Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, and Accounting. International, Management Accounting, Behavioral Accounting, Capital Market, and so on. The topics that are becoming increasingly widespread in the field of accounting research studies are accommodated in this publication. Westscience Accounting and Finance has been in publication since 2023 publishing original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.
Bibliometric Analysis of Local Government Financial Reporting
This study aims to examine the development, intellectual structure, and emerging research trends in the field of local government financial reporting through a bibliometric analysis approach. The study utilizes scientific publications indexed in the Scopus database and applies bibliometric techniques using VOSviewer to analyze publication trends, citation performance, keyword co-occurrence, co-authorship networks, institutional collaboration, and country contributions. The findings indicate that research on local government financial reporting has experienced significant development, with major research focuses centered on financial reporting, public sector accounting, transparency, accountability, and government financial management. Citation analysis identifies influential studies that emphasize voluntary financial disclosure, governmental accounting reform, IPSAS adoption, and e-government as important foundations in strengthening public sector accountability. The keyword analysis reveals that recent research directions have expanded toward sustainability, risk management, earnings management, and digital transformation, demonstrating a shift from conventional reporting practices toward broader governance and accountability perspectives. Furthermore, collaboration analysis shows that research activities are dominated by countries such as the United States, the United Kingdom, Italy, Australia, and Indonesia, although international collaboration remains concentrated among specific research networks. This study contributes to the existing literature by providing a comprehensive mapping of knowledge development and identifying future research opportunities in local government financial reporting, particularly regarding technological innovation, sustainability-oriented reporting, and institutional reform in public sector financial governance.
Copyright (c) 2026 Loso Judijanto, Yendri Deswin https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis of Public Expenditure
Public expenditure has become an important research area due to its critical role in supporting economic development, improving public services, and addressing societal challenges, particularly in the healthcare sector. This study aims to examine the development, intellectual structure, collaboration patterns, and emerging research trends in public expenditure literature using a bibliometric analysis approach. Scientific publications were collected from a relevant academic database and analyzed using VOSviewer to perform keyword co-occurrence analysis, citation analysis, co-authorship analysis, institutional collaboration analysis, country collaboration mapping, and density visualization. The findings indicate that public expenditure research is primarily concentrated on themes related to health expenditures, public health, healthcare financing, government spending, health policy, and healthcare services. Citation analysis reveals that highly influential studies mainly focus on global health challenges, disease burden, healthcare costs, and the effectiveness of public health interventions. The collaboration analysis demonstrates that the United States plays a central role in global research networks, followed by contributions from China, European countries, and developing nations. Furthermore, the thematic evolution indicates a shift from conventional discussions of healthcare costs toward broader issues involving fiscal governance, policy effectiveness, resource allocation, and sustainable public financing. This study contributes by providing a comprehensive mapping of the current research landscape and identifying future research opportunities related to efficient public resource management, interdisciplinary collaboration, and sustainable expenditure policies.
Copyright (c) 2026 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis of Audit Analytics
The rapid advancement of digital technologies has significantly transformed auditing practices, leading to the emergence of audit analytics as an important research domain that integrates accounting, auditing, and data science. This study aims to examine the evolution, intellectual structure, influential contributions, and emerging research trends in audit analytics through a bibliometric analysis approach. Data were collected from the Scopus database using relevant keywords related to audit analytics and analyzed using VOSviewer to perform citation analysis, keyword co-occurrence analysis, density visualization, and collaboration network analysis. The findings indicate that audit analytics research has experienced substantial development, particularly with the increasing adoption of big data analytics, artificial intelligence, machine learning, predictive analytics, blockchain, and automation technologies. Citation analysis identifies key contributions focusing on the role of big data and artificial intelligence in improving audit quality, audit judgment, fraud detection, and decision-making processes. The keyword analysis reveals that recent research trends have shifted from traditional analytical methods toward intelligent and automated audit systems that support continuous auditing and risk-based decision-making. Furthermore, collaboration analysis demonstrates the global nature of audit analytics research, with the United States emerging as the most influential contributor and strong research connections among countries and institutions. This study contributes to the literature by providing a comprehensive understanding of the development trajectory of audit analytics and identifying future research opportunities related to generative artificial intelligence, explainable AI, cybersecurity, and digital audit transformation.
