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All Journal Dinasti International Journal of Education Management and Social Science Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IIJSE
Luk Luk Fuadah
Universitas Sriwijaya, Palembang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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From Information to Insight: How Digitalization and AI Reshape Management Accounting Systems Toward Strategic Value Jeanne Adeline Savitri; Erine Tri Florensia; Luk Luk Fuadah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9062

Abstract

Digital transformation has reshaped Management Accounting Systems (MAS) from traditional reporting tools into strategic decision-support systems. This study employs a Systematic Literature Review (SLR) based on PRISMA 2020 guidelines to examine Scopus Q1–Q4 journal articles published between 2016 and 2025 addressing digitalization, artificial intelligence (AI), and MAS. From an initial pool of 312 articles, 50 studies met the inclusion criteria and were synthesized. The findings indicate that digitalization enhances the quality of management accounting information through big data analytics, cloud-based ERP, business intelligence, and predictive analytics; the role of management accountants has shifted from administrative reporting toward strategic analysis; and technological readiness and data capabilities have emerged as new contingency factors determining the success of digital MAS implementation. These results confirm that digitalization generates strategic value when aligned with organizational information needs and strategy, while also highlighting opportunities for future research in developing-country contexts and the integration of MAS with sustainability-related issues.
Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR) Tulus Harefa; Luk Luk Fuadah; Yusnaini
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5070

Abstract

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.
Relationship Between Leadership Style, Work Engagement, Performance Management System and Impact for Productivity Employee Adhiya Mizvi; Dana Farhana; Luk Luk Fuadah
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5705

Abstract

This study presents a systematic literature review that explores the complex relationships between leadership style, work engagement, performance management systems (PMS), and employee productivity. Guided by the PRISMA protocol, a total of 57 peer-reviewed articles published between 2020 and 2025 in Scopus-indexed journals (Q1–Q4) and SINTA-indexed journals (Level 2–4) were analyzed. The findings indicate that transformational leadership consistently exerts the strongest positive influence on work engagement and employee productivity, whereas laissez-faire leadership demonstrates negative effects. Work engagement emerges as a key mediating variable that translates leadership influence into productive work behaviors. PMS functions as an organizational infrastructure that moderates and, in some cases, mediates the leadership–performance relationship, with adaptive and fair systems producing superior outcomes. The integration of leadership, work engagement, and PMS generates a synergistic effect that contributes to sustained and measurable productivity improvements. This review contributes to the literature by offering a comprehensive integrative framework for understanding the interconnected role of leadership, engagement, and PMS, while also providing theoretical insights and practical implications for enhancing organizational effectiveness.
Management Accounting Practices in the Public Sector: Systematic Analysis of Social, Economic and Environmental Impacts Cahyani Putri Ayu; Jeanne Adelina Savitri; Luk Luk Fuadah
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5782

Abstract

Public sector management accounting has evolved from an administrative function into a strategic instrument that enhances efficiency, accountability, and sustainability in governance. This study systematically analyzes the impact of Management Accounting Practices (MAPs) on the social, economic, and environmental dimensions of the public sector. Using the Systematic Literature Review (SLR) method based on PRISMA guidelines, 37 Scopus-indexed articles published between 2015 and 2025 were reviewed. The findings reveal that MAPs improve resource efficiency and budget effectiveness (economic aspect), strengthen accountability and public participation (social aspect), and support the implementation of sustainability accounting and green governance (environmental aspect). Digital transformation further enhances MAPs through data-based reporting and transparent performance monitoring. However, bureaucratic resistance, limited resources, and political influence remain major challenges in developing countries. Overall, MAPs serve as a strategic foundation for achieving efficient, accountable, and sustainable public sector governance.
Co-Authors Adhiya Mizvi Cahyani Putri Ayu Dana Farhana Erine Tri Florensia Jeanne Adelina Savitri Jeanne Adeline Savitri Tulus Harefa Yusnaini Yusnaini