Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM
Maramis, Yolanda Noviasari
Unknown Affiliation
Religion Arts Humanities Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025 Maramis, Yolanda Noviasari; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
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.
Relevansi Teori Akuntansi dan Teori Agensi dalam Praktik Akuntansi di Era Digital: Tinjauan Konseptual dalam Konteks Artificial Intelligence, Machine Learning, dan Internet of Things Maramis, Yolanda Noviasari; Siregar, Putri; Muda, Iskandar
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.553

Abstract

The development of digital technologies has significantly transformed accounting practices, particularly through the use of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT). This transformation raises important questions regarding the relevance of classical accounting theory and agency theory in modern accounting environments. This study aims to evaluate whether both theories remain relevant, undergo adjustment, or face new challenges in digital accounting practices, and to examine how technological developments affect the principles of accountability, transparency, and reliability in financial reporting. This research uses a qualitative descriptive approach with a conceptual analysis based on Donleavy’s (2018) framework in Foundations of Accounting Theory: Theoretical Logic and Professional Ethics and ten international journal articles published in 2025. The findings show that accounting theory and agency theory remain relevant but experience adjustments in explaining the role of technology. At the same time, digital technologies introduce challenges such as algorithmic opacity, data bias, and unclear accountability. Overall, both theories remain essential as conceptual foundations in guiding digital accounting practices.
Co-Authors Firman Syarif Iskandar Muda Kesuma, Sambas Ade siregar, putri