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Sambas Ade Kesuma

SE, M.Si, Ph.D, Ak, CA
Sambas Ade Kesuma

Sambas Ade Kesuma, SE, M.Si, Ph.D, Ak, CA

Employee ID Number

197812282005011002

National Lecturer Registration Number

0028127802

Study Program
Program Studi S1 Akuntansi
Program Studi S2 Akuntansi
Field Of Knowledge
Governance
Banking Sector
Accounting Information System
Positions
Assistant Professor - Upper
Research Media
Research Gate Google Scholar Sinta Scopus Orcid ID
Contacts:
E-mail

sambas@usu.ac.id, sambas.usu@gmail.com

Office Address

Curriculum Vitae file_download
Publications
Other Publications

National Publications

The Future of Work: How Technology is Transforming Jobs and Skills

SAMBAS ADE KESUMA , MAY HANA BILQIS RANGKUTI , MASTINI IDA SULASTRI ZEGA

THE EFFECT OF THE SYSTEM QUALITY OF MOBILE BANKING APPLICATIONS, INFORMATION QUALITY ON ENTREPRENEURIAL PERFORMANCE (STUDY: MICRO SMALL AND MEDIUM ENTERPRISES IN THE CITY OF MEDAN)

HERTI DIANA HUTAPEA , AZHAR , RINA BR BUKIT , SAMBAS ADE KESUMA

The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange

SAMBAS ADE KESUMA

The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange

SAMBAS ADE KESUMA

TECHNOLOGY 4.0 ERA INVESTMENT DECISIONS FOR MILENIALS AND GENERATION Z

SAMBAS ADE KESUMA

Research Review on Blockchain Adaptation to VAT

SAMBAS ADE KESUMA

Quality of Effective Audits and Audit Committees

SAMBAS ADE KESUMA

Study Literature Review of the Rise of Tax Avoidance Practices

SAMBAS ADE KESUMA

Digitalization for Governance and Compliance: A Systematic Review of E-Invoicing and E-Filing Systems

SAMBAS ADE KESUMA

MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review)

SAMBAS ADE KESUMA

A Systematic Literature Review Information Technology Sophistication: Capital and Performance

SAMBAS ADE KESUMA

A Systematic Literature Review in Shariah Audit

SAMBAS ADE KESUMA

A Systematic Literature Review on Corporate Tax Planning

SAMBAS ADE KESUMA

Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review

SAMBAS ADE KESUMA

The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025)

SAMBAS ADE KESUMA

Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025)

SAMBAS ADE KESUMA

Revisiting Goal-Setting Theory in the Contemporary Era: A Systematic Literature Review of Conceptual Evolution and Empirical Applications (2022-2025)

SAMBAS ADE KESUMA

Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks

SAMBAS ADE KESUMA

Corporate Governance as a Determiner of Tax Avoidance: A Literature Review Study

SAMBAS ADE KESUMA

The Implementation of Mandatory or Voluntary for Corporate Social Responsibility: A Systematic Literature Review

SAMBAS ADE KESUMA

SIGNALING THEORY IN PRACTICE: BRIDGING INFORMATION GAPS FOR ORGANIZATIONAL SUCCESS

SAMBAS ADE KESUMA

A Systematic Review of the E-ServQual Theory in the E-Business Context (2020–2025)

SAMBAS ADE KESUMA

A SYSTEMATIC REVIEW OF THE RESOURCE DEPENDENCE THEORY IN BUSINESS AND ACCOUNTING CONTEXT

SAMBAS ADE KESUMA

A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025

SAMBAS ADE KESUMA

Evaluasi Kinerja UMKM Kafe dan Restoran di Medan: Aplikasi Prinsip Systrust pada Keandalan Sistem Informasi Akuntansi

SAMBAS ADE KESUMA

Quality Audit and Effective Audit Committee.

