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Journal : Accounting and Sustainability

Fraudulent Financial Reporting: How far has it been Researched? Puspita, Amelia Tri; Taqi, Muhamad
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.340

Abstract

This study aims to determine the development and trend map of fraudulent financial reporting research that is published by a reputable journal in the theme of economics and finance. The data analyzed were more than 91 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the research in this topic. The results showed that the number of publications on the fraudulent financial reporting research experienced a significant increase. The results show that the most popular authors are Groove H and Carcello JV, and the most popular keyword topics are Financial, Reporting, and Fraudulent. Apart from that, there are several trend topics related to fraudulent financial reporting.
Research Trend on Social Banking Puspita, Amelia Tri; Marlina, Lina
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.349

Abstract

The implementation of corporate social responsibility is not only for industrial companies that produce negative impacts on the environment and society, but also other sectors such as: services, insurance, communications, bank and non-bank financial institutions. Banks and other financial service providers play an important role as they are not only recipients but also providers of socially responsible investments. Banks can benefit by applying various basic ideas related to CSR to their policies related to human resources and community involvement. This study aims to determine the development map and trends of Social Banking published by reputable journals in the field of Economics and finance. The data analyzed were more than 1744 publications of Scopus indexed research publications. The export data was then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the role of Social Banking. The results showed that the number of publications on the development of the role of economic and financial research continues to increase.