Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer
DOI:
https://doi.org/10.61132/anggaran.v2i3.732Keywords:
Accounting for Zakat (PSAK 109), Bibliometrics, VOSViewerAbstract
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.
Downloads
References
Ahmad Qodri. (2023). Digitalisasi Baznas. Academia.edu.
Aisyah, A., Herliani, F., & Sopian, S. (2020). Analisis UU Nomor 23 Tahun 2011 tentang pengelolaan zakat (perspektif sosial dan politik hukum). Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 18(2), 37. https://doi.org/10.32694/010870
Anis, M. (2020). Zakat solusi pemberdayaan masyarakat. El-Iqthisadi: Jurnal Hukum Ekonomi Syariah Fakultas Syariah Dan Hukum, 2(1), 42. https://doi.org/10.24252/el-iqthisadi.v2i1.14074
Aulia, C. M. (2021). Analisis penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109 tentang zakat, infaq dan sedekah pada Rumah Zakat Pontianak. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi, 11(1), 96-106. https://jurnal.untan.ac.id/index.php/ejafe/article/view/48569
Cahayaningrum, D., Budianto, E. W. H., & Dewi, N. D. T. (2023). Jaminan/agunan pada lembaga keuangan syariah dan konvensional: Studi pustaka (library research) dan bibliometrik VOSviewer. Zenodo, 1-34. https://doi.org/10.5281/zenodo.10078573
Firmansyah, I., & Rahmani, D. A. (2022). Perkembangan penelitian akuntansi zakat: Pendekatan bibliometrik. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 494-510. https://doi.org/10.22219/jrak.v12i3.22743
Ikatan Akuntan Indonesia (IAI). (2021). Draf eksposur PSAK 101 dan PSAK 109. Penyajian Laporan Keuangan Syariah, Revisi 2021, 1-50.
Kurdi, M. S., & Kurdi, M. S. (2021). Analisis bibliometrik dalam penelitian bidang pendidikan: Teori dan implementasi. Journal on Education, 3(4), 518-537. https://doi.org/10.31004/joe.v3i4.2858
Muhammad, A. A., Firman, & Rosidta, A. (2023). Peran wakaf dan zakat dalam meningkatkan ekonomi masyarakat Indonesia. Lisyabab: Jurnal Studi Islam Dan Sosial, 4(2), 162-185. https://doi.org/10.58326/jurnallisyabab.v4i2.193
Olivia, H., Siregar, N. S. H. S., & Nadirah, W. R. (2023). Perkembangan penelitian bibliometrik PSAK 109 menggunakan VOSviewer. Bisnis-Net Jurnal. https://jurnal.dharmawangsa.ac.id/index.php/bisnet/article/view/3142
Rahman, T. (2015). Akuntansi zakat, infaq dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164
Ridwanto, R. (2023). Pengelolaan zakat produktif sebagai instrumen peningkatan kesejahteraan umat. Hawalah: Kajian Ilmu Ekonomi Syariah, 2(2), 41-52. https://doi.org/10.57096/hawalah.v2i2.30
Salsabila, Z., & Ramadina, O. (2024). Maksimalisasi peranan zakat dalam ekonomi Islam. Religion: Jurnal Agama, Sosial, Dan Budaya, 3(3), 175-185. https://maryamsejahtera.com/index.php/Religion
Sapitri, M., Hasanah, R., & Sekolah Tinggi Agama Islam Negeri Bengkalis. (2024). Issn: 3025-9495, 5(10), 1-9.
Setiyani, L., & Rostiani, Y. (2021). Analisis bibliometrik perkembangan penelitian adopsi e-commerce menggunakan VOSViewer. JTERA (Jurnal Teknologi Rekayasