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A Bibliometric Analysis of Research Trends on Blockchain in Finance: Insights into Transparency, Security, and Collaboration Networks Yohanna Thresia Nainggolan; Bella Lisa Permatasari; Muh. Irfandy Azis; Irawati HM; Ferica Christinawati Putri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2306

Abstract

Introduction: Blockchain technology has emerged as a transformative innovation in the financial sector by enhancing transparency, security, and operational efficiency. As academic interest in blockchain applications continues to grow, understanding the development, structure, and direction of research in this field has become increasingly important. Novelty: Although previous studies have examined blockchain broadly, limited research has specifically mapped the intellectual structure, thematic evolution, and collaboration patterns of blockchain research in finance, particularly regarding transparency and security. To address this gap, the present study provides a comprehensive bibliometric mapping of blockchain research in finance from the perspectives of transparency and security. Methods: This study applies a bibliometric analysis approach to 256 Scopus-indexed publications related to blockchain in finance. Data were analyzed using the Bibliometrix package in R to examine annual scientific production, keyword co-occurrence, thematic development, historiographic structure, and collaboration networks among authors, institutions, and countries. Results: The findings reveal a significant increase in blockchain-related publications, particularly after 2021, indicating growing scholarly attention. Major research themes include blockchain foundations, security and privacy, decentralized finance, regulation, and cross-sector applications. The analysis also demonstrates increasingly interconnected global collaboration networks led by several productive countries. Conclusion: Overall, the findings indicate that blockchain has become an increasingly prominent research domain within financial studies. This study contributes by providing a comprehensive mapping of research trends and offering insights for future studies and policy development related to transparency and security in digital financial systems.
Analisis Bibliometrik Return on Assets dan Firm Value Berbasis Data Scopus 2020–2025 Siti Rahmatan; Muh. Irfandy Azis; Mohamad Nur Utomo; Irawati HM
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6563

Abstract

This study aims to map the development of literature on Return on Assets (ROA) and Firm Value during the period 2020–2025. ROA is considered a profitability indicator that reflects operational efficiency and serves as a signal for investors in assessing corporate prospects. The method employed is bibliometric analysis using VOSviewer software through a keyword co-occurrence approach based on Scopus data. The findings reveal a significant increase in publications, with ROA consistently occupying a central position in explaining Firm Value. Cluster analysis confirms that profitability, particularly ROA, is a fundamental node in the research ecosystem of corporate financial performance. These results strengthen the literature by emphasizing that Firm Value is inseparable from profitability, and ROA is the most relevant indicator to explain this relationship. This study contributes to the literature by highlighting the strong linkage between ROA and Firm Value across both developed and emerging markets. The practical implications suggest that companies should adopt ROA as a key reference in strategies to enhance firm value, while regulators are encouraged to improve financial reporting transparency to increase market trust in ROA.  
Analisis Penerapan Upah Minimum Provinsi dan Tingkat Pendidikan Terhadap Penyerapan Tenaga Kerja Di Provinsi Kalimantan Ariani; Muh. Irfandy Azis; Charitin Devi; Rista Kartika
Ekonomi dan Bisnis Vol 12 No 2 (2025): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v12i2.12803

Abstract

Purpose: This study aims to analyze the effect of provincial minimum wages and education levels on labor absorption in Kalimantan Province. Design/methodology/approach: The study used secondary data from 2019 to 2024 with a panel data regression method. The estimation was conducted using the Random Effect Model (REM) approach to examine the effect of independent variables on labor absorption. Findings: The results show that the provincial minimum wage does not have a significant effect on labor absorption, while the level of education has a significant effect on labor absorption. Simultaneously, the provincial minimum wage and education levels have a positive and significant effect on labor absorption as indicated by an increase in the number of workers absorbed in Kalimantan Province. Research limitations/implications: This study is limited to the period of 2019-2024 and only covers the Kalimantan region, so the results cannot be generalized to all regions in Indonesia. Further studies are recommended to expand the variables and coverage area in order to obtain a more comprehensive understanding. Practical implications: These findings emphasize the importance of establishing a balanced minimum wage policy and improving the quality of education and workforce skills as strategies to strengthen labor absorption and reduce unemployment rates in Kalimantan Province. Originality/value: This study provides empirical evidence by analyzing the effect of provincial minimum wages and education levels on labor absorption using cross-provincial panel data in Kalimantan from 2019–2024. The study contributes to the literature on regional labor markets, particularly in natural resource–based regions such as Kalimantan. Paper type: Research paper.   Keywords: Provincial Minimum Wages; Education Level; Labor Absorption; Kalimantan Province.