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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmu Sosial dan Humaniora
Aditya Saputra
Universitas Teknologi Sumbawa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengungkapan Environmental, Social, And Governance (ESG): Analisis Bibliometrik dan Agenda Penelitian Masa Depan (2013 – 2024) Savirna Ulfa Cahyani Putri; Riten Sumarni; Dilla Diniya; Aditya Saputra; Laili Abdillah Ishak; Nofi Pauno
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/pznnma13

Abstract

The disclosure of Environmental, Social, and Governance (ESG) has become a crucial aspect of modern business due to increasing demands for transparency and sustainability. The development of international regulations such as GRI, TCFD, IFRS S1/S2, and CSRD has significantly driven ESG research. However, the rapid growth of literature has led to thematic fragmentation, necessitating a comprehensive mapping of ESG studies. This study aims to analyze publication trends, identify dominant themes, and map the intellectual development of ESG research from 2013 to 2024. A bibliometric analysis was conducted using performance analysis and science mapping approaches. Data were sourced from the Scopus database following the PRISMA protocol. From an initial 2,119 documents, filtering yielded 97 articles, which were analyzed using VOSviewer and Biblioshiny. Findings reveal a significant increase in ESG publications, particularly after 2018. The most dominant theme is ESG Disclosure and Reporting (29 articles), followed by Corporate Governance and ESG (21 articles), ESG and Financial Performance (18 articles), and others. Keyword network analysis shows ESG as a central concept linked to disclosure, firm value, CSR, and sustainable finance. Trend visualizations indicate a shift in focus from environmental issues toward governance and sustainable investment. This study provides theoretical and practical contributions for firms, investors, and regulators. Future research should expand database coverage and combine bibliometric analysis with qualitative approaches.
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.
Co-Authors Abdillah Ishak Dilla Diniya Laili Abdillah Ishak Nabil FR Nofi Pauno Riten Sumarni Savirna Ulfa Cahyani Putri