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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Ralfsamy, Achmad Daffa
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Retail Investor' Cognitive Bias In Digital Investment Platforms: A Systematic Litrature Review Ralfsamy, Achmad Daffa; ., Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

The digital transformation in the financial ecosystem has democratized investment access, yet simultaneously exposed retail investors to psychological vulnerabilities systematically induced by the architecture of digital investment platforms. This systematic literature review aims to critically investigate the escalation of cognitive biases, such as herding behavior and the illusion of control, triggered by hyper-connectivity and information asymmetry in contemporary trading applications. Grounded in the heuristics and biases theory, this study argues that digital platforms do not merely act as neutral facilitators, but actively serve as catalysts that exploit the bounded rationality of their users through cognitive overload and the absence of essential reflective pauses. The analysis of contemporary literature firmly rejects the classical assumption that conventional financial literacy education is adequate to mitigate these behavioral anomalies, considering that decision-making deviations operate at an instinctive and subconscious level. As a strategic implication and theoretical novelty, this research urges the deconstruction of the investor protection paradigm towards a behavior-centric transformation of choice architecture. Technology developers and regulators are required to integrate proactive digital nudging mechanisms and process accountability to transform applications from mere drivers of transaction velocity into systemic cognitive shields that effectively protect the financial stability of retail investors.
Cognitive Bias And Decision-Making Quality In Contemporary Accouting Practice : A Systematic Review Of The Literature Ralfsamy, Achmad Daffa; Agustin, Devina; Aprilianz, Flowrent; Rizkiyah, Miftahul; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7225

Abstract

This study systematically reviews the literature on cognitive bias and its influence on the quality of professional judgment in contemporary financial reporting practices. The review focuses on key areas of financial reporting judgment, including accounting estimates, accounting policy choices, and disclosure and materiality assessments. Using a Systematic Literature Review approach, this study analyzes 37 empirical articles published between 2020 and 2026 to synthesize evidence on behavioral influences in financial reporting contexts. The findings indicate that prior research predominantly concentrates on accounting estimates such as impairment, fair value measurement, provisions, and allowance estimation due to their inherent uncertainty and reliance on managerial discretion. Experimental research designs dominate the literature, reflecting a strong emphasis on individual level behavioral analysis, while survey and archival approaches remain comparatively limited. Across studies, anchoring bias, confirmation bias, overconfidence, and availability bias emerge as the most consistently identified cognitive distortions affecting financial reporting judgment, particularly under conditions of high estimation uncertainty, time pressure, and information complexity. This review highlights the growing relevance of behavioral perspectives in financial reporting research and underscores the importance of debiasing mechanisms and professional skepticism in enhancing judgment quality and reducing systematic decision making errors. The study contributes by providing an integrated synthesis of recent evidence and identifying directions for future research on behavioral influences in accounting practice
Integration of Environmental, Social, and Governance (ESG) Factors into Target Costing in Lean Production Systems: A Systematic Literature Review Ralfsamy, Achmad Daffa; Ruwary, Cinda Nongfasya; Alfarizi, Ikhsan; Ramadhan, M. Faalih Athoullah; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7946

Abstract

This systematic literature review critically challenges the reductionist paradigm of traditional Lean Production, arguing that its narrow focus on physical waste elimination often termed "Green Lean" is inadequate for addressing complex, modern Environmental, Social, and Governance (ESG) mandates. To prevent the operational risks of greenwashing and false sustainability, manufacturing systems must undergo a holistic transformation that inherently integrates social accountability and governance transparency. By synthesizing 20 high-quality articles published between 2020 and 2026 using the PRISMA methodology, this study formulates an integrative framework that explicitly positions Target Costing as a crucial financial mediator within the Lean ecosystem. The research argues that the implementation of "Green Target Costing" effectively translates qualitative ESG compliance metrics into rigorous, quantifiable cost parameters during the pre-production design phase. Consequently, this strict cost control mechanism forces entities to internalize social and environmental investments rather than treating them as mere externalities. Furthermore, the study strongly advocates for socio-technical integration, demonstrating that digital systems and Big Data act as essential facilitators to successfully align Lean's operational agility with ethical stakeholder expectations without compromising human well-being. Ultimately, this research definitively debunks the prevailing myth that sustainability initiatives inherently stifle economic efficiency. The findings assert that integrating ESG dimensions into target cost structures is not merely an ethical obligation, but an absolute strategic imperative to ensure long-term competitive resilience in the face of rigorous global market disruptions.
Co-Authors Agustin, Devina Alfarizi, Ikhsan Aprilianz, Flowrent Ramadhan, M. Faalih Athoullah Rizkiyah, Miftahul Ruwary, Cinda Nongfasya Yusnaini ., Yusnaini Yusnaini Yusnaini