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All Journal Journal of Islamic Contemporary Accounting and Business
Denny Andriana
Universitas Pendidikan Indonesia-Indonesia
Economics, Econometrics & Finance

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Human Resources Accounting: A Systematic Literature Review and Bibliometric Analysis Yayat Sudaryat; Aristanti Widyaningsih; Denny Andriana
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.670

Abstract

Several decades of scholarship have explored Human Resources Accounting, yet comprehensive and in-depth investigations into this critical topic remain relatively scarce. To address this gap, the present study undertakes a systematic literature review and bibliometric analysis of existing empirical research. Utilizing the Systematic Literature Review methodology, a total of 1,974 relevant publications were retrieved from the Scopus database, covering the period from 1972 through the evaluation cutoff date of November 10, 2025. The compiled data were subsequently evaluated using VOSviewer software. The primary findings indicate that research on Human Resources Accounting is still sparse in developing regions, as prior studies have predominantly concentrated on developed nations such as the United States. Consequently, future investigations are strongly encouraged to focus on emerging economies while simultaneously integrating various valuation methodologies including historical cost, replacement cost, opportunity cost, and economic value approaches into the broader conceptual framework of Human Resources Accounting. Certain limitations must be acknowledged, notably the reliance exclusively on the Scopus database, which suggests that subsequent studies could improve generalizability by incorporating additional repositories. From a practical perspective, this research supplies a structured framework for identifying, quantifying, and reporting the value of human assets while reaffirming employees as vital organizational resources. On a social level, robust accounting practices foster a supportive workplace culture, boost employee well-being and engagement, and effectively mitigate turnover rates, thereby serving as a vital mediator connecting human resource management with corporate operational efficiency in the face of global competition.
Liquidity and Earnings: How Cash Holdings Influence Profitability in Southeast Asian Financial Firms Asliddinjon Husanov; Arim Nasim; Denny Andriana
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.830

Abstract

This study examines the relationship between cash holdings and profitability among financial firms across Indonesia, Malaysia, and Singapore. Employing a quantitative approach utilizing secondary data from publicly available financial statements, the research analyzes a comprehensive sample of publicly listed financial institutions from each country. Descriptive statistics and linear regression analyses were conducted to evaluate the impact of cash holdings on firm performance. The empirical findings indicate a positive and statistically significant relationship, demonstrating that cash holdings are strongly associated with profitability. Cross-country comparisons reveal that firms based in Singapore maintain the highest average levels of both cash holdings and profitability, followed by those in Malaysia and Indonesia. These results reinforce the applicability of liquidity management theory, trade-off theory, and the pecking order framework within the Southeast Asian financial sector, while offering practical insights for regulators aiming to enhance financial system resilience through effective liquidity policies.
Co-Authors Arim Nasim Aristanti Widyaningsih Asliddinjon Husanov Yayat Sudaryat