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All Journal Media Riset Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Journal of Economics, Business, & Accountancy Ventura SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI Journal of Contemporary Accounting Budimas : Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Penamas: Journal of Community Service Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal JIMEKA
Christina Tri Setyorini
Universitas Jenderal Soedirman, Purwokerto
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah Mubaroq, Afiq Chamim; Setyorini, Christina Tri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24193

Abstract

Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data. Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance. Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing. Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods.
Co-Authors Abdul Aziz Abdul Rauf Chaerudin Alhendi, Osama Apriliantika, Annisa Aryanto Aryanto Ascaryan Rafinda Ayuniza, Salsabila Dailibas Dailibas Dewi Liesnoor Setyowati Dewi Susilowati Dewi, Sevita Sari Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Farida, Yusriyati Nur Fitrijati, Krishnoe R. Gista Rismayani Hapsari, Ira Hasna, Rifa Ilyas, Fransdito Ali Laeli Budiarti Mahardhika, Arya Samudra Maula, Kholida Atiyatul Mubaroq, Afiq Chamim Nasihin, Ihsan Nurmalitasari, Fahmi Pandansari, Tiara Perdana, Laela Fitria Perdana, Laela Fitria Permata, Fyana Putri Pinasty, Raisha Jihad Denia Praptapa, Agung Prayoga, Cepi Juniar PUJI LESTARI Rahmajati, Emir Surya Sadewo, M Kurniawan Sholihah, Siti Mar'atush Siti Maghfiroh Sudjono Sudjono, Sudjono Sugiarto S Suparlinah, Irianing Widodo, Febry Pamungkas Tri Yanuar E. Restianto