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p-Index From 2021 - 2026
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All Journal Al Dzahab Balance : Jurnal Akuntansi dan Bisnis
Desiana Rachmawati
Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik Desiana Rachmawati; Dwike Rachmaningtyas; Rischa Inung Fauziah; Fandi Galang Wicaksana
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1640

Abstract

This study maps the development and research direction of blockchain applications in public sector accounting using a bibliometric approach. A total of 58 Scopus-indexed articles published between 2017 and 2025 were analyzed using keyword co-occurrence and visualized through VOSviewer. The findings indicate a significant increase in publications, particularly during 2021–2025, reflecting growing academic interest. Computer science dominates the field, followed by business, management, and accounting, highlighting its multidisciplinary nature. Citation analysis reveals a mix of highly influential foundational studies and emerging recent works. However, collaboration networks among authors, institutions, and countries remain limited and not yet globally integrated. Keyword co-occurrence analysis shows blockchain as the central theme, with a shift from technical aspects toward applications in accounting, auditing, and governance. Overall, this research confirms that blockchain studies in the public sector are in a growth and maturation phase with substantial future potential.
Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Rischa Inung Fauziah; Fandi Galang Wicaksana; Desiana Rachmawati; Richatul Jannah; Kurniana Sandra Lungit
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5870

Abstract

Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes.
Co-Authors Dwike Rachmaningtyas Fandi Galang Wicaksana Kurniana Sandra Lungit Richatul Jannah Rischa Inung Fauziah