Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer

Anisah Hanan Nabilah; Dien Noviany Rahmatika

doi:10.61132/anggaran.v2i3.732

Authors

Anisah Hanan Nabilah Universitas Pancasakti Tegal
Dien Noviany Rahmatika Universitas Pancasakti Tegal

DOI:

https://doi.org/10.61132/anggaran.v2i3.732

Keywords:

Accounting for Zakat (PSAK 109), Bibliometrics, VOSViewer

Abstract

The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected using Google Scholar, covering publications from 2019 to 2024. The metadata was then exported into RIS format and analyzed using VOSviewer software. This study found that the newest topic in zakat accounting research is "Infaq". In addition, "PSAK" and "Research" were identified as emerging themes and predicted to be the focus of research in 2024 and beyond. The bibliometric approach used in this study offers an effective and accessible way for researchers to understand zakat accounting issues and identify potential future research topics. This approach allows the study to gain a better understanding of zakat accounting and paves the way for innovative new contributions in this research.

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