Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

Pemetaan Tren Publikasi Riset Financial Resilience Tingkat Individu: Sebuah Tinjauan Literatur Sistematis

Lina Rosyidah (Universitas Pembangunan Nasional “Veteran” JawaTimur)
Indrawati Yuhertiana (Universitas Pembangunan Nasional “Veteran” JawaTimur)
Siti Sundari (Universitas Pembangunan Nasional “Veteran” JawaTimur)



Article Info

Publish Date
03 Jul 2026

Abstract

Financial resilience is a crucial instrument within the behavioral accounting domain that determines an individual's capacity to withstand economic pressures. However, the academic landscape often suffers from conceptual boundary bias due to the commingling of macro-level (organizational) and micro-level (individual) orientations. This study aims to systematically map publication trends while synthesizing the characteristics of financial resilience studies that purely utilize the individual unit of analysis through the lens of the Theory of Planned Behavior (TPB). Employing the Systematic Literature Review (SLR) method integrated with the PRISMA protocol, this study aggregated data from the Scopus and Google Scholar databases within the publication range of 2021 to 2026. Out of 500 initially identified articles, a multi-stage screening process yielded 33 final articles that met the comprehensive eligibility criteria. The bibliometric mapping results based on Overlay Visualization in VOSviewer demonstrate an evolution of research trends moving from the establishment of early behavioral cognitive foundations (financial literacy and age demographic factors) toward the peak of cutting-edge contemporary trends, namely the individual financial resilience construct, which specifically captures the interconnectedness among young adults, small entrepreneurs, wellbeing, financial well-being, and mental health conditions. These findings confirm that daily personal financial resilience is not merely shaped by financial cognitive intelligence (the attitude pillar) but is highly driven by the power of self-control as an actualization of the perceived behavioral control pillar to suppress consumption bias in the digital era.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...