Global Perspectives on Islamic Accounting Research: 20-Years Bibliometric Analysis

Muhammad Khairussalim; Aneta Rakhmawati

doi:10.59890/ijmbi.v3i2.24

Authors

Muhammad Khairussalim Banjarmasin State Polytechnic
Aneta Rakhmawati Banjarmasin State Polytechnic

DOI:

https://doi.org/10.59890/ijmbi.v3i2.24

Keywords:

Islamic Accounting, Sharia Accounting, Bibliometric Analysis, Scientific Publications, Research Trends

Abstract

Sharia accounting has developed dynamically and continues to progress. Its development is influenced by the increasing awareness of the need to live in accordance with Islamic principles. This study aims to describe trends in topics, publication numbers, citations, collaborations, as well as the similarity of references and document relationships in the field of Islamic accounting indexed in Scopus from 2003 to 2023. The research method used is a quantitative descriptive approach in bibliometric studies. The sample consists of 54 articles. The variables in this study are scientific publications, including journals, books, and articles indexed in Scopus with the keywords “Islamic accounting” and “Sharia accounting” covering the period from 2003 to 2023.

References

Ac, A. M. (2014). SYARIAH ACCOUNTING; Normative, Historical and Applicative Approaches. IQTISHADIA Journal of Economics & Islamic Banking, 1(1), 59-75.

Apriantoro, M. S., Iskandar, A. E. D., & Muthoifin, M. (2023). Bibliometric analysis of the development map and direction of waqf research in scopus indexed publications in 2020-2022. Proceedings of University Research Colloquium, 154-173.

Apriliyah, R. P., & Arifianto, B. (2022). Evaluation of zakat literature: A bibliometric analysis and systematic literature review. Review of Islamic Social Finance and Entrepreneurship, 50-62.

Ardiansyahroni, A., Tjalla, A., & Mahdiyah, M. (2023). Categorical data in research: A bibliometric review. Scientific Journal of Mandala Education, 9(1).

Aribowo, E. kunto. (2023). Advantages and Disadvantages of Databases for Bibliometric Analysis: Scopus, Web of Science, Google Scholar, Dimensions, Lens. Erickunto.Com. https://www.erickunto.com/2023/07/kelebihan-dan-kekurangan-database-untuk-analisis-bibliometrik.html

Fauziah, D., Bayinah, A. N., Mardian, S., & Rianti, F. (2022). Trends and Dynamics of Islamic Accounting Research in Indonesia: A Bibliometric Analysis. Journal of Islamic Accounting and Finance, 10(1, April), 89-98.

Firmansyah, R., & Sari, D. P. (2022). Scientific collaboration in national journal publications: A bibliometric study in the field of social science. Journal of Library and Archives Information Science, 11(1), 45-54.

Hanifah, S., Abdillah, T. D. F., & Wachyudi, K. (2022). Bibliometric analysis in finding research gaps using the vosviewer application and the publish or perish application. Journal of Innovation Research and Knowledge, 2(7), 2713-2728.

Ilyas, R. (2020). Islamic accounting as an information system. JAS (Journal of Islamic Accounting), 4(2), 209-221.

Ilham, M., & Fadil Agus, T. (2023). Complete Guide to Bibliometric Analysis with VOSviewe (Kodri (ed.)). Adanu Abimata CV.

Iriyani, S. A., Patty, E. N. S., Rahim, A., Awaliyah, M., & Ria, R. R. P. (2023). Trends in Education Management: Bibliometric Analysis Using Vosviewer Application. Edu Cendikia: Scientific Journal of Education, 3(01), 93-100.

Khadaffi, M., Siregar, S., Noch, M. Y., Nurlaila, N., Harmain, H., & Sumartono, S. (2017). Islamic accounting.

Kusmayadi, I. (2023). “Citation Analysis to Measure the Impact of Scientific Works in the Higher Education Environment.” Journal of Library and Information Science, 5(2), 120-130.

Kristianto, D. (2009). Implications of Islamic Accounting and Islamic Insurance in Islamic Financial Institutions. Journal of Accounting and Information Technology Systems, 7(1).

Maulina, I. (2022). History and thought of Islamic accounting. Journal of Islamic Investment, 7(1), 1-13.

Meriyenti, M., & Efendi, R. (2023). Guided Inquiry Learning Model in Chemistry Learning Using VOSviewer: A Bibliometric Analysis. Innovative: Journal of Social Science Research, 3(4), 4138-4154.

Mujahidah, S. N., & Soebagyo, J. (2022). Bibliometric Analysis Based on VOSviewer: Motivation and Interesting in Learning Mathematics. JKPM (Journal of Mathematics Education Studies), 8(1), 75.

Mulyani, S. (2022). Development of Socio-Economic Research Trends in Post-Pandemic Indonesia. Indonesian Journal of Economics and Development, 5(3), 201-213.

Muntashir, M., & Erida, E. (2018). Citation analysis and descriptor mapping of Imam Bonjol State Islamic University Postgraduate Program dissertations. Shaut Al-Maktabah: Journal of Library, Archives and Documentation, 10(1),

Pradana, E. S., & Sulistiyowati, W. (2022). Literature Review: Use of the Taguchi Method for Quality Improvement. PROZIMA (Productivity, Optimization and Manufacturing System Engineering), 6(2), 85-96.

Perkasa, V. B. P., Erwina, W., & Kusnandar, K. (2022). Bibliometric Study with VOSviewer of Scientific Publications on Astana Gede Kawali Site. Nautical: Indonesian Multidisciplinary Scientific Journal, 1(8), 665-673.

Rahardjo, B. (2022). Bibliometrics Basics: Concepts, Techniques, and Applications in Scientific Research. Jakarta: Prenadamedia Group.

Rini, E. S., & Ryzky, A. A. (2018). Analysis of Accounting Research Trends in the Proceedings of the 2008-2017 National Accounting Symposium. Proceedings of the XXI National Accounting Symposium, Pontianak.

Sensusiyati, Rochani Nani Rahayu, Eka Septriana, S. (2021). Looking at the Characteristics of Indonesian Population Journals for the 2016-2020 Period through Bibliometric Studies. Journal of Economics, Social & Humanities, 3(01), 41-51.

Susanti, L., Tania, L., Komala, H. W., & Meiden, C. (2022). Bibliometric Mapping of Social Theory in Accounting Using VOSviewer. Journal of Ecobistek, 272-277.

Talib, H., Ghani, N. A., & Sarip, M. M. (2023). Literature Analysis of Wakf Development Studies in the Scopus Index: (Lterature Analysis of Wakf Development Studies in the Scopus Index). International Journal of Mosque, Zakat and Waqaf Management (Al-Mimbar), 129-141.

Wasilah, S. N. (2009). Islamic accounting in Indonesia. Salemba Empat. https://books.google.co.id/books?id=g64ynQAACAAJ.