SAMBAS ADE KESUMA

Systematic Literature Review Intention to Use E-Wallet

SAMBAS ADE KESUMA

Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices

SAMBAS ADE KESUMA

A Systematic Literature Review of Contingency Theory in Management Accounting and Control Systems (2010–2024)

SAMBAS ADE KESUMA

Mekanisme Good Corporate Governance, Kinerja Keuangan, Corporate Social Responsibility dan Ukuran Perusahaan terhadap Nilai Perusahaan Perbankan di Bursa Efek Indonesia

SAMBAS ADE KESUMA

Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025)

SAMBAS ADE KESUMA

A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025)

SAMBAS ADE KESUMA

TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL

SAMBAS ADE KESUMA

International Publications

Hybrid Neural Networks vs. Econometric Models for Fresh Durian Export Value Forecasting: A Comparative Analysis

SAMBAS ADE KESUMA

GEN-Z and the Click-Driven Dining Revolution: Analyzing OFD Acceptance Through UTAUT-3

MAY HANA BILQIS RANGKUTI , SAMBAS ADE KESUMA , MASTINI IDA SULASTRI ZEGA

Bridging ESG and Islamic Principles in Indonesia: Toward Sustainable Islamic Finance

JUWITA AGUSTRISNA , ABDILLAH ARIF NASUTION , SAMBAS ADE KESUMA , RISANTY , Dr. Norazita Marina Binti Abdul Aziz

The Digital Blueprint: Crafting Business Models for the Tech Future

ABDILLAH ARIF NASUTION , SAMBAS ADE KESUMA , RISANTY , JUWITA AGUSTRISNA

Unlocking Indonesia’s Islamic Digital ZIS (Zakah, Infaq, Sadaqah) Potential: Bridging the Gap Between Technology Readiness and ZIS Revenue with Insights from Millennial Generation

ABDILLAH ARIF NASUTION , RISANTY , SAMBAS ADE KESUMA , JUWITA AGUSTRISNA

THE EFFECT OF SERVICE QUALITY ON SHOPEE USER PURCHASING DECISIONS THROUGH ONLINE CUSTOMER REVIEWS AS A MODERATING VARIABLE

PORKAS SOJUANGON LUBIS , NENI MARLINA BR PURBA , HERI ENJANG SYAHPUTRA , ISKANDAR MUDA , SAMBAS ADE KESUMA , Noor Marini Haji Abdullah

Sustainable Digital Technology and Ethics in an Ever-Changing Environment

FAHMI NATIGOR NASUTION , RISANTY , SAMBAS ADE KESUMA

Unraveling It Sophistication: Driving AIS Success in Medan’s Food and Beverage MSMEs

RISANTY , SAMBAS ADE KESUMA , ADI SYAH PUTRA

An Analysis of Service Convenience’s Effect on Online Ticket Performance: A Perception of Accounting Students on Faculty of Economics and Business Universitas Sumatera Utara

SAMBAS ADE KESUMA , FAHMI NATIGOR NASUTION , RISANTY

Innovative and Intelligent Digital Technologies Towards an Increased Efficiency

ABDILLAH ARIF NASUTION , SAMBAS ADE KESUMA , MUHAMMAD RIDHO

Digital Zakat, Infaq, and Sadaqah (ZIS) Acceptance: Empirical Evidence from Indonesia

JUWITA AGUSTRISNA , SAMBAS ADE KESUMA , WINDI ASTUTI

Cloud Accounting Acceptance of Msmes in Indonesia: A Preliminary Study

RISANTY , SAMBAS ADE KESUMA , BUNGA FADILLAH

Perception of Online Transportation Adoption Among Undergraduate Student: Experience with inDrive in Indonesia

SAMBAS ADE KESUMA

Accelerated Cloud Accounting Implementation: Study on Small and Medium Enterprise in Indonesia

AULIA ARIF NASUTION , SAMBAS ADE KESUMA , RISANTY , DIDA NUFIKA

GEN-Z AND THE CLICK-DRIVEN DINING REVOLUTION: ANALYZING OFD ACCEPTANCE THROUGH UTAUT-3

MAY HANA BILQIS RANGKUTI , SAMBAS ADE KESUMA

Factors Determining The Adoption of E-Procurement in Developing Countries: A Systematic Literature Review

ISKANDAR MUDA , ZULKARNAIN , SAMBAS ADE KESUMA

IMPLEMENTATION OF INTERNAL CONTROL PROCEDURES THAT ENABLE COST SAVINGS IN DEALING WITH THREATS CYCLES : REVENEU CYCLE: TRADIONAL VS DIGITAL ACCOUNTING INFORMATION SYSTEM ERA IN PHARMACEUTICAL SECTOR

