Tren Dan Dinamika Penelitian Akuntansi Syariah Di Indonesia: Analisis Bibliometrik

Abstract

This study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. There are 620 articles and 497 books respectively.