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All Journal Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Saparman, Saparman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Bibliometric Analysis of the Effectiveness of Accountability in Public Policy Judijanto, Loso; Qosim, Nanang; Saparman, Saparman; Suhariyanto, Didik
West Science Interdisciplinary Studies Vol. 3 No. 01 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i01.1638

Abstract

This study conducts a bibliometric analysis to explore the scholarly landscape on the effectiveness of accountability in public policy, focusing on literature indexed in Scopus. Using VOSviewer, the study visualizes thematic clusters, co-authorship networks, and country collaborations, offering insights into key trends, influential authors, and global research dynamics. Accountability emerges as a central concept, closely linked to transparency, governance, and public trust, with significant applications in sectors such as healthcare, education, and sustainable development. The analysis reveals the interdisciplinary nature of accountability research while highlighting gaps in addressing digital governance and underrepresented regional perspectives. The findings emphasize the importance of robust accountability frameworks in enhancing public policy effectiveness and the need for integrative and inclusive research to address contemporary governance challenges. This study provides valuable insights for academics and policymakers, offering a foundation for advancing accountability frameworks in diverse governance contexts.
ANALISIS PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA DESA KALUKUBULA Saparman, Saparman; Novrianto, Ferri; Yanto, Yanto
Jurnal Ekonomi Trend Vol 13 No 1 (2025)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v13i1.553

Abstract

BUMDes, atau Badan Usaha Milik Desa, adalah lembaga usaha yang dibentuk oleh pemerintah desa bersama masyarakat desa, dengan tujuan untuk mengelola potensi ekonomi desa dan meningkatkan kesejahteraan masyarakat, hal ini membuat ketertarikan untuk melakukkan penelitian yang berjudul Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Pada Desa Kalukubula. Dengan tujuan menganalisis pengelolaan BUMDes. Penelitian ini merupakan penelitian kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Hasil penelitian menujukkan bahwa pengelolaan BUMDes Mutianggaluku Mandiri ini berdasarkan pengelolaan sudah menggambarkan pengelolaan BUMDes dengan baik, dilihat dari segi perencanaan, dan pelaksanaan. BUMDes Mutianggaluku Mandiri juga berperan dalam menyediakan fasilitas untuk bisa memberikan peluang terhadap masyarakat untuk bisa meningkatkan pendapatan. Serta BUMDes Mutianggaluku Mandiri sudah termasuk kategori baik dimana sitem pelaporan yang dilakukan dalam setiap bulan dan tahun dengan menyajikan laporan arus kas dan laba rugi. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Pendapatan Asli Desa (PADes)
Bibliometric Analysis of the Effectiveness of Accountability in Public Policy Judijanto, Loso; Qosim, Nanang; Saparman, Saparman; Suhariyanto, Didik
West Science Interdisciplinary Studies Vol. 3 No. 01 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i01.1638

Abstract

This study conducts a bibliometric analysis to explore the scholarly landscape on the effectiveness of accountability in public policy, focusing on literature indexed in Scopus. Using VOSviewer, the study visualizes thematic clusters, co-authorship networks, and country collaborations, offering insights into key trends, influential authors, and global research dynamics. Accountability emerges as a central concept, closely linked to transparency, governance, and public trust, with significant applications in sectors such as healthcare, education, and sustainable development. The analysis reveals the interdisciplinary nature of accountability research while highlighting gaps in addressing digital governance and underrepresented regional perspectives. The findings emphasize the importance of robust accountability frameworks in enhancing public policy effectiveness and the need for integrative and inclusive research to address contemporary governance challenges. This study provides valuable insights for academics and policymakers, offering a foundation for advancing accountability frameworks in diverse governance contexts.
Bibliometric Analysis of the Effectiveness of Accountability in Public Policy Judijanto, Loso; Qosim, Nanang; Saparman, Saparman; Suhariyanto, Didik
West Science Interdisciplinary Studies Vol. 3 No. 01 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i01.1638

Abstract

This study conducts a bibliometric analysis to explore the scholarly landscape on the effectiveness of accountability in public policy, focusing on literature indexed in Scopus. Using VOSviewer, the study visualizes thematic clusters, co-authorship networks, and country collaborations, offering insights into key trends, influential authors, and global research dynamics. Accountability emerges as a central concept, closely linked to transparency, governance, and public trust, with significant applications in sectors such as healthcare, education, and sustainable development. The analysis reveals the interdisciplinary nature of accountability research while highlighting gaps in addressing digital governance and underrepresented regional perspectives. The findings emphasize the importance of robust accountability frameworks in enhancing public policy effectiveness and the need for integrative and inclusive research to address contemporary governance challenges. This study provides valuable insights for academics and policymakers, offering a foundation for advancing accountability frameworks in diverse governance contexts.
Effect of Education Level, Personal Income, and Accessibility of Banking Services on Personal Financial Management among Working Women in West Java Ode, Haruni; Junaidi, Ahmad; Wahyuningsih, Sri; Saparman, Saparman
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.984

