Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal Research of Social Science, Economics, and Management
Ismail, Susanty
Unknown Affiliation
Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Co-Authors Mahdalena Mahdalena Niswatin Tri Handayani Amaliah