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All Journal Jurnal Teknik Elektro Jurnal Teknik ITS IPTEK Journal of Proceedings Series JECCE (Journal of Early Childhood Care and Education) Bunda Edu-Midwifery Journal (BEMJ) Jurnal Basicedu Hearty : Jurnal Kesehatan Masyarakat JAVA Journal of Electrical and Electronics Engineering Islamika: Jurnal Keislaman dan Ilmu Pendidikan Jurnal Kebidanan Mutiara Mahakam Jurnal Peduli Masyarakat Jurnal Guru Dikmen & Diksus Dinamika Pendidikan Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal JEETech JAREE (Journal on Advanced Research in Electrical Engineering) Jurnal ABDI PAUD Jurnal Media Informatika MATH LOCUS: Jurnal Riset dan Inovasi Pendidikan Matematika Unnes Journal of Mathematics Education Jurnal Basicedu Journal of Community Health and Preventive Medicine (JOCHAPM) Sewagati Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo JUKEJ: Jurnal Kesehatan Jompa Multifinance IJHABS Jurnal Pengabdian Masyarakat, Ilmu, dan Aksi
Puji Handayani
Departemen Teknik Elektro Institut Teknologi Sepuluh Nopember
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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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 Abqoriah, Febi Abdiah Achmad Affandi Achmad Mauludiyanto Adelin, Christina Affandi Ahmad Maulidiyanto Ahmad Wahyudin Ainun Jahriyah Alfian Noor Muthia Sarie Amanta, Azira Eldrida Andi Yahya Lubis Anggraini, Rizky Diah Aniah, Rivi Arief Agoestanto Arief Noviarakhman Zagladi Ariestantia, Dwi Riyan Aulia, Jusratul Burhanusshomad , Beny Daniar Fahmi, Daniar Devy Kuswidiastuti Diah Puspito Wulandari Dimas Anton Asfani Effendi, Darwin Elfitra Rahma Fionandes Fadhli, Mohammad Fahmi, Arif Febriani, Rahmi Dwi Feila Taqie Zarin Fitriawati, Fenti Galaupa, Resi Gamantyo Hendrantoro Hafiz Hidayat Hafiz Hidayat Hastuti, Een Reni Heldina Hutahaean Henny Dewi Koeswanti Husnul Hotimah I Gusti Ngurah Satriyadi Hernanda I Gusti Wayan Murjana Yasa I Made Yulistya Negara Iriani, Dewi Utami Iriani, Endang Islami Rantika Junia Masuhila Kartika Sari Kumorowati, Indah Kurniawati, Rahayu lail, nurul husnul Lina Mubarokah Lovita, Bebi Martini Martini Masrukan Masrukan Mayangsari, Nindya Muhammad Rendy Anggara Murniati, Femmy Nabila, Syifaun Nasrullah, Ahmad Happy Nugraha, Yurid Eka Nurheni Nurika Restuningdiah Permatasari, Prima Dian Pertiwi, Satri Pertiwi, Satria Prasetiyono H Mukti Prasetiyono Hari Mukti Rahayu, Sri Randa Gempa Saputra Rangkuti, Intan Lestari Ratih Sukma Dewi Regina Putri Saryanti, Saryanti Setijadi, Eko Siti Aminah Siti Rukiyah, Siti Sri Rahayu Susi Juniastuti Suwadi Suwadi Titiek Surjani Titiek Suryani Tobi Wibialma Natha Utami, Puspa Indah Wardarita, Ratu WIDIASTUTI - Widyastuti, Titik Mulat Yasmin, Riska Yuniar, Dewi