaho, Jahoras Victor Nanda Chairunnisa Naomi Tarigan Nara Pelita Sari Kaban Narumondang Bulan Siregar Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Noor Marini Haji Abdullah Noviani Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk Purnaya Sari Tarigan Putra, Yunanda Eka Putri Tunggal Dewi Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raihan Syahaqi Panjaitan Raja Palti Tambunan Rajwa Khairi Randa Adha Permana Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Renika Hasibuan Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Risanty Rissa Nadiah Afifah Sembiring Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Safira Putri Adity Saidan Sany Lubis Salma Nailatu Sifa Siregar Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Sayidina Aditya Prayogi Septi Lumbantobing Septi Lumbantobing Shara Ketty Moretta Shendy Dennison Shendy Dennison Shira Almira Rahman Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Siti Kadariah Situmeang, Chandra Soulthan Saladin Batubara Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Syakira Faira Hutasuhut Syifa Soleha Syuhada Fela Yudha Tasya Afriani Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tito Ali Hanif Tri Pamungkas, Ferdy Tulim, Anto Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wahyuni Maisarah Pane Wilda Anabia Prasasti Yesika Situmorang Yola Yolanda Yolanda Noviasari Maramis Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain