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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi dan Keuangan West Science Nomico
Oktafiana Akmal
Politeknik Cendana
Economics, Econometrics & Finance

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Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia Loso Judijanto; Junet Kaswoto; Muh. Rays; Oktafiana Akmal; Yuni Shara
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3170

Abstract

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.
Personal Data Monetization in the Digital Economy Yuyun P. Rahayu; Oktafiana Akmal; Yuni Shara
Nomico Vol. 3 No. 6 (2026): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j0ast117

Abstract

Personal data has become one of the most contested resources of the digital economy: it generates substantial economic value for platforms and intermediaries, while raising persistent questions about privacy, consent, and fairness. This article examines personal data monetization by combining an economic-opportunity perspective with a critical exploitation perspective, addressing a gap in the literature, which tends to treat these two views in isolation. Using a qualitative, literature-based method, twenty-five peer-reviewed and indexed sources published between 2021 and 2026 were analyzed through thematic-comparative synthesis, combining a reference collection assembled by the researcher with five additional sources located independently through recent, DOI-verified academic literature. The novelty of this study lies in its dual-lens analytical framework, which positions data monetization simultaneously as a legitimate economic asset and as a site of structural power asymmetry between platforms and data subjects, and in its comparative reading of global practice against Indonesia's Personal Data Protection Law. Findings show that monetization models range from targeted advertising and data brokerage to consent-based data marketplaces and privacy-preserving technical architectures, each carrying distinct opportunity and risk profiles. Regulatory frameworks such as the GDPR and Indonesia's PDP Law reduce, but do not eliminate, exploitative practices, particularly where consent remains structurally asymmetric. The article concludes that sustainable data monetization requires embedding fairness, transparency, and data-subject agency into market design itself, rather than treating compliance as a sufficient safeguard.
Co-Authors Junet Kaswoto Loso Judijanto Muh. Rays Yuni Shara Yuyun P. Rahayu