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All Journal Accounting Profession Journal (APAJI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Sambas Ade Kesuma
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT 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 ROLE OF DYNAMIC CAPABILITY IN IMPROVING SUSTAINABLE PERFORMANCE: MEDIATION OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) STRATEGY IN PALM OIL COMPANIES IN MEDAN Della Andriyani Ridwan; Sambas Ade Kesuma; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3264

Abstract

This study investigates the role of dynamic capabilities, specifically absorptive capability and adaptive capability, in enhancing sustainable performance, with Environmental, Social, and Governance (ESG) strategy as a mediating variable. Using an empirical approach, data were collected from 100 employees of palm oil companies operating in Medan, Indonesia, through a full sampling method. Data analysis was conducted using SPSS for descriptive statistics and SmartPLS for Partial Least Squares Structural Equation Modeling (PLS-SEM). The results confirm the significance of all five hypothesized relationships, indicating that both absorptive capability and adaptive capability have a positive effect on sustainable performance, with ESG strategy serving as a mediating variable. Among the two capabilities, adaptive capability has the strongest direct and indirect influence, while absorptive capability shows the weakest effect. These findings provide empirical support for the dynamic capability framework and confirm the validity and reliability of the measurement instruments used. This study contributes to the literature on sustainable business practices in emerging markets, particularly within resource-based industries. Additionally, it offers practical implications for corporate managers, policymakers, and stakeholders by highlighting the strategic value of enhancing dynamic capabilities to drive ESG integration and long-term sustainable performance.
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
Manajemen Risiko dalam Sistem Pengendalian Manajemen: Kajian Literatur Sistematis atas Pendekatan Teoretis, Konteks Global, dan Transformasi Strategis Heri Enjang Syahputra; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Kajian ini merupakan refleksi literatur sistematis terhadap 40 artikel terindeks Scopus (2015–2024) yang membahas manajemen risiko dalam konteks akuntansi dan sistem pengendalian manajemen (MCS). Studi ini mengidentifikasi tren publikasi, variabel, teori, metode, serta temuan utama. Hasil menunjukkan peningkatan perhatian terhadap integrasi manajemen risiko dalam strategi, kinerja, dan tata kelola. Teori dominan mencakup Teori Kontingensi, Institusional, dan Balanced Scorecard. Studi ini menyoroti kebutuhan penguatan pendekatan kuantitatif dan eksplorasi konteks negara berkembang serta sektor nirlaba. Penelitian selanjutnya disarankan mengadopsi pendekatan teoritis integratif dan cakupan kontekstual yang lebih luas.
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): May
Publisher : 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.
THE EFFECT OF CAPITAL STRUCTURE, INTELLECTUAL CAPITAL AND FIRM SIZE OF FINANCIAL PERFORMANCE BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PE-RIOD 2020 - 2024 Putri Imanda Rezeki Nasution; Fahmi Natigor Nasution; Sambas Ade Kesuma
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4251

Abstract

This study aims to analyze the effect of capital structure, intellectual capital, and company size on the financial performance of banking sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020-2024 period. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Capital structure is represented by the Debt-to-Equity Ratio (DER), while intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, and firm size is calculated based on the natural logarithm of total assets. This study employs a quantitative approach using panel data regression analysis. The sample consists of 27 banking companies listed on the IDX, resulting in a total of 135 observations. The sampling technique used was purposive sampling, and the data were processed using EViews software. The results indicate that capital structure, as measured by DER, has no significant effect on financial performance. On the other hand, intellectual capital and firm size are found to have a positive and significant effect on financial performance. These findings suggest that intellectual value and company scale play a critical role in enhancing banks' financial performance, where the amount of debt does not have a direct impact.
A SYSTEMATIC LITERATURE REVIEW ON INSTITUTIONAL THEORY (2020-2025) Maslanna Ridha Siregar; Sambas Ade Kesuma
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1290

Abstract

This systematic literature review explores how institutional theory has been applied in research on organizations and management between 2020 and 2025. Its primary objective is to identify key themes, theoretical perspectives, research methods, and gaps in the recent institutional literature. The research process followed the PRISMA protocol, analyzing 20 Scopus-indexed journal articles. The results indicate that research has evolved from traditional approaches such as legitimacy and isomorphism to concepts such as institutional logics, institutional work, and integration with sustainability and human resource management studies. Methodologically, qualitative case studies and quantitative cross-sectional studies predominate, while conceptual articles and systematic reviews also play a significant role. Key gaps identified include a lack of longitudinal research, a limited focus on developing countries, and limited exploration of micro-level institutional processes. The study concludes with recommendations for future research directions to make institutional theory more relevant to the challenges of modern organizations.
ANALYSIS OF THE IMPLEMENTATION OF THE E-S-QUAL MODEL ON THE EFFECTIVENESS OF DIGITAL ZAKAT: AN EMPIRICAL STUDY AT THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF NORTH SUMATRA Afifah Adillah; Sambas Ade Kesuma; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2354