Abstract

This quantitative study examines the influence of education level, personal income, and accessibility of banking services on personal financial management practices among working women in West Java, Indonesia. Data were collected from a sample of 180 working women using structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) 3. The findings reveal significant positive relationships between education level, personal income, accessibility of banking services, and personal financial management practices. Moreover, banking services accessibility partially mediates the relationships between education level and personal financial management and between personal income and personal financial management. These results underscore the importance of financial literacy, economic empowerment, and access to formal financial services in fostering financial well-being among working women in West Java. The study contributes to a deeper understanding of the socio-economic factors influencing personal financial management and informs evidence-based interventions to promote financial inclusion and gender equity in the region.
Analisis Pengaruh Independensi Auditor, Kualitas Audit, dan Transparansi Informasi terhadap Kepatuhan Pelaporan Keuangan Perusahaan Asuransi Judijanto, Loso; Siska, Emi Yulia; Sudarmanto, Eko; Maulina, Evaf; Saparman, Saparman
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.901

Abstract

Penelitian ini menyelidiki dinamika yang rumit antara Independensi Auditor (IA), Kualitas Audit (KA), Transparansi Informasi (TI), dan Kepatuhan Pelaporan Keuangan (KPK) dalam konteks perusahaan asuransi. Dengan menggunakan model persamaan struktural, penelitian ini menganalisis koefisien jalur, indeks kecocokan, dan nilai R-Square untuk mengungkap interaksi dari variabel-variabel laten ini. Hasilnya menunjukkan hubungan positif yang signifikan antara IA, KA, TI, dan KPK, yang menyoroti peran penting faktor-faktor ini dalam membentuk praktik pelaporan keuangan. Model ini menunjukkan kecocokan yang memuaskan, didukung oleh berbagai indeks kecocokan. Implikasi praktisnya mencakup wawasan yang dapat ditindaklanjuti bagi regulator, perusahaan asuransi, dan auditor untuk meningkatkan proses pelaporan keuangan. Namun, penelitian ini mengakui adanya keterbatasan, dan menekankan perlunya penelitian lebih lanjut untuk memperluas pemahaman tentang hubungan ini di berbagai konteks.
Tata Kelola Perusahaan di Pasar Berkembang – Tinjauan Bibliometrik Riset Akuntansi dan Keuangan Internasional Judijanto, Loso; Saparman, Saparman
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.v5i01.3171

Abstract

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset tata kelola perusahaan di pasar berkembang dalam konteks akuntansi dan keuangan internasional menggunakan pendekatan bibliometrik. Data penelitian dikumpulkan dari basis data Scopus dengan fokus pada artikel jurnal bereputasi yang membahas mekanisme tata kelola perusahaan di negara-negara berkembang. Analisis dilakukan menggunakan teknik bibliometrik deskriptif dan pemetaan jaringan, meliputi analisis kemunculan bersama kata kunci, visualisasi overlay dan densitas, serta analisis kolaborasi penulis, institusi, dan negara. Hasil penelitian menunjukkan bahwa corporate governance dan emerging markets merupakan tema sentral yang mendominasi literatur, dengan fokus kuat pada mekanisme tata kelola internal seperti struktur dewan, konsentrasi kepemilikan, kualitas audit, dan manajemen laba yang berlandaskan agency theory. Selain itu, temuan overlay mengindikasikan adanya pergeseran agenda riset menuju isu-isu kontemporer seperti keberlanjutan, ESG, tanggung jawab sosial perusahaan, dan pendekatan berbasis pemangku kepentingan. Dari sisi kolaborasi ilmiah, jaringan penelitian masih relatif terfragmentasi dan didominasi oleh negara serta institusi dari negara maju, meskipun keterlibatan negara berkembang menunjukkan tren peningkatan. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif mengenai struktur intelektual, evolusi tematik, dan peluang penelitian masa depan dalam kajian tata kelola perusahaan di pasar berkembang, khususnya dalam literatur akuntansi dan keuangan internasional.
Co-Authors Abda Abda Ahmad Junaidi Didik Suhariyanto Haruni Ode Judijanto, Loso Maulina, Evaf Nanang Qosim Novrianto, Ferri Siska, Emi Yulia Sudarmanto, Eko YANTO YANTO