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p-Index From 2021 - 2026
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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin Journal of Literature Review
Cherlin Khalidanallah
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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Analisis Bibliometrik: Peranan Akuntansi Lingkungan Terhadap Kinerja Keuangan Dan Kinerja Lingkungan Perusahaan Mirna Distiyah; Ivan Gunadi; Manda Dewi Sautri; Cherlin Khalidanallah; Nashikatulhiroti; Nabil FR
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/bfztsm37

Abstract

This study aims to analyze the development of research on the role of environmental accounting in financial performance and corporate environmental performance using a bibliometric approach based on Scopus data from 2020–2026. A total of 517 articles were analyzed using VOSviewer software to identify publication trends, research themes, and keyword relationships. The results show that environmental accounting publications have continued to increase, with Environmental, Social, and Governance (ESG) and environmental performance emerging as the dominant themes. In addition, new topics such as digital innovation, sustainable finance, and ESG impact prediction have emerged as future research directions. These findings indicate that environmental accounting plays an important role in supporting corporate sustainability as well as improving financial and environmental performance.
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 Deli Maharani Fania Juni Arsih Intan Natial Fatrissia Ivan Gunadi Manda Dewi Sautri Marwa Fitri Ramdani Mirna Distiyah Nabil FR Nashikatulhiroti