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All Journal Jurnal Akuntansi Indonesia Journal of Social And Economics Research
Rita Rosalina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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MAPPING SUSTAINABILITY RESEARCH: A MANAGEMENT CONTROL SYSTEMS PERSPECTIVE Muhammad Ja'far Shodiq; Rita Rosalina
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.936

Abstract

This study aims to map the development of scientific literature on Sustainability in Management Control Systems perspective during the period 2020-2025, with a total of 396 articles originating from 214 internationally indexed Scopus journals using a bibliometric approach based on data from Scopus. MCS is a management control system designed to support the effective implementation of sustainability strategies, integrating economic, social, and environmental aspects into business practices. The bibliometric method was chosen to analyze publication trends, collaboration patterns between authors and institutions, and key research themes developing in this field. Data were collected through keyword searches related to MCS and analysed using Bibliometric software in R Studio. The results of the analysis revealed that, although MCS publication productivity has shown fluctuations with a downward trend in recent years, academic interest in this topic remains high, with a significant average citation count. Countries such as China, Australia, and Indonesia are the main contributors to this study, with the level of international collaboration continuing to increase. Keyword findings and thematic maps show the primary focus of research on the relationship between management accounting, management control systems, environmental management, and sustainable development. In addition, issues such as emission control, risk management, and corporate governance are also essential parts of academic discourse related to MCS. This study contributes to clarifying the development trend of MCS science and identifying central themes and potential future research directions. The practical implications of this study can be a reference for companies and policymakers in designing more effective and sustainable control systems. This study also encourages further research development by expanding the database and integrating qualitative approaches to understand MCS implementation in a contextual context.
Optimizing Business Success: The Role of Accounting Information, Business Capital Management, and Response To Environmental Uncertainty Rita Rosalina; Muhammad Ja’far Shodiq; Khansa Shabihah
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.10-26

Abstract

ABSTRACT This study tests and analyzes the effect of accounting information, working capital management, and environmental uncertainty on business success. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study consisted of owners or managers of micro, small, and medium enterprises (MSMEs) in Central Java, with a sample size of 405 respondents. The sampling technique used was non-random sampling with a purposive sampling method. Data analysis in this study used multiple linear regression. The results of this study indicate that the use of accounting information, working capital management, and environmental uncertainty have a positive and significant effect on business success. This study contributes theoretically by enriching the literature on business success factors and becoming a reference for further research. These findings help MSMEs manage their businesses and encourage government and financial institution support to increase business competitiveness.Keywords: The Use of Accounting Information, Business Capital Management, Environmental Uncertainty ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penggunaan informasi akuntansi, manajeman modal usaha, dan ketidakpastian lingkungan terhadap keberhasilan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah pemilik atau pengelola usaha mikro, kecil, dan menengah (UMKM) di Jawa Tengah dengan jumlah sampel sebanyak 405 responden. Teknik pengambilan sampel yang digunakan adalah non random sampling dengan metode purposive sampling. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penggunaan informasi akuntansi, manajeman modal kerja, dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap keberhasilan usaha. Penelitian ini berkontribusi secara teoritis dengan memperkaya literatur terkait faktor keberhasilan usaha dan menjadi referensi penelitian lanjutan. Praktisnya, temuan ini membantu UMKM dalam mengelola bisnis serta mendorong dukungan pemerintah dan lembaga keuangan untuk meningkatkan daya saing usaha. Kata Kunci: Penggunaan Informasi Akuntansi, Pengelolaan Modal Usaha, Ketidakpastian Lingkungan
Co-Authors Khansa Shabihah Muhammad Ja'far Shodiq Muhammad Ja’far Shodiq