ZULKARNAIN , MUHAMMAD FAHMI , ISKANDAR MUDA , SAMBAS ADE KESUMA

Accounting information system user satisfaction: A survey of Indonesian state owned banks

SAMBAS ADE KESUMA

Service Convenience: A Systematic Literature Review

SAMBAS ADE KESUMA

Does Business Ethics Affect Good Corporate Governance? Experience from Indonesian State-Owned Enterprise

SAMBAS ADE KESUMA

TOE Framework Perspectives on Sustainability Practice Implementation: A Systematic Review

SAMBAS ADE KESUMA

Implementation of SysTrust Theory: A Systematic Literature Review

SAMBAS ADE KESUMA

Unlocking Indonesia’s Islamic Digital ZIS (Zakah, Infaq, Sadaqah) Potential: Bridging the Gap Between Technology Readiness and ZIS Revenue with Insights from Millennial Generation

SAMBAS ADE KESUMA

Analysis of TikTok Shop Acceptance: An Indonesian Accounting Student Perceptions

SAMBAS ADE KESUMA

Implementation of stakeholder theory in sustainability accounting: a literature review

SAMBAS ADE KESUMA

Unraveling It Sophistication: Driving AIS Success in Medan’s Food and Beverage MSMEs

SAMBAS ADE KESUMA

Performance Measurement at Universities: Systematic Literature Review

SAMBAS ADE KESUMA

A Systematic Literature Review of the Pecking Order Theory on Financing Decisions

SAMBAS ADE KESUMA

The AI Revolution: Driving Business Innovation and Research

SAMBAS ADE KESUMA

A Comprehensive Analysis of Global Digital Payment Systems: A Systematic Literature Review (2019–2025)

SAMBAS ADE KESUMA

The Effect of Service Quality on Shopee User Purchasing Decisions through Online Customer Reviews as A Moderating Variable

SAMBAS ADE KESUMA

IT Sophistication 2.0: Towards a Comprehensive Framework for Assessing IT Capabilities in the Digital Age

SAMBAS ADE KESUMA

Technological Innovations in Auditing: A Systematic Literature Review on the Use of AI and Digitalization

SAMBAS ADE KESUMA

THE EFFECT OF THE SYSTEM QUALITY OF MOBILE BANKING APPLICATIONS, INFORMATION QUALITY ON ENTREPRENEURIAL PERFORMANCE (STUDY: MICRO SMALL AND MEDIUM ENTERPRISES IN THE CITY OF MEDAN)

SAMBAS ADE KESUMA

Integrating Information Technology into Accounting Curriculum: A 43-year Review

SAMBAS ADE KESUMA

Analysis of Online Taxi User Satisfaction: Experience from Grab Indonesia

SAMBAS ADE KESUMA

The Implementation of the Islamic Accounting Standard for Zakah, Infaq, and Shadaqah (ZIS) in Indonesia

SAMBAS ADE KESUMA

The Nexus Between Good Corporate Governance Mechanisms and Transparency: Evidence from Indonesian Banking

SAMBAS ADE KESUMA

A Systematic Review of the DeLone & McLean Model in Enterprise Resource Planning (ERP) Systems Success

SAMBAS ADE KESUMA

The Influence of Knowledge Development on Good University Governance in Indonesian Universities

SAMBAS ADE KESUMA

Technological Innovations in Auditing: A Systematic Literature Review on the Use of AI and Digitalization

SAMBAS ADE KESUMA

Efficient Market Hypothesis: A Systematic Literature Review

SAMBAS ADE KESUMA

Cross-Market Volatility in Response to Trump’s Trade Policy

SAMBAS ADE KESUMA

THE EFFECT OF THE SYSTEM QUALITY OF MOBILE BANKING APPLICATIONS, INFORMATION QUALITY ON ENTREPRENEURIAL PERFORMANCE (STUDY: MICRO SMALL AND MEDIUM ENTERPRISES IN THE CITY OF MEDAN)

