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p-Index From 2021 - 2026
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All Journal YUME : Journal of Management Journal Research of Social Science, Economics, and Management
Ismail, Susanty
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Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences

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Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Ismail, Susanty; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Mapping the Social and Organizational Dimensions of Accounting: A Systematic Literature Review and Bibliometric Analysis Ismail, Susanty; Niswatin, Niswatin; Amaliah, Tri Handayani
Journal Research of Social Science, Economics, and Management Vol. 5 No. 7 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i7.1291

Abstract

This research maps the social and organizational dimensions of accounting research through a systematic literature review (SLR) combined with bibliometric analysis. Drawing on 196 peer-reviewed articles indexed in Scopus and published between 2019 and 2024, the study examines how accounting operates as a social practice embedded in power relations, institutional arrangements, governance structures, and professional work. Following PRISMA-based screening procedures, the dataset was analyzed using VOSviewer to identify thematic clusters, keyword co-occurrence patterns, and intellectual structures within the literature. The analysis reveals six dominant research streams: (1) crisis and organizational resilience, (2) public sector governance and control, (3) critical accounting and power relations, (4) institutional logics and sustainability, (5) global standards and translation processes, and (6) professional work and auditing practices. The findings demonstrate a strong shift away from positivist approaches toward sociologically informed perspectives, with critical and institutional theories increasingly shaping accounting scholarship. By synthesizing fragmented debates across these clusters, this study contributes a structured overview of contemporary sociological accounting research and identifies future research agendas to advance theory, context-sensitive inquiry, and methodological pluralism in accounting studies.
Sistem Pengendalian Internal dalam Tata Kelola Organisasi: Tinjauan Literatur tentang Peran Strategis dan Kepatuhan Ismail, Susanty; Sahmin Noholo, Dita Aulia Buata,
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11044

Abstract

Penelitian ini dilatarbelakangi oleh dominannya praktik dan riset akuntansi yang memposisikan sistem pengendalian internal (SPI) sebagai instrumen kepatuhan, sementara tata kelola organisasi modern menuntut peran yang lebih strategis dan bernilai tambah. Penelitian ini bertujuan menelaah literatur mengenai peran SPI dalam tata kelola organisasi, khususnya apakah berfungsi sebagai alat strategis atau sekadar mekanisme kepatuhan. Metode yang digunakan adalah kajian literatur terhadap artikel yang dipublikasikan dalam Jurnal Akuntansi Multiparadigma (JAMAL) periode 2020–2025. Dua belas artikel terpilih dianalisis secara kualitatif menggunakan pendekatan tematik. Hasil kajian menunjukkan bahwa sebagian besar penelitian masih berorientasi pada kepatuhan, terutama terkait pencegahan fraud dan pemenuhan regulasi. Namun, beberapa studi mulai memandang SPI sebagai bagian dari tata kelola strategis yang mendukung pengambilan keputusan, manajemen risiko, dan keberlanjutan kinerja organisasi. Penelitian ini menegaskan perlunya pergeseran paradigma menuju pendekatan SPI yang lebih strategis. Kata Kunci: Sistem Pengendalian Internal; Tata Kelola Organisasi; Audit Internal; Kepatuhan; Strategi; Kajian Literatur.
Co-Authors Mahdalena Mahdalena Niswatin Sahmin Noholo, Dita Aulia Buata, Tri Handayani Amaliah