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Articles 25 Documents
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The Impact of Caring for Children with Special Needs on Maternal Subjective Well-being: A Bibliometric Analysis Alice Zellawati; Sugiharto; Mulawarman; Sunawan
Journal of Law and Bibliometrics Studies Vol. 2 No. 1 (2026): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.1.214

Abstract

Objective: The literature on Maternal Subjective Well-being (MSW) has grown rapidly over the past two decades. MSW is a multidimensional construct encompassing subjective evaluations of mothers’ lives, including overall life satisfaction, happiness, and emotional well-being.  Method: A systematic literature review was conducted using PubMed, Scopus, and Google Scholar databases to identify English-language articles published between 2013 and 2023 using the keywords mother, subjective well-being, and special needs children, yielding 2,200 records, of which 8 met the inclusion criteria and were subsequently analyzed using the PRISMA framework and thematic synthesis approach.  Results: The review identified eight eligible studies and found that maternal subjective well-being is influenced by both internal factors (self-efficacy, hope, positive perceptions, and resilience) and external factors (social support, family functioning, and partner relationships). The findings highlight that strengthening psychological resources and social support systems may play a key role in improving the well-being of mothers caring for children with special needs. Novelty: The review highlights resilience as a key protective factor that can mitigate the negative effects of parenting stress on maternal subjective well-being and quality of life among mothers of children with disabilities. A notable research gap is the limited understanding of how protective factors, particularly resilience and benefit finding, can be developed and activated to support positive maternal adaptation to caregiving demands.
Sustainable Tourism Planning During the COVID-19 Pandemic: A Semi-Systematic Literature Review and Bibliometric Analysis Rian Destiningsih; Yunastiti Purwaningsih; Tri Mulyaningsih; Akhmad Daerobi
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.215

Abstract

Objective: The purpose of this study is to synthesize research results on the topic of sustainable tourism planning during the COVID-19 pandemic using the Scopus database. Method: A semi-systematic literature review (SSLR) with identification, screening, eligibility and inclusion on bibliometric analysis. Results: Research shows that the topic of sustainable tourism planning during the COVID-19 pandemic still offers extensive research opportunities; the pandemic has had both positive and negative impacts on tourism sustainability; and that tourism sector recovery requires multi-stakeholder collaboration involving communities, government, the private sector, academics, and tourists, taking into account environmental, economic, and socio-cultural aspects. The findings of this study indicate that publications on sustainable tourism planning during the COVID-19 pandemic still offer opportunities for deeper exploration in this context. Novelty: This study provides a comprehensive synthesis of trends and directions for the development of sustainable tourism planning during the COVID-19 pandemic, while emphasizing the importance of a multi-stakeholder collaborative approach as the basis for the recovery and sustainability of the tourism sector post-pandemic.
Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Abstract

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.
Exploring Aggressiveness and Disclosure of Tax: A Bibliometric Analysis Approach Sari Mujiani; Rudi Zulfikar; Helmi Yazid; Ina Indriana
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.217

Abstract

Objective: This study aims to conduct a bibliometric analysis of the literature on tax aggressiveness and tax disclosure, including research trends, main themes, intellectual structure, and future research opportunities in accounting and taxation. Method: This study conducts a bibliometric analysis to review the literature on tax aggressiveness and disclosure systematically. A bibliometric analysis was conducted to examine the patterns, trends, and intellectual structure of the literature on tax aggressiveness and disclosure. Results: The analysis spans from 1991 to 2024, encompassing 998 papers and 73,816 citations. Key findings reveal influential works, thematic clusters, author collaborations, and emerging research trends. Thematic clusterization identifies four distinct areas: international financial reporting, taxation strategies, corporate social responsibility, and empirical analyses of corporate governance. Temporal trend analysis highlights a shift towards broader corporate governance concerns, particularly social responsibility and gender diversity. Author collaboration networks reveal relationships among authors and isolated authors within the research community. Novelty: This research integrates bibliometric mapping of tax aggressiveness and tax disclosure to identify trends and themes.
ESG Implementation through Management Control Systems in Developed and Developing Countries: A Literature Review and Bibliometric Analysis Dahlia Tri Anggraini; Tubagus Ismail; Elvin Bastian; Nurhayati Soleha
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.218

Abstract

Objective: This study aims to identify and synthesize research developments on the role of Management Control Systems (MCS) in supporting Environmental, Social, and Governance (ESG) implementation and to identify future research opportunities. Method: A literature study using a Systematic Literature Review (SLR) approach to articles examining the relationship between MCS and ESG across various organizational contexts. Data were analyzed qualitatively by identifying, selecting, and classifying themes and synthesizing relevant research findings. Results: the study indicates that most studies still focus on MCS aspects of internal control, internal control quality, internal control personnel experience, and internal control costs in supporting ESG performance. In addition, the dominant theories used are legitimacy theory, institutional theory, stakeholder theory, and signaling theory. The findings also indicate that a good quality internal control system contributes to improved ESG performance and stakeholder trust. The implications of this study underscore the importance of strengthening MCS as a strategic instrument for supporting ESG-based sustainable business transformation. Novelty: The novelty of this research lies in the comprehensive synthesis of the relationship between MCS and ESG and the identification of research gaps, which show that previous studies are still dominated by the internal control perspective, thus opening up opportunities for the development of a broader MCS model with a qualitative, multidimensional approach, and focusing on ESG implementation in developing countries.

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