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All Journal Accounting Profession Journal (APAJI) Journal Informatic, Education and Management (JIEM) Jurnal Ilmiah Wahana Pendidikan 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) Locus Journal of Academic Literature Review
Sambas Ade Kesuma
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EVALUATING THE SUCCESS OF CLOUD ACCOUNTING IN CAFES AND RESTAURANTS IN PEMATANG SIANTAR: PERSPECTIVE OF THE INFORMATION SYSTEM SUCCESS THEORY Fitri Ramadhani; Sambas Ade Kesuma; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4398

Abstract

The implementation of cloud accounting in cafes and restaurants is expected to improve operational efficiency, enhance the accuracy of financial reports, and provide net benefits for businesses. However, in practice, the success of implementation still faces several challenges, such as suboptimal system quality, information quality, and service quality.This study aims to analyze the effect of system quality, information quality, and service quality on cloud accounting success, as well as the effect of cloud accounting success on net benefits among cafes and restaurants in Pematang Siantar City. The research design employs a quantitative approach using primary data. The sample consists of owners or managers, and accounting and finance staff from 170 cafes and restaurants in Pematang Siantar City. Sampling was conducted using a full sampling technique, resulting in a total of 265 respondents. Data analysis was conducted using Structural Equation Modeling (SEM). The findings indicate that system quality, information quality, and service quality have a positive effect on cloud accounting success, and cloud accounting success positively affects net benefits. Furthermore, cloud accounting success is proven to mediate the relationship between system quality, information quality, and service quality with net benefits.
Digitalization for Governance and Compliance: A Systematic Review of E-Invoicing and E-Filing Systems Aynil Ajijar Hamdani; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.239

Abstract

This study reviews global research on digital transformation, examining how e-invoicing, e-filing, digital port systems, and supply-chain data integration affect governance and compliance. the digitalization improves transparency, efficiency, and compliance, though regulatory differences remain a challenge. This research employs a literature review method by analyzing scholarly articles relevant to the topic. Digital transformation such as e-invoicing, e-filing, digital platforms, and supply-chain data integration improve governance, transparency, and efficiency. Real-time data and fewer manual errors enhance auditability. Evidence from several countries confirms better payment accuracy, logistics performance, and tax compliance, though regulatory harmonization especially within the EU remains a challenge. This study integrates cross-country evidence to clarify fragmented findings, showing that digitalization enhances transparency, reduces information asymmetry, and strengthens compliance across regulatory contexts. This study shows that digital tools improve transparency, efficiency, and compliance, guiding policymakers in adopting integrated platforms to reduce fraud and strengthen governance. This study is limited by its reliance on a literature review method, constrained to articles published within specific timeframes and academic databases.
Reassessing the Foundation of Transaction Cost Economics: A Systematic Literature Review (2022–2025) Fatihatussharifah; Sambas Ade Kesuma
Locus Journal of Academic Literature Review Vol 4 No 9 (2025): December
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v4i9.757

Abstract

This systematic literature review (SLR) reassesses the theoretical foundation and contemporary relevance of Transaction Cost Economics (TCE) by examining 64 articles published between 2022 and 2025. Grounded in the classic works of Coase (1937) and Williamson (1975, 1985), TCE analyzes how organizations choose governance structures that minimize transaction costs driven by bounded rationality, uncertainty, and opportunism. The findings show that TCE continues to be applied across various disciplines, including supply chain management, information systems, organizational governance, and public policy. Recent research reveals a shift from a strictly economic perspective to a more dynamic, multidisciplinary approach. Many contemporary studies combine TCE with complementary theories such as the Resource-Based View (RBV), Agency Theory, and Institutional Theory to enhance its explanatory strength and connect cost efficiency with strategic capabilities. Traditional variablesasset specificity, uncertainty, and opportunism remain central, but scholars increasingly include modern variables such as trust, digital capability, and technological interdependence. These additions reflect the growing complexity of digital and interconnected environments. Several research gaps emerge, particularly related to digital industries, public sector governance, sustainability-oriented collaborations, and cross-country comparisons. Overall, this SLR confirms that while TCE remains highly relevant, it must continue evolving to address the challenges of modern, rapidly digitalizing economic contexts.
APPLYING GAME THEORY TO MANAGERIAL ACCOUNTING: A SYSTEMATIC REVIEW OF BUDGETING AND PERFORMANCE EVALUATION STUDIES Bayu Nugraha; 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

Sistem penganggaran dan evaluasi kinerja merupakan dua komponen utama dalam pengendalian manajemen yang tidak hanya bersifat teknis, tetapi juga melibatkan interaksi strategis antar pengambil keputusan. Perbedaan kepentingan, asimetri informasi, dan motivasi individu menjadikan kedua sistem ini kompleks dan dinamis. Game Theory menawarkan kerangka analisis yang tepat untuk menjelaskan bagaimana aktor dalam organisasi berperilaku secara rasional dengan mempertimbangkan ekspektasi dan strategi pihak lain. Penelitian ini bertujuan untuk meninjau secara sistematis penerapan Game Theory dalam menjelaskan interaksi strategis antar pengambil keputusan dalam sistem penganggaran dan evaluasi kinerja di bidang akuntansi manajemen. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengacu pada pedoman Kitchenham & Charters (2007) serta prinsip PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Proses pencarian dilakukan melalui tiga basis data utama — Scopus, ScienceDirect, dan Emerald Insight — dengan periode publikasi dari tahun 2010 hingga 2025. Berdasarkan hasil seleksi menggunakan kriteria inklusi dan eksklusi, diperoleh 16 artikel yang relevan dan dianalisis secara mendalam. Hasil analisis menunjukkan bahwa penelitian mengenai penerapan Game Theory dalam akuntansi manajemen dapat dikategorikan ke dalam tiga tema utama, yaitu: (1) budgeting and performance evaluation, (2) auditing and control systems, serta (3) pricing and strategic decision-making. Mayoritas penelitian menggunakan pendekatan teoretis dan pemodelan matematis seperti Nash Equilibrium, Stackelberg Game, dan Principal–Agent Model untuk menjelaskan konflik insentif serta asimetri informasi antar aktor organisasi. Namun, sebagian besar studi masih bersifat konseptual tanpa pembuktian empiris. Penelitian ini menyimpulkan bahwa Game Theory berkontribusi signifikan dalam memahami perilaku strategis dan pengambilan keputusan dalam sistem pengendalian manajemen. Selain memberikan kontribusi teoretis terhadap pengembangan akuntansi manajemen berbasis perilaku, hasil SLR ini juga membuka peluang penelitian lanjutan yang mengintegrasikan behavioral game theory dan pendekatan empiris pada konteks organisasi negara berkembang seperti Indonesia.
Co-Authors Afifah Adillah Aynil Ajijar Hamdani Azzahra Nabila Syaki Bayu Nugraha Della Andriyani Ridwan Devica Amanda Fahmi Natigor Nasution Fatihatussharifah Haya Fadiyah Hanin Heri Enjang Syahputra Iskandar Muda Keulana Erwin Khaira Amalia Fachrudin Maslanna Ridha Siregar Minerva Polina Parapat Gultom Putri Imanda Rezeki Nasution Ramadhani Fitri Renika Hasibuan Siregar, Narumondang Bulan Thezar Fiqih Hidayat Hasibuan Vanisa Meifari