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Journal : open access driverset

Bibliometric Analysis of Voluntary Corporate Internet Reporting Muhammad Rifqi Arif Munandar; Rahmawati Rahmawati; Sri Hartoko; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 2 No. 3 (2026): December
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.3.221

Abstract

Objective: The present research aims to identify the major research trends, influential contributors, and emerging themes in Internet Financial Reporting (IFR) research while proposing directions for future investigations. The growing adoption of digital technologies has encouraged organizations to disclose financial and sustainability information through internet-based platforms, making IFR an increasingly important area of academic inquiry.  Method: A bibliometric analysis was conducted using 970 publications indexed in the Scopus database covering the period from 2015 to 2024. The analysis employed performance analysis and science mapping techniques, including citation analysis, co-authorship analysis, co-citation analysis, and keyword co-occurrence analysis. Network visualization was performed to reveal collaboration patterns, intellectual structures, and thematic evolution within the IFR literature. Results: The findings identify the most productive and influential authors, institutions, countries, and publications based on citation and publication performance. Keyword co-occurrence analysis revealed six major research clusters representing the dominant themes in IFR studies, while co-authorship analysis identified collaboration networks involving 28 authors. The results also demonstrate the evolution of research interests, highlighting emerging topics related to digital reporting, transparency, sustainability reporting, and technological innovation. Novelty: The bibliometric investigation provides a comprehensive overview of Internet Financial Reporting research by mapping its intellectual structure, identifying knowledge gaps, and outlining promising future research directions. The findings serve as a valuable reference for researchers and practitioners seeking to advance the development of IFR in the era of digital transformation.
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Abstract

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.