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International Journal of Management, Accounting & Finance
Published by Sekolah Tinggi Ekonomi Kasih Bangsa
ISSN : 30481112     EISSN : 30481104     DOI : 10.70142
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Management Accounting Finance Strategic Management Financial Accounting Risk Management Investment Analysis Corporate Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 55 Documents
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Digital Transformation of the Finance Function: A Systematic Literature Review of Automation, Analytics, and Organizational Effectiveness Dessy Marhandrie
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.470

Abstract

The digital transformation of the finance function has become a strategic priority for organizations seeking to improve operational efficiency, decision-making quality, and organizational effectiveness. This study aims to systematically review the existing literature on the roles of automation and analytics in transforming finance functions and creating organizational value. Using a qualitative Systematic Literature Review (SLR) approach based on the PRISMA 2020 framework, relevant peer-reviewed articles published between 2020 and 2025 were identified, screened, and synthesized from leading academic databases. The findings reveal that automation technologies, including Robotic Process Automation (RPA) and Artificial Intelligence (AI), primarily enhance process efficiency and accuracy, whereas business analytics significantly improves strategic decision-making, forecasting, and finance business partnering. Furthermore, successful digital transformation depends on organizational capabilities, digital leadership, governance, and employee competencies rather than technology adoption alone. The review also identifies key research gaps and provides theoretical and managerial implications for advancing finance function transformation and sustainable organizational effectiveness.
Cyber Security and Digital Transformation in Strategic Management Accounting: A Systematic Literature Review of Their Roles in Achieving Competitive Advantage Mohammad Chaidir; Moh Zalmi Kahardian
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.471

Abstract

This study presents a qualitative Systematic Literature Review (SLR) examining the roles of Cyber Security (CS) and Digital Transformation (DT) in strengthening Strategic Management Accounting (SMA) to achieve sustainable Competitive Advantage (CA). Following the PRISMA 2020 framework, peer-reviewed studies published between 2015 and 2025 were systematically identified, screened, and synthesized from major academic databases. The findings indicate that SMA has evolved into a strategic capability supporting data-driven decision-making, while DT enhances organizational agility, innovation, and analytical capabilities through advanced digital technologies. Simultaneously, CS safeguards digital assets, ensures information integrity, strengthens organizational resilience, and supports business continuity. The review demonstrates that integrating SMA, DT, and CS creates complementary strategic capabilities that significantly improve organizational performance and long-term competitiveness. The study contributes to the literature by providing an integrated conceptual framework and identifying future research opportunities concerning digital accounting, cybersecurity governance, and sustainable competitive advantage in the digital economy.
Environmental Management Accounting and Sustainable Banking Performance: A Systematic Literature Review of Green Innovation, Contingency Factors, and Organizational Effectiveness Herlina
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.472

Abstract

This study presents a qualitative Systematic Literature Review (SLR) examining the role of Environmental Management Accounting (EMA) in enhancing Sustainable Banking Performance through Green Innovation, Contingency Factors, and Organizational Effectiveness. Following the PRISMA 2020 guidelines, peer reviewed studies published in reputable international journals were systematically identified, screened, and synthesized. The review reveals that EMA has evolved into a strategic management accounting system that supports environmental decision-making, resource efficiency, ESG implementation, and sustainable finance. The findings indicate that Green Innovation strengthens the effectiveness of EMA by fostering sustainable financial products and operational improvements, while Contingency Factors including organizational size, environmental strategy, regulatory pressure, and managerial commitment influence successful EMA implementation. Furthermore, Organizational Effectiveness mediates the relationship between EMA and Sustainable Banking Performance by improving strategic capability, innovation, and operational efficiency. This review contributes an integrated conceptual understanding of sustainable banking and provides practical implications for managers, regulators, and policymakers seeking to advance sustainability-oriented banking practices.
Transformational Leadership in the Digital Business Environment: A Systematic Literature Review of Innovation Capability, Management Accounting Systems, and Sustainable Firm Performance Novrizal; Benardi
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.473

Abstract

The rapid advancement of digital technologies has fundamentally transformed organizational leadership, innovation, and strategic management practices. This study conducts a qualitative Systematic Literature Review (SLR) to synthesize existing evidence on the relationships among transformational leadership, innovation capability, management accounting systems (MAS), and sustainable firm performance in the digital business environment. Following the PRISMA 2020 guidelines, peer reviewed articles published in internationally recognized journals were systematically identified, screened, and synthesized. The review reveals that transformational leadership contributes to sustainable firm performance primarily through strengthening innovation capability and promoting the strategic use of management accounting systems rather than through direct effects. Innovation capability enhances organizational adaptability, knowledge sharing, and value creation, while advanced MAS supports strategic decision making and organizational control. The findings further indicate that integrating transformational leadership, digital transformation, innovation capability, and strategic management accounting enables organizations to achieve long-term competitiveness and sustainability. This review provides theoretical insights and practical implications for future leadership and digital business research.
The Interplay of Capital Structure and Investment under Uncertainty: A Qualitative Synthesis of Structural Models and Empirical Evidence Erwin Santosa; Moh Zalmi Kahardani; Moh Trisamanta
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.478

Abstract

This qualitative literature review explores the dynamic relationship between capital structure and investment decisions under uncertainty. Drawing on structural models such as real options and dynamic trade-off theories, as well as empirical studies across diverse economic contexts, the paper synthesizes how firms adapt financing and investment strategies in response to market volatility, policy shifts, and financial constraints. The findings reveal that uncertainty often prompts delayed investment and a preference for financial flexibility, though firm responses vary based on growth potential, credit access, and institutional environments. By integrating theoretical frameworks with empirical evidence, this review highlights key mechanisms and limitations in current scholarship, offering a foundation for future interdisciplinary research

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