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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin Journal of Literature Review
Marwa Fitri Ramdani
Universitas Teknologi Sumbawa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Perkembangan Inovasi Teknologi pada Akuntansi Lingkungan: Analisis Bibliometrik Tren Publikasi Ilmiah dan Kolaborasi Penelitian Internasional Tahun 2015–2025 Aprizal Ahmadi; Fania Juni Arsih; Deli Maharani; Marwa Fitri Ramdani; Intan Natial Fatrissia; Faidil Ramadan
Journal of Literature Review Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/vdg9wv58

Abstract

The rapid development of digital technology has significantly transformed various sectors, including environmental accounting, which plays a crucial role in supporting sustainable business practices. The integration of technologies such as accounting information systems, digital transformation, artificial intelligence, and data-driven technologies has increasingly been adopted to improve the management and reporting of environmental information. This study aims to map the development of scientific publications, identify dominant research themes, and analyze research trends related to technological innovation in environmental accounting during the 2015–2025 period. A descriptive quantitative approach employing bibliometric analysis was used. Data were collected from the Scopus database through a systematic filtering process based on publication period, subject area, document type, keyword relevance, and publication language. From an initial dataset of 61,079 documents, 5,456 articles met the analysis criteria. Bibliographic data were analyzed using VOSviewer through network, overlay, and density visualizations. The findings indicate a significant increase in studies addressing technological innovation in environmental accounting. Network visualization reveals that digital transformation serves as the central research theme, strongly connected with environmental accounting, accounting information systems, sustainability, innovation, and information management. Overlay visualization highlights a shift from traditional topics toward emerging themes such as digital technologies and artificial intelligence. These results demonstrate the growing role of digital technologies in enhancing transparency, accountability, environmental data management efficiency, and sustainability-oriented decision-making.
Transformasi Standar Akuntansi Organisasi Nirlaba: Analisis Bibliometrik Evolusi Penelitian Akuntansi Yayasan dalam Perspektif ISAK 35 Deli Maharani; Fania Juni Arsih; Intan Natial Fatrissia; Marwa Fitri Ramdani; Aprizal Ahmadi; Cherlin Khalidanallah
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/64m49018

Abstract

Nonprofit organizations play a significant role in supporting social development through activities in education, healthcare, religion, humanitarian services, and community development. Increasing demands for transparency and public accountability have encouraged nonprofit entities to adopt good governance practices and prepare financial reports in accordance with applicable standards, including the implementation of ISAK 35 in Indonesia. This study aims to analyze the development of nonprofit organization research and identify emerging trends, major themes, and future directions of literature related to accountability and financial reporting during the 2020–2026 period. A descriptive quantitative approach with bibliometric analysis was employed. Data were collected from the Scopus database using keywords related to nonprofit organizations. An initial search yielded 11,272 documents, which were subsequently filtered based on publication year, subject area, document type, keyword relevance, and publication language, resulting in 250 articles eligible for analysis. The data were analyzed using VOSviewer through network, overlay, and density visualizations. The findings reveal that nonprofit organizations represent the central theme, strongly connected to topics such as volunteering, organizational culture, government, donation intention, social enterprise, and policy implementation. Furthermore, the literature demonstrates a shift from traditional themes toward human resource management, policy implementation, organizational value creation, and professionalization. Overall, the study highlights the increasingly multidisciplinary nature of nonprofit organization research, emphasizing governance, accountability, sustainability, and organizational professionalism.
Co-Authors Aprizal Ahmadi Cherlin Khalidanallah Deli Maharani Faidil Ramadan Fania Juni Arsih Intan Natial Fatrissia