Bibliometric Analysis of Budgetary Slack
Budgetary slack has become an important research topic in management accounting due to its implications for budgeting effectiveness, managerial behavior, and organizational performance. Although numerous empirical studies have examined the antecedents and consequences of budgetary slack, the overall development, intellectual structure, and emerging research directions of this field remain insufficiently explored. Therefore, this study aims to provide a comprehensive bibliometric analysis of budgetary slack research by identifying publication trends, influential studies, author and institutional collaboration patterns, country contributions, and major thematic developments. Data were collected from the Scopus database using the keywords related to “budgetary slack” and analyzed using bibliometric techniques with VOSviewer. The analysis includes citation analysis, co-authorship analysis, institutional and country collaboration analysis, keyword co-occurrence analysis, and density visualization. The findings reveal that budgetary slack research is primarily centered on budget control, budgetary participation, information asymmetry, performance evaluation, and managerial behavior. Highly cited studies demonstrate the importance of behavioral accounting perspectives, particularly regarding negotiation processes, incentive systems, and managerial decision-making. Furthermore, recent research trends indicate an increasing integration of ethical considerations, trust, organizational commitment, and management control systems in explaining budgetary slack behavior. The collaboration analysis shows the growing contribution of international research networks, with Indonesia and the United States emerging as important contributors. This study contributes to the literature by mapping the evolution of budgetary slack research and identifying future research opportunities related to digital budgeting systems, sustainability-oriented control mechanisms, and technology-driven management accounting practices.
A Bibliometric Analysis of the Balanced Scorecard
The Balanced Scorecard (BSC) has become one of the most influential strategic management frameworks for measuring and improving organizational performance by integrating financial and non-financial perspectives. Over the past decades, BSC research has expanded into various fields, including strategic management, sustainability, performance evaluation, organizational effectiveness, and information management. However, the overall development, intellectual structure, and emerging research directions of Balanced Scorecard literature remain insufficiently explored. This study aims to examine the evolution and research landscape of Balanced Scorecard studies through a bibliometric analysis approach. Data were collected from the Scopus database using relevant keywords related to Balanced Scorecard and analyzed using bibliometric techniques with VOSviewer, including citation analysis, co-authorship analysis, keyword co-occurrence analysis, density visualization, and country collaboration mapping. The findings indicate that Balanced Scorecard research has experienced significant intellectual development, shifting from an initial focus on performance measurement and key performance indicators toward broader themes involving strategic planning, sustainability, environmental management, and organizational alignment. Citation analysis reveals that influential works by Kaplan and Norton, as well as studies related to stakeholder theory, sustainability balanced scorecard, and strategic performance measurement systems, represent the main theoretical foundations of this field. Furthermore, collaboration analysis highlights the global nature of Balanced Scorecard research, with the United States emerging as a central contributor connected with researchers and institutions worldwide. This study contributes to the literature by providing a comprehensive understanding of the development trajectory, dominant themes, and future opportunities in Balanced Scorecard research. Future studies are encouraged to investigate the integration of Balanced Scorecard with digital transformation, artificial intelligence, sustainability frameworks, and data-driven strategic management.
Analysis of Human Capital Accounting and Intellectual Capital on Financial Performance in Technology Companies in Indonesia
This study examines the influence of human resources and intellectual capital accounting on the financial performance of technology companies in Indonesia. The increasing dependence of technology companies on employee competence, organizational knowledge, innovation, information systems, and stakeholder relationships highlights the importance of intangible resources in supporting sustainable business performance. This study employed a quantitative research design using primary data collected through a structured questionnaire measured on a five-point Likert scale. A total of 175 respondents from technology companies in Indonesia participated in the study. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results showed that human resources had a positive and significant effect on financial performance. Intellectual capital accounting also had a positive and significant effect on financial performance. Simultaneously, human resources and intellectual capital accounting significantly influenced financial performance, as indicated by an F-value of 72.184 and a significance value below 0.001. The R-square value of 0.457 indicates that the two independent variables explain 45.7% of the variation in financial performance. These findings demonstrate that employee capabilities and systematic intellectual capital accounting practices are essential for improving profitability, operational efficiency, revenue growth, and financial sustainability in Indonesian technology companies.
Copyright (c) 2026 Suparjiman Suparjiman, Helda Yusita https://creativecommons.org/licenses/by-sa/4.0
Analysis of Digital Payment and Financial Literacy as Instruments for Improving Financial Accountability and Business Performance in Modern Coffee Shops in Central Java
This study examines the effects of digital payment adoption and financial literacy on financial accountability and business performance among modern coffee shops in Central Java. A quantitative explanatory design was employed using primary data collected from 125 coffee shop owners and managers through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using IBM SPSS Statistics version 25 through descriptive statistics, validity and reliability testing, classical assumption testing, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The results indicate that digital payment adoption has a positive and significant effect on financial accountability, with a standardized coefficient of 0.396 and a significance value below 0.001. Financial literacy also positively affects financial accountability, with a standardized coefficient of 0.451 and a significance value below 0.001. Together, digital payment adoption and financial literacy explain 61.0% of the variance in financial accountability. Digital payment adoption, financial literacy, and financial accountability also have positive and significant effects on business performance, with standardized coefficients of 0.247, 0.301, and 0.416, respectively. The second regression model explains 71.4% of the variance in business performance. Financial accountability demonstrates the strongest influence on business performance, indicating that accurate records, transparent reporting, and effective financial control are essential for improving organizational outcomes. The study concludes that integrating digital payment systems with strong financial literacy can enhance financial accountability and support sustainable business performance among modern coffee shops.