Abstract

The main objective of this study is to examine the factors that influence the effectiveness of digital zakat using the E-S-QUAL theory. In the industrial revolution 4.0, digital payment of zakat has become an increasing trend, especially among the millennial generation. This study used a survey method with a non-probability sample of digital zakat users at the Faculty of Economics and Business, University of North Sumatra, resulting in 121 valid respondents. Data was collected through distributing questionnaires and analyzed using the SmartPLS tool. The analysis results show that efficiency and reliability variables have a positive and significant influence on the effectiveness of digital zakat, while fulfillment, privacy, speed, and system availability variables show no significant influence. The R-square for digital zakat effectiveness is 54.9%, showing the moderating influence of the independent variables on effectiveness. This study emphasizes the importance of improving digital service quality to increase user satisfaction and loyalty in zakat payment, as well as contributing to the literature on digital zakat in Indonesia.
TECHNOLOGY 4.0 ERA INVESTMENT DECISIONS FOR MILENIALS AND GENERATION Z Thezar Fiqih Hidayat Hasibuan; Vanisa Meifari; Iskandar Muda; Sambas Ade Kesuma
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.976

Abstract

Almost nearly 60% of all investors in Indonesia's capital market are members of Generation Z, or millennials, who are under 30 years old. The development of Era 4.0 technology has made it easier to obtain information and current trends. As a consequence, the aim of this study is to examine in detail how to make investment decisions in the technology era of 4.0. According to the study, the research method used is qualitative research with the Grounded Theory Approach, which utilizes a number of methodical phases to develop theory, including Approach Stages, Theoretical Sampling, Constant Comparative Data Analysis Approach, A Core Category, Theory Generation, and Memo. According to the findings of a review of 21 literatures, there are three key steps that should be taken to increase financial behavior: (1) increasing financial literacy, which involves learning financial terms and ideally integrating them into institutions or promoting them through training; (2) understanding and knowing the company's portfolio; and (3) increasing financial behavior, which involves increasing experience in investing so that it is more instinctive.
A SYSTEMATIC LITERATURE REVIEW ON: DIFFUSION OF INNOVATION THEORY (2020–2024) Azzahra Nabila Syaki; Sambas Ade Kesuma
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1306

Abstract

This study aims to conduct a Systematic Literature Review (SLR) on the application and development of the Diffusion of Innovation (DOI) Theory across various research contexts between 2020 and 2024. The theory, introduced by Everett M. Rogers, is typically used to explain how innovations are adopted, spread, and sustained in social systems. However, with the rapid development of digital transformation, artificial intelligence, and new technologies, there is a need to reassess how this theory has been applied and developed in recent years. This study uses the PRISMA method, following the stages of identifying, screening, and analyzing articles from databases such as Scopus and Google Scholar. A total of 20 relevant articles were reviewed and categorized based on the research field, methods used, and key findings. The results show that the DOI theory remains relevant in various fields, such as information technology, healthcare, education, digital finance, and the public sector. The development of the theory has shifted its focus from technological characteristics and users' rational decisions, towards psychological, social, organizational, and environmental factors. Several factors such as trust, perceived security, management support, organizational readiness, and user experience have been shown to be key determinants of successful innovation adoption. These findings indicate that DOI theory has now evolved into a more human-focused, flexible, and context-appropriate model, thus being able to explain the innovation adoption process amidst the digital era, the pandemic, and increasingly rapid technological advances.
A SYSTEMATIC LITERATURE REVIEW ON SOCIAL EXCHANGE THEORY (2020-2024) Minerva Polina; Sambas Ade Kesuma
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1307

Abstract

Social Exchange Theory is an important foundation for explaining relationships and interactions between humans. This study aims to examine how this theory has been used, explained, and developed by researchers over the past five years, from 2020 to 2024. This study was conducted using the Systematic Literature Review (SLR) method, analyzing various articles published in reputable journals such as Scopus and Google Scholar. Twenty articles were used in this study. The analysis shows that social exchange theory has undergone a shift in its perspective, from initially emphasizing economic exchange and rational logic to now focusing more on psychology, moral values, and humanism. Throughout its development, this theory has not only explained relationships between individuals and organizations but also encompassed digital relationships and focused on sustainability. Concepts such as trust, reciprocity, fairness, and sustainability have become key elements that indicate the direction of this theory's development. Thus, Social Exchange Theory is now considered not merely a theory of reciprocity but rather a general framework for understanding the meaning and trust that connect people in various social relationships.
Co-Authors Afifah Adillah Azzahra Nabila Syaki Della Andriyani Ridwan Devica Amanda Fahmi Natigor Nasution Febriana Roosmawati Hasibuan, Renika Heri Enjang Syahputra Iskandar Muda Iskandar Muda Damanik Khaira Amalia Fachrudin Maslanna Ridha Siregar Minerva Polina Parapat Gultom Putri Imanda Rezeki Nasution Ramadhani Fitri Siregar, Narumondang Bulan Thezar Fiqih Hidayat Hasibuan Vanisa Meifari