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All Journal IKRA-ITH EKONOMIKA Accounting Profession Journal (APAJI) Journal Informatic, Education and Management (JIEM) 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 Jurnal Akuntansi dan Keuangan
Sambas Ade Kesuma
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A SYSTEMATIC LITERATURE REVIEW ON: STEWARDSHIP THEORY (2020 – 2024) Devica Amanda; 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.v4i12.1308

Abstract

This study reviews the development of research related to Stewardship Theory published in the 2020–2024 period using a Systematic Literature Review (SLR) approach with PRISMA guidelines. Stewardship Theory emphasizes the behavior of managers as stewards who act in the interests of owners or organizations based on the values ​​of trust, moral responsibility, and loyalty. Data were obtained from the Scopus database, resulting in 21 articles that met the research criteria. The review results indicate that this theory is widely applied in the context of public organizations, family businesses, and risk management, with a focus on ethical leadership, internal audit systems, and organizational transparency. Conceptually, this study strengthens the understanding that stewardship values ​​such as trust, social responsibility, and organizational ethics have a crucial role in driving sustainable governance and long-term performance. This study also provides direction for further research related to the application of Stewardship Theory in modern governance and management.
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.
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
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.
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

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

Abstract

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

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

Abstract

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.
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.
Co-Authors Afifah Adillah Aynil Ajijar Hamdani Azzahra Nabila Syaki Della Andriyani Ridwan Devica Amanda Emy Aurelia Ginting Fahmi Natigor Nasution Fatihatussharifah Febriana Roosmawati Heri Enjang Syahputra Iskandar Muda Iskandar Muda Damanik Keulana Erwin Khaira Amalia Fachrudin Maslanna Ridha Siregar Minerva Polina Norman Silalahi Parapat Gultom Putri Imanda Rezeki Nasution Ramadhani Fitri Renika Hasibuan Shara Ketty Moretta Situmorang Siregar, Narumondang Bulan Susan Cornelya Hermina Thezar Fiqih Hidayat Hasibuan Vanisa Meifari