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All Journal Jurnal Multidisiplin West Science The Es Accounting and Finance
Deswin, Yendri
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Economics, Econometrics & Finance

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Human Resource Governance: Analisis Bibliometrik Judijanto, Loso; Deswin, Yendri
Jurnal Multidisiplin West Science Vol 5 No 03 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i03.3291

Abstract

Penelitian ini bertujuan untuk memetakan struktur intelektual dan tren penelitian Human Resource Governance (HRG) menggunakan pendekatan bibliometrik. Data diperoleh dari basis data Scopus dan dianalisis menggunakan VOSviewer untuk mengidentifikasi pola publikasi, keterkaitan kata kunci, klaster tematik, serta perkembangan penelitian dari waktu ke waktu. Hasil penelitian menunjukkan bahwa kajian HR governance terbagi ke dalam dua domain utama, yaitu pendekatan tata kelola berbasis keberlanjutan dan pendekatan aplikatif yang banyak berfokus pada sektor kesehatan publik. Analisis co-occurrence mengungkap tema dominan seperti governance approach, sustainable development, environmental protection, serta organization and management, yang menegaskan peran strategis HR governance dalam mendukung agenda keberlanjutan global. Selain itu, visualisasi temporal menunjukkan adanya pergeseran fokus dari isu tata kelola di sektor kesehatan menuju topik yang lebih mutakhir seperti artificial intelligence dan transformasi digital dalam manajemen sumber daya manusia. Analisis kepadatan juga mengidentifikasi konsentrasi penelitian pada isu keberlanjutan dan kesehatan, sekaligus menunjukkan peluang penelitian pada integrasi teknologi dalam HR governance. Penelitian ini memberikan kontribusi berupa gambaran komprehensif mengenai lanskap penelitian HR governance serta menawarkan arah penelitian masa depan, khususnya dalam integrasi tata kelola, inovasi, dan teknologi digital untuk meningkatkan efektivitas organisasi dan keberlanjutan.
Key Audit Matters in Financial Reporting and Auditing: A Bibliometric Analysis Judijanto, Loso; Deswin, Yendri
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.960

Abstract

This study aims to map the intellectual structure and research trends of Key Audit Matters (KAM) in financial reporting and auditing through a comprehensive bibliometric analysis. Using data retrieved from Scopus and analyzed with VOSviewer, the study examines publication patterns, keyword co-occurrence, and thematic evolution within the KAM literature. The findings reveal that KAM has become a central topic in auditing research, closely associated with audit reporting, financial reporting quality, and information asymmetry. The analysis identifies several major research clusters, including audit disclosure practices, regulatory frameworks, and the economic consequences of KAM. Temporal analysis indicates a shift from early conceptual and standard-focused studies toward more recent empirical investigations addressing practical issues such as audit report lag, audit firm behavior, and the impact of external factors like the COVID-19 pandemic. Additionally, the study highlights the growing geographical diversity of KAM research, reflecting its global relevance across different regulatory environments. Despite the maturity of core themes, emerging topics remain underexplored, offering opportunities for future research. This study contributes to the literature by providing a systematic overview of KAM research and offers insights for academics, practitioners, and policymakers in enhancing audit transparency and financial reporting quality.
Co-Authors Judijanto, Loso