Copyright (c) 2026 Ermaini Ermaini, Muhamad Ammar Muhtadi, Rani Eka Arini https://creativecommons.org/licenses/by-sa/4.0
Cultural Anchors of Entrepreneurship: Evaluating the Mediating Role of Community Empowerment among Indigenous Papuan Micro-Enterprises
Micro-enterprises are a key driver of grassroots economies, and the empowerment of Indigenous Papuan entrepreneurs has been a focal point for the Department of Industry, Trade, Cooperatives, and MSMEs in the City of Jayapura. Diverging from prior studies that primarily discuss the role of local governments in empowering MSMEs descriptively without empirically examining inter-variable mechanisms, this research positions community empowerment as a mediating variable between local culture and entrepreneurial abilities—a relationship yet unexplored within the context of Indigenous Papuan MSMEs. This study aims to investigate the department's role in empowering MSMEs for Indigenous Papuans and analyze the direct and indirect effects of local culture on the entrepreneurial abilities of Indigenous Papuans in Jayapura City through community empowerment. A mixed-method approach was employed for this research (quantitative and qualitative). Quantitative data from 65 Indigenous Papuan micro-entrepreneurs were analyzed using Structural Equation Modeling (SEM) with SmartPLS, while qualitative data were analyzed following the Miles, Huberman, and Saldana model. The findings indicate that local culture significantly influences community empowerment (coefficient 0.470; t-statistic 4.071; p-value 0.000) and entrepreneurial abilities (coefficient 0.445; t-statistic 3.660; p-value 0.000). Community empowerment significantly impacts entrepreneurial abilities (coefficient 0.321; t-statistic 2.704; p-value 0.007). Indirectly, local culture significantly affects entrepreneurial abilities through community empowerment (coefficient 0.151; t-statistic 2.183; p-value 0.029). Local culture and community empowerment collectively account for 43.5% of the variance in entrepreneurial abilities. These findings underscore that preserved local culture, supported by community empowerment, can enhance the entrepreneurial abilities of Indigenous Papuan MSMEs, while also reinforcing the literature on the mediating role of community empowerment in indigenous entrepreneurship contexts.
Copyright (c) 2026 Westim Ratang, Yohanis Rante https://creativecommons.org/licenses/by-sa/4.0
The Role of Islamic Home Ownership Financing in Improving Urban Housing Accessibility: A Case Study of Bank Syariah Nasional KC Mataram
Rising property prices in urban areas are one of the obstacles for people to obtain decent housing at an affordable cost. These conditions encourage the need for a housing financing system that is not only easy to reach, but also in accordance with sharia principles. This article aims to analyze the role of sharia Home Ownership Credit (KPR) at the National Sharia Bank KC Mataram as an alternative financing that can help people own a house amidst rising urban property prices. This service activity is carried out through an internship program using qualitative descriptive research methods. Observation results show that sharia mortgages at Bank Syariah Mataram (BSN) KC Mataram have made quite a big contribution in helping people get a place to live. This financing system is considered more transparent because it uses contracts that comply with sharia provisions. Apart from providing certainty in the amount of installments, the sharia financing mechanism is also able to increase the sense of security and trust of the community because it is free from the element of usury. Thus, the presence of sharia mortgages at the National Sharia Bank (BSN) KC Mataram is a relevant and sustainable solution for urban communities in gaining access to home financing amidst high property prices.
Copyright (c) 2026 Eka Agustiani, Rifanuri Annisa Aulia, Rizelsa Aura Alifia https://creativecommons.org/licenses/by-sa/4.0
Factors Influencing Fraudulent Financial Reporting: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange
This study investigates the determinants of fraudulent financial reporting in Indonesian state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024 using the fraud pentagon perspective. The study examines financial target, ineffective monitoring, rationalization, capability, and arrogance as independent variables, while fraudulent financial reporting risk is measured using the F-score model. From 24 listed firms, purposive sampling generated 21 companies with 89 final observations after outlier removal. Multiple linear regression results show that financial target has a positive and significant effect on fraudulent financial reporting. Ineffective monitoring and CEO arrogance also significantly influence fraudulent financial reporting, although both show negative coefficients in this sample. Meanwhile, auditor change and director change do not significantly affect fraudulent financial reporting. The model explains 39.1% of the variation in the F-score and is statistically significant. These findings suggest that fraud risk assessment in state-owned enterprises should emphasize profitability pressure, the quality of board oversight, and managerial communication signals rather than relying solely on governance structure, auditor rotation, or director turnover.