SAMBAS ADE KESUMA

Accounting information systems performance: A systematic literature review

SAMBAS ADE KESUMA

Crowdfunding Acceptance in Indonesia: A Perception of Accounting Students

SAMBAS ADE KESUMA

Systematic Literature Review: Implementation of Mobile Banking

SAMBAS ADE KESUMA

Implementation of Internal Control Procedures That Enable Cost Savings In Dealing With Threats Cycles: Reveneu Cycle: Tradional Vs Digital Accounting Information System Era In …

SAMBAS ADE KESUMA

The impact of agency theory on organizational behavior: a systematic literature review of the latest research findings

SAMBAS ADE KESUMA

Factors of acceptance of e-commerce technology among society: integration of technology acceptance model

SAMBAS ADE KESUMA

The Influence of Organizational Culture on the Implementation of Regional Financial Management Information Systems (Empirical Study in Regency Government of Humbang Hasundutan)

SAMBAS ADE KESUMA

The implementation of attribution theory in leadership: a systematical literature review

SAMBAS ADE KESUMA

Unlocking Indonesia’s Islamic Digital ZIS (Zakah, Infaq, Sadaqah) Potential: Bridging the Gap Between Technology Readiness and ZIS Revenue with Insights from Millennial Generation

SAMBAS ADE KESUMA

The role of digital transformation in improving audit and accounting information quality

SAMBAS ADE KESUMA

EARNINGS MANAGEMENT IN CORPORATE GOVERNANCE: A SYSTEMATIC LITERATURE REVIEW

SAMBAS ADE KESUMA

The Effect of Digitalization Corporate Social Responsibility on Financial Performance and Intellectual Capital as a Moderating Variable (Study on Food and Beverage Companies …

SAMBAS ADE KESUMA

Unveiling the Impact of Firm Characteristics on Integrated Reporting Practices

SAMBAS ADE KESUMA

Service Quality, System Quality, Information Quality, And Customer Satisfaction Of Online Shopping In Indonesia: An Accounting Student Perception

SAMBAS ADE KESUMA

Resource-Based View Theory to Achieve a Sustainable Competitive Advantage of the Firm: Systematic Literature Review

SAMBAS ADE KESUMA

A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025)

SAMBAS ADE KESUMA

An Analysis of Service Convenience’s Effect on Online Ticket Performance: A Perception of Accounting Students on Faculty of Economics and Business Universitas Sumatera Utara

SAMBAS ADE KESUMA

accounting information system User satisfaction: a survey of indonesian state-Owned Banks

SAMBAS ADE KESUMA

The Role of Accounting Information Quality as a Mediating Variable on the Influence of Enterprise Resource Planning System and Data Quality on the Effectiveness of Cost Control …

SAMBAS ADE KESUMA

Building Block in Digital Tax Administration: Literature Review

SAMBAS ADE KESUMA

Transaction Cost Theory in Contemporary Accounting and Governance Research: A Systematic Literature Review (2020–2025)

SAMBAS ADE KESUMA

Systematic Literature Review of Technology Acceptance Models in Learning Management Systems (LMSs)

SAMBAS ADE KESUMA

Mobile banking implementation in Indonesia: the perspective of diffusion of innovation in accounting

SAMBAS ADE KESUMA

Analysis of Online Marketplace Success in Accounting Students of the University of North Sumatra: Application of Service Convenience Theory

SAMBAS ADE KESUMA

The Role o f Large a nd Medium Industrial Companies By Group On The Economy (The Implement ation o f Company Size/Scale Model)

SAMBAS ADE KESUMA

Integration of the E-Service Quality Model and Service Convenience Model to Measure E-Payment Performance (Empirical Study at Immigration Offices in Medan)

SAMBAS ADE KESUMA

Literature Review on Auditor Independence

SAMBAS ADE KESUMA

The correlation of environmental management system and financial performance: a systematic literature review

SAMBAS ADE KESUMA

THE APPLICATION OF CONTINGENCY THEORY IN ACCOUNTING AND MANAGEMENT PRACTICE: A SYSTEMATIC LITERATURE REVIEW FROM 2013 TO 2023

SAMBAS ADE KESUMA

The Role of E-SERVQUAL in Enhancing Online Service Quality: A Systematic Literature Review

SAMBAS ADE KESUMA