Claim Missing Document
Check
Articles

Found 2 Documents
Search

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.
Pemetaan Struktur Intelektual Penelitian Akuntansi Organisasi Nirlaba: Analisis Bibliometrik dalam Perspektif ISAK 35 Savirna Ulfa Cahyani Putri; Dilla Diniya; Riten Sumarni; Nabil FR; Aditya Saputra; Abdillah Ishak
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yz9xq769

Abstract

The enactment of ISAK 35 as a financial reporting standard for non-profit entities has increased attention toward transparency, accountability, and reporting quality in nonprofit organizations. This study aims to map the intellectual structure, publication trends, and thematic development in nonprofit accounting research from the perspective of ISAK 35 using a bibliometric approach. The research employs a quantitative descriptive method based on Scopus data, analyzed using VOSviewer. Following PRISMA-based literature screening, 170 articles were identified for analysis. Results demonstrate that the most dominant topics are ISAK 35 implementation, nonprofit financial reporting, and accountability and transparency. Keyword network analysis reveals that 'nonprofit organization' serves as the central node connecting clusters including organizational governance, stakeholders, decision-making, funding, philanthropy, innovation, and sustainable development. Trend analysis indicates a research focus shift from traditional themes such as civil society and voluntary approaches toward contemporary issues including innovation, sustainability, social entrepreneurship, and accounting system digitalization. These findings confirm that nonprofit accounting research continues to evolve dynamically and multidisciplinarily with growing emphasis on sustainability, digital transformation, and accountability. This study is expected to contribute to nonprofit accounting literature and guide researchers, practitioners, and regulators in directing future research and policy development related to ISAK 35 implementation in Indonesia.