Copyright (c) 2026 Denny Putri, Santi Octaviani https://creativecommons.org/licenses/by-sa/4.0
E-Invoicing in Tax Accounting: A Bibliometric Analysis of Research Trends (2005–2026)
This study aims to examine the development and intellectual structure of research on e-invoicing in tax accounting through a bibliometric analysis covering the period 2005–2026. Data were collected from the Scopus database using relevant keywords related to electronic invoicing and digital taxation. The dataset was analyzed using VOSviewer to map publication trends, keyword co-occurrence, thematic evolution, and research clusters. The results indicate that e-invoicing has emerged as a central theme closely linked to taxation, digital transformation, and compliance systems, particularly in the context of value-added tax (VAT). The findings also reveal a clear evolution of research focus, from early discussions on transactional and operational aspects toward more recent emphasis on digital reporting requirements, regulatory frameworks, and platform-based taxation. Density analysis shows that while core themes such as taxation and digitalization are well-established, emerging areas including decision-making, sector-specific applications, and advanced technologies remain underexplored. This study contributes to the literature by providing a comprehensive mapping of the field and identifying future research opportunities, particularly in integrating interdisciplinary perspectives and emerging digital technologies to enhance tax system effectiveness.
Copyright (c) 2026 Loso Judijanto, Anton Susilo https://creativecommons.org/licenses/by-sa/4.0
Corporate Governance in Accounting: A Bibliometric Analysis of Thematic Patterns and Citation Dynamics (2000–2026)
This study aims to map the intellectual structure, thematic evolution, and citation dynamics of corporate governance research within the accounting domain over the period 2000–2026. Using a bibliometric approach, data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, co-citation networks, and thematic developments. The results indicate that corporate governance functions as the central research theme, closely associated with key topics such as earnings management, audit quality, and financial reporting. Thematic clustering reveals a strong foundation in traditional governance mechanisms, including board structure, ownership concentration, and audit committees, which are primarily linked to firm performance and reporting quality. Furthermore, the findings highlight a significant shift toward emerging themes such as sustainability, corporate social responsibility (CSR), and environmental, social, and governance (ESG), reflecting a transition from shareholder-oriented to stakeholder-oriented perspectives. Citation analysis demonstrates the presence of influential authors and journals that shape the intellectual development of the field, while overlay visualization indicates that sustainability-related topics represent the most recent research frontier. This study contributes to the literature by providing a comprehensive mapping of corporate governance research in accounting and identifying key directions for future research, particularly in integrating sustainability and interdisciplinary perspectives into governance frameworks.
Accounting Information Systems: A Bibliometric Analysis of Research Domains and Methods (2000–2026)
This study aims to map the intellectual structure, thematic evolution, and research trends in career adaptability and related domains through a comprehensive bibliometric analysis. Data were collected from the Scopus database, covering publications from 2000 to 2026, and analyzed using VOSviewer to generate co-occurrence, overlay, and density visualizations. The findings reveal that career adaptability has emerged as a central and integrative concept, connecting key research domains such as psychological factors, career guidance, employability, and educational systems. The network analysis identifies several major clusters, reflecting the multidisciplinary nature of the field, while the overlay visualization indicates a clear shift from early theoretical foundations—such as self-efficacy and career construction—toward more applied themes including employment readiness, professional development, and learning systems. Additionally, the density analysis highlights a strong concentration of research around core topics, alongside emerging but underexplored areas, particularly in the integration of digital technologies and innovative learning environments. The results suggest that the field is evolving toward a more practical and outcome-oriented direction, driven by global labor market changes and technological advancements. This study contributes by providing a systematic overview of research domains and methodological trends, offering valuable insights for scholars and practitioners, and identifying future research opportunities to enhance the relevance and impact of career development studies in a rapidly changing world.
Integrated Reporting: A Bibliometric Analysis of Research Development and Core Themes (2011–2026)
This study aims to map the development, intellectual structure, and core themes of integrated reporting research over the period 2011–2026 using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, thematic clusters, and temporal evolution. The findings reveal that although integrated reporting has gained increasing scholarly attention, the research landscape remains highly interdisciplinary and fragmented, with dominant themes still centered on methodological rigor, empirical analysis, and evidence-based approaches. Cluster analysis identifies key thematic areas including governance and accountability, sustainability and ESG, value creation, and reporting quality, while overlay visualization indicates a shift from foundational research toward emerging topics such as artificial intelligence, decision-making, and climate-related issues. Density analysis further shows that integrated reporting and sustainability-related themes, while growing, remain less developed compared to established methodological domains. This study contributes to the literature by providing a comprehensive mapping of integrated reporting research and highlighting opportunities for future studies to strengthen theoretical integration, expand empirical contexts, and position integrated reporting as a central framework in corporate reporting and sustainability discourse.
