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All Journal Cakrawala Pendidikan EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JRMSI - Jurnal Riset Manajemen Sains Indonesia Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Rengganis Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach Social Science Studies International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) International Journal of Social Science, Education, Communication and Economics Journal of Educational Analytics Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Governors Literacy : International Scientific Journals of Social, Education, Humanities International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MILRev: Metro Islamic Law Review International Journal of Business and Quality Research International Journal of Technology and Education Research International Research Journal of Business Studies IJHABS Greenation International Journal of Economics and Accounting Global Management: International Journal of Management Science and Entrepreneurship Jurnal Pendidikan dan Sosial Humaniora Brilliant International Journal of Management and Tourism
Nurika Restuningdiah
Universitas Negeri Malang
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Journal : IJHABS

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A Bibliometric Analysis Of Capital Budgeting Strategies: Developments, Trends, and Future Directions Kumorowati, Indah; Nasrullah, Ahmad Happy; Handayani, Puji; Restuningdiah, Nurika
International Humanity Advance, Business & Sciences Vol 3 No 1 (2025): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.595

Abstract

This study aims to analyze the development and trends in research on capital budgeting in Indonesia from 2015 to 2025 using a bibliometric approach. Data were collected through a systematic search of the Scopus database using the keyword “capital budgeting” focused on article titles, abstracts, and keywords. A total of 127 documents meeting the inclusion criteria were analyzed descriptively and visualized using VOSviewer software. The results of the study show a fluctuating publication trend, with the highest peak in 2024. The United Kingdom and the United States are the countries with the largest publication contributions, while Indonesia still shows limited contributions. Co-authorship analysis reveals low connectivity between authors, whereas co-occurrence analysis identifies the keyword “capital budgeting” as the primary hub connecting various topics, including the cost of capital, corporate governance, and NPV. Overlay and density visualizations also reveal that the cost of capital is a relatively new topic with potential for further development. These findings provide a comprehensive overview of the dynamics of capital budgeting research and identify research opportunities that remain open, particularly in Indonesia.
Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Albaasith, Shooma Fikri Alifah, Luthfi Nur AMELIA SETYAWATI, AMELIA Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin Gunartin Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla Makaryanawati Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sugangga , Amelia Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Triadi Agung Sudarto Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun