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All Journal Journal of Economic, Bussines and Accounting (COSTING) IPSSJ
Yuntika, Lydia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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AKUNTABILITAS DAN PATOLOGI AKUNTANSI DI ERA ARTIFICIAL INTELLIGENCE (AI), MACHINE LEARNING (ML), INTERNET OF THINGS (IOT) Pane, Masbulan; Yuntika, Lydia; Gustari, Rizki Asih; Muda, Iskandar
Integrative Perspectives of Social and Science Journal Vol. 2 No. 07 Desember (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Perkembangan teknologi seperti kecerdasan buatan (AI), machine learning (ML), dan Internet of Things (IoT) telah mengubah lanskap akuntansi: dari sistem manual dan statis menuju pelaporan dan audit otomatis, real-time, dan berbasis data besar (big data). Perubahan ini menawarkan peningkatan efisiensi, akurasi, dan transparansi, namun juga menimbulkan tantangan etis serta potensi “patologi akuntansi” baru, termasuk manipulasi data, bias algoritmik, dan ketidakjelasan tanggung jawab. Artikel ini membahas bagaimana integrasi AI/ML/IoT mempengaruhi akuntabilitas dan risiko patologi akuntansi, serta implikasinya bagi profesi akuntan. Berdasarkan tinjauan literatur jurnal nasional (2024–2025), penelitian ini menyimpulkan bahwa meskipun teknologi meningkatkan deteksi fraud dan efisiensi audit, akuntabilitas sejati tetap membutuhkan kerangka etis, regulasi, dan audit algoritma.  
TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Yuntika, Lydia; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
Co-Authors Firman Syarif Gustari, Rizki Asih Iskandar Muda Kesuma, Sambas Ade Pane, Masbulan