Sustainability Reporting: A Bibliometric Analysis of Knowledge Clusters and Hotspots (2000–2026)
This study aims to map the intellectual structure, knowledge clusters, and emerging research hotspots in sustainability reporting literature through a comprehensive bibliometric analysis covering the period 2000–2026. Data were retrieved from the Scopus database using relevant keywords related to sustainability reporting, ESG, CSR disclosure, and non-financial reporting. The analysis was conducted using VOSviewer to examine keyword co-occurrence, overlay visualization, density mapping, and collaboration networks. The findings reveal that sustainability and sustainable development serve as the central themes, indicating their dominant role in shaping the research landscape. The results also show a significant shift from traditional corporate social responsibility toward ESG-oriented frameworks and governance-based reporting practices. Emerging hotspots such as circular economy, environmental management, and sustainable investments highlight the growing emphasis on impact-oriented and value-driven sustainability. Furthermore, the study identifies underexplored areas related to decision-making processes and environmental impact assessment, suggesting directions for future research. This study contributes to the literature by providing a systematic and longitudinal mapping of sustainability reporting research, offering insights for academics, policymakers, and practitioners in understanding its evolution and future trajectory.
Digital Accounting for MSMEs: A Bibliometric Analysis of Research Themes (2005–2026)
This study aims to map the intellectual structure, thematic evolution, and emerging research trends in digital accounting for Micro, Small, and Medium-sized Enterprises (MSMEs) through a bibliometric analysis of publications from 2005 to 2026. Data were collected from the Scopus database using relevant keywords related to digital accounting, accounting information systems, cloud accounting, and MSMEs. A total of selected publications were analyzed using VOSviewer to examine keyword co-occurrence, thematic clusters, and temporal developments. The findings reveal that the research field has evolved from a focus on basic adoption factors such as financial literacy and accounting information systems toward more advanced themes including digital transformation, decision-making, and technological innovations such as blockchain and digitization. The results also indicate that MSMEs remain the central focus of the literature, with increasing attention to how digital accounting enhances business performance and strategic capabilities. Despite the growing body of research, emerging themes related to advanced technologies and data-driven decision-making remain underexplored, highlighting opportunities for future studies. This study contributes by providing a comprehensive overview of the development of digital accounting research in the MSME context and offers insights for researchers, practitioners, and policymakers in supporting digital transformation and sustainable growth of MSMEs.
Copyright (c) 2026 Loso Judijanto, Mos Indrawati https://creativecommons.org/licenses/by-sa/4.0
Islamic Financial Reporting: A Bibliometric Network Analysis of Research Frontiers (2000–2026)
This study aims to map the intellectual structure, thematic evolution, and emerging research frontiers of Islamic financial reporting through a comprehensive bibliometric network analysis. Using data extracted from the Scopus database covering the period 2000–2026, the study applies VOSviewer to analyze co-authorship, co-citation, and keyword co-occurrence networks. The findings reveal that the literature is primarily concentrated around core themes such as Islamic banks, financial reporting, corporate governance, AAOIFI, and IFRS, indicating a strong focus on regulatory frameworks and institutional practices. The results also identify several major research clusters, including governance and reporting quality, disclosure and accountability, and standardization of Islamic accounting practices. Temporal analysis shows a clear shift from early conceptual and normative discussions toward more empirical and context-driven studies, particularly in regions such as Southeast Asia and the Middle East. More recent developments highlight the growing importance of sustainability reporting, risk management, sukuk, and IFRS 9, suggesting a convergence between Islamic financial reporting and global trends in ESG and responsible finance. Despite the maturity of the core literature, density analysis indicates that emerging themes remain underexplored, offering significant opportunities for future research. This study contributes to the literature by providing a systematic and visualized understanding of the development of Islamic financial reporting and by identifying key directions for future scholarly inquiry.
Audit Quality: A Bibliometric Analysis of Intellectual Structure and Research Fronts (2000–2026)
This study aims to map the intellectual structure and identify emerging research fronts in audit quality literature through a comprehensive bibliometric analysis covering the period 2000–2026. Data were collected from the Scopus database and analyzed using VOSviewer to examine co-authorship, co-citation, and keyword co-occurrence networks. The findings reveal that audit quality research is strongly rooted in multidisciplinary foundations, particularly within total quality management, healthcare quality, and procedural evaluation frameworks. The intellectual structure is characterized by several interconnected clusters, including quality management systems, empirical outcome-based studies, and methodological approaches. Temporal and density analyses further indicate a significant shift toward emerging themes such as audit quality as a distinct research domain, artificial intelligence, and technology-driven auditing practices. Despite this progression, the results also highlight a relative fragmentation between traditional and emerging themes, suggesting opportunities for greater integration in future research. This study contributes by providing a systematic overview of the evolution of audit quality research, identifying dominant themes, and outlining future directions that emphasize the integration of technological innovation with established theoretical frameworks.
