Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual

Dewi, Aqlima Cendera; Fitriana, Aning; Setiawan, Doddy

doi:10.20885/jsb.vol22.iss1.art1

Cited by 9 publications

(11 citation statements)

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“…With relevance to the research objectives, this study uses a meta-analysis approach to identify relevant research in various journals and relevant research based on developing research topics (Fetscherin & Heinrich, 2015;Alon et al, 2018). This study also refers to bibliographic research as part of the meta-analysis approach, as carried out by Dewi et al (2018) and Setyaningsih & Setiawan (2019), although it is more limited in research substance.…”

Section: Methodsmentioning

confidence: 99%

Recent Development of Islamic Banking Performance Measurement

2020

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This study aims to review the development of research related to performance measurement of Islamic banks and various alternative models throughout the development of Islamic banking. It uses a meta-analysis approach to identify other previous studies from various journals and relevant researches based on the development of research topics. The results show that the measurement of Islamic bank performance mostly uses financial performance measurements similar to conventional bank performance measurements which use financial ratios and efficiency. There have been a number of serious efforts to develop alternative models for measuring the performance of Islamic banks to better reflect their nature and objectives. These models include: Islamicity Index, Economic Contribution and Muslim Communities, Social Performance Index, Maqashid Index, and Islamic Bank Maqashid Index. However, eventually these models are still in the early stages of development and have a number of weaknesses. Thus, it is still necessary to develop a model for measuring Islamic bank performance that is relevant to its philosophy and objectives. A relevant, suitable and comprehensive performance measurement is vital for the effectiveness, resilience and sustainable development of Islamic banks in the future.

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Section: Methodsmentioning

confidence: 99%

Recent Development of Islamic Banking Performance Measurement

2020

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“…This study applies a research method that has been developed by Hesford et al (2006), namely the method of "Charting The Field." In the literature review approach, this study also refers to research on bibliography conducted by Dewi et al (2018). The criteria for selecting research journals include the following: first, journals include accredited international and national journals.…”

Section: Methodsmentioning

confidence: 99%

Recent Development of Islamic Corporate Social Responsibility

Setyaningsih

Setiawan

2019

Etikonomi

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This study aims to review the development of research related to Islamic corporate social responsibility in well-known international journals such as the past ten years. The research review based on 42 articles. The 40 articles in international journals, and two articles in nationally accredited journals from 2009 until 2018. The analysis technique used in this study is charting the field method. This study classifies sample articles based on topics, variables, and research methods. The results of the review indicate that the majority of researchers discuss topics other than antecedents, and the consequences are 29 articles, of which 7 of them specifically discuss the measurement of Islamic corporate social responsibility. The antecedent variable dominated by company size and SSB size that calculates for each of 3 articles and the most discussed consequence variable is the financial performance of 3 articles, while the most dominant method used by researchers is an analytical method that counts 18 articles.JEL Classification: G21, M41

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“…Penelitian ini juga termotivasi oleh penelitian yang dilakukan oleh Hesford et al (2007) yang meneliti mengenai bibliografi di bidang akuntansi manajemen. Di Indonesia penelitian dengan model serupa juga dilakukan oleh Dewi, Fitriana and Setiawan (2018) mengenai pengungkapan di Indonesia. Selain itu, Herawati and Bandi (2017) meneliti mengenai akuntansi perpajakan dengan metode yang serupa.…”

Section: Gambar 1 Diagram Perkembangan Penelitian Akuntansi Sektor Punclassified

Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

Rizky

Setiawan

2019

JAP

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ABSTRAKPenelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.ABSTRACTThis study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.

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Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual

Cited by 9 publications

References 0 publications

Recent Development of Islamic Banking Performance Measurement

Recent Development of Islamic Banking Performance Measurement

Recent Development of Islamic Corporate Social Responsibility

Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

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