Copyright (c) 2026 Loso Judijanto, Khairul Nur Adli https://creativecommons.org/licenses/by-sa/4.0
Tax Compliance: A Bibliometric Analysis of Global Research Trends (2000–2026)
This study aims to examine the development, intellectual structure, and thematic evolution of taxation research using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to explore publication trends, keyword co-occurrence, and temporal dynamics of the field. The findings reveal that taxation research is predominantly centered on tax compliance, with significant attention given to issues such as tax evasion, tax avoidance, trust, and tax knowledge. Co-occurrence analysis identifies three major thematic clusters: behavioral aspects of tax compliance, policy and regulatory frameworks, and economic and interdisciplinary perspectives. The overlay visualization indicates a clear evolution from early research focused on regulatory compliance and environmental taxation toward more recent studies emphasizing taxpayer behavior and contextual factors, including developing countries. Furthermore, density analysis highlights tax compliance and taxation as the most influential and frequently studied topics, while emerging themes such as sustainability and artificial intelligence suggest new directions for future research. Overall, this study provides a comprehensive mapping of taxation literature and offers insights into how the field is evolving toward a more integrated and multidisciplinary perspective.
Digital Accounting: A Bibliometric Analysis of Research Trends and Thematic Evolution (2000–2026)
This study aims to analyze the development, intellectual structure, and thematic evolution of digital accounting research from 2000 to 2026 using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, and thematic progression over time. The results reveal a significant growth in digital accounting research, driven by the increasing integration of advanced technologies such as artificial intelligence, blockchain, big data, and machine learning into accounting practices. The co-occurrence analysis identifies several major research clusters, including digital transformation in accounting, emerging technologies, data analytics, and governance-related issues. Overlay visualization indicates a clear evolution from early themes of digitalization and accounting information systems toward more recent topics such as intelligent systems, predictive analytics, and sustainability. Furthermore, density analysis highlights digital storage, artificial intelligence, and digital transformation as the most central and influential themes within the field. These findings suggest that digital accounting has evolved into an interdisciplinary domain that integrates technology, data infrastructure, and strategic decision-making. This study contributes to the literature by providing a comprehensive mapping of the field and offering insights into emerging research directions, including AI ethics, blockchain-based reporting, and sustainability-oriented accounting systems.
Copyright (c) 2026 Loso Judijanto, ABDUL MUIZ https://creativecommons.org/licenses/by-sa/4.0
Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java
This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
Copyright (c) 2026 Junaidi Junaidi, Lainatusshifa Kemal, Azhar Azhar, Humairoh Humairoh, Pocut Ainiah https://creativecommons.org/licenses/by-sa/4.0
Fintech Usage, Risk Perception, and Data Privacy Concerns on Trust in Digital Financial Services in Indonesia
This study aims to analyze the effect of fintech usage, risk perceptions, and data privacy concerns on trust in digital financial services in Indonesia. The rapid development of financial technology has increased the adoption of digital financial services; however, trust remains a crucial factor influencing user acceptance and continued usage. This research employs a quantitative approach using primary data collected from 150 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that fintech usage has a positive and significant effect on trust, indicating that higher levels of usage and familiarity increase user confidence in digital financial services. Conversely, risk perception has a negative and significant effect on trust, suggesting that concerns about financial loss, system errors, and fraud reduce users’ willingness to rely on fintech platforms. Similarly, data privacy concerns are found to negatively and significantly influence trust, highlighting that fears related to personal data misuse and security breaches undermine user confidence. Simultaneously, fintech usage, risk perception, and data privacy concerns significantly affect trust, with an R² value of 0.465, indicating that 46.5% of the variation in trust is explained by these variables. This study contributes to the literature by providing empirical evidence on the determinants of trust in digital financial services in Indonesia. The findings offer practical implications for fintech providers and policymakers to enhance user trust by improving system security, strengthening data protection measures, and increasing user awareness of fintech services.
Copyright (c) 2026 Wahyuni Sri Astutik, Adih Supriadi https://creativecommons.org/licenses/by-sa/4.0
A Review on the Role of IT Application Controls in Mitigating Data Discrepancies in Government Financial Reporting
This systematic literature review examines the role of Information Technology Application Controls (ITACs) in mitigating data discrepancies within government financial reporting. Recognizing that reliable financial data is a cornerstone of public accountability and fiscal governance, this review synthesizes empirical and conceptual research to analyze the function of automated controls in ensuring data accuracy, completeness, and validity. The findings, derived from a rigorous PRISMA-guided analysis of 22 studies, elucidate the causal mechanisms through which ITACs operate, namely, via preventive (e.g., input validation), detective (e.g., anomaly detection), and corrective (e.g., automated reconciliation) pathways. However, the literature specifically cataloging the most frequent ITAC types in government systems remains limited, instead highlighting the growing role of advanced technologies like blockchain and AI. The review further identifies significant implementation challenges unique to the public sector, including fragmented IT infrastructures, resource constraints, and bureaucratic resistance. Critical success factors for effective ITAC deployment emphasize strong top-management support, staff capacity building, and alignment with established governance frameworks like COBIT. The study concludes that mitigating data discrepancies requires a holistic strategy where technical controls are synergistically supported by robust governance and continuous organizational learning to enhance the integrity and reliability of public financial statements.
Copyright (c) 2026 Andi Kartika Kusnasriyanti, Muchriana Muchran, Ramly Ramly https://creativecommons.org/licenses/by-sa/4.0
The Effect of Current Ratio, Total Asset Turnover, and Debt Asset Ratio on Return on Assets of Indonesian Food and Beverages Industry in 2019 - 2023
This study examines the effect of the Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR) on Return on Assets (ROA) in the food and beverage subsector companies listed on the Indonesia Stock Exchange during 2019-2023. The study uses panel data from 15 companies. The Fixed Effect Model (FEM) regression analysis shows that, simultaneously, all three variables significantly affect ROA. However, only TATO and DAR have a significant partial effect, while CR does not. These findings highlight the importance of asset efficiency and capital structure management in improving company profitability.
Copyright (c) 2025 Adhila Suryaningsih, Zahra Ardya Rizwana, Anindya Najmina Nareswari https://creativecommons.org/licenses/by-sa/4.0
The Relationship between Earnings Management, Financial Transparency, and Auditor Independence on Investor Trust
This study investigates the relationship between earnings management, financial transparency, and auditor independence on investor trust in Indonesia. Using a quantitative research design, data were collected from 150 active investors through a questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability testing, correlation analysis, and multiple regression. The results show that earnings management has a negative and significant effect on investor trust, indicating that manipulative reporting practices reduce investors’ confidence in financial information. In contrast, financial transparency and auditor independence both have positive and significant effects on investor trust, highlighting the importance of clear disclosures and professional audit integrity in strengthening investor confidence. Among the variables, financial transparency demonstrates the strongest influence, emphasizing its critical role in reducing information asymmetry and enhancing credibility. The study concludes that strengthening governance practices, improving reporting transparency, and ensuring auditor independence are essential strategies to enhance investor trust in Indonesia’s capital market.
Copyright (c) 2025 Indra Halim, Teguh Prakoso, Ahmad Zaki Mubarok, Ferlinda Ainur Rachmani, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025
This study offers a thorough bibliometric review of studies concerning carbon accounting and business sustainability published from 2010 to 2025. Publications were studied using Scopus as the primary database, employing Bibliometrix (R) and VOSviewer to investigate publishing trends, prominent authors, institutions, and countries, alongside co-authorship, co-citation, and keyword co-occurrence networks. The results indicate that carbon accounting, sustainable development, climate change, environmental impact, and greenhouse gas emissions form the fundamental theme framework of the discipline. Emerging domains encompass carbon neutrality, carbon economy, supply-chain emissions, energy efficiency, and artificial intelligence, indicating a transition towards technology-driven and sector-specific decarbonization approaches. International collaboration networks are extensive and worldwide, with the United Kingdom, United States, Australia, China, and Germany serving as primary hubs, but author and affiliation networks are more disjointed. The study enhances theoretical comprehension of carbon accounting as a cohesive component of climate governance and provides practical recommendations for regulators and practitioners aiming to develop more effective reporting systems and decarbonization strategies.
Copyright (c) 2025 Loso Judijanto, Fahry Reza, Mos Indrawati, Eri Kristanto, Eko Sudarmanto https://creativecommons.org/licenses/by-sa/4.0
Sustainable Finance and ESG Investment: A Global Bibliometric Review of Research Trends and Policy Implications
This study conducts a global bibliometric review of research on sustainable finance and ESG investment using data from the Scopus database for the period 2000–2025. Descriptive indicators and science-mapping techniques—co-authorship, co-citation, and keyword co-occurrence analyses—were applied through VOSviewer and Bibliometrix. The results show that “sustainable development,” “ESG,” “sustainable finance,” “finance,” and “investments” constitute the main intellectual core of the field, with strong emphasis on the ESG–financial performance nexus. Dens⁠ity and overlay m​aps⁠ highlight emerging rese‌arch fronts on green bo​nds, green innov⁠ation, cl​imate change, fintech, and ar⁠tif⁠i​cial intell⁠igence. A​uthor, institutiona‌l, and cou‌ntry ne‍tworks r​eveal highl⁠y international‍ize‍d collab​or​at​i​o‍n​ pattern​s,⁠ with China, the Uni​ted States, and several Europea‌n and Asian co‍untri​es actin⁠g as key hu‌bs. The s‍tudy offers practical insights for⁠ i​nvestors‍ and p⁠o⁠licymakers seeki‌ng to align capit‍al allocation wi‌th⁠ susta‌inab​ility g‍o⁠als and provide‍s a roa‌dmap for future re⁠search​ on t‍echnolo​gy-‍en​abled E‍SG anal‍ytics, transition f​inanc⁠e, an‍d t⁠he experiences of developing econ​omies.
Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025)
This stud​y performs an exte⁠nsiv​e bibliometric and the‌mati‍c anal⁠ysis of green acco‌unting re​search published from 2000 t​o 2025. The study utilizes Scopus data and VOSviewer g​raphics to delineate publica‍tion tr​ends, prominent authors an​d institutions, keyword cluster⁠s⁠, and patterns of global collaborati​on. The‌ findin​gs indicate tha‌t⁠ "sustainable development" c⁠onstitutes the principal t‌hem⁠e in the domain, in​tr⁠icate​ly as‌s​ociated wi‌th sustainability, the green econ⁠omy, enviro‌nmental managem⁠ent, and energy eff​iciency⁠. Previous s‍tu​dy focus​ed on cost acc‌o​unti‌ng and cost-benefit a⁠nal​ysis, whereas contemp‌ora⁠ry st‌udies increasingly inves‍tigate energy trans‍itions⁠, gre​e​n f⁠ina‍nce,‌ and socio-economic effe⁠ct‌s. Networks of co​untries workin​g t‌oget‍her show that China, the Un⁠ite​d St​ates,​ and‍ a number o‌f Eu⁠rop‍ea​n countri‍es are key research centers. The st⁠ud​y provides pragm‌atic⁠ insigh⁠ts for p‍olicymakers and organizations, enhances‌ t⁠heoretical frameworks in environm‌ent‌al acco⁠un⁠ti⁠ng, an‍d delineates resea⁠rch defi⁠cie​ncies to in⁠form fut‍ure academic endeav⁠ors.
Copyright (c) 2025 Loso Judijanto, Astrid Maharani, Irwan Irawadi Barus, Eko Sudarmanto, Ruci Arizanda Rahayu https://creativecommons.org/licenses/by-sa/4.0
Mapping Intellectual Structure of Financial Accounting Research: A Scientometric Review Using VOSviewer
This study delineates the intellectual framework of financial accounting research using a scientometric analysis employing VOSviewer. It looks at keyword co-occurrence, co-authorship, institutional affiliations, and nation collaboration networks using papers indexed in Scopus from 2000 to 2024. The results suggest that accounting, finance, and corporate governance are the most important parts of the area. There are also dense groups of topics on financial reporting, earnings management, capital structure, and financial performance. Overlay and density visualizations show that concepts like sustainability, sustainable development, and risk assessment are becoming more popular over time. Co-authorship and nation maps show that the US and China are the most powerful countries, but Australia, European countries, and several Asian economies play major roles in connecting them. The study provides pragmatic recommendations for policymakers and academics in pinpointing established domains, nascent subjects, and prospective collaborations, while also recognizing constraints associated with database scope and dependence on citation-based metrics.
Scientometric Mapping of Digital Transformation in Accounting and Finance
This paper performs an extensive scientometric analysis to delineate the global framework of digital transformation research in accounting and finance. The study utilizes Scopus data and analytical instruments, including VOSviewer and Bibliometrix, to investigate publication trends, prominent authors, institutional and international collaborations, and the conceptual framework of the field through keyword co-occurrence, network visualization, overlay mapping, and density analysis. The results show that there are various main topics, such as artificial intelligence, blockchain, machine learning, digital storage, and digitalization that focuses on sustainability. The results also show that the US, China, and European countries are leading strong global collaboration networks, and that growing Asian economies are making more contributions. The data shows that research on digital transformation is becoming more and more interdisciplinary, bringing together technological, economic, managerial, and socio-environmental points of view. The study offers theoretical and practical insights for academics, politicians, and practitioners, while also pinpointing research deficiencies and prospective avenues concerning advanced analytics, digital governance, and the alignment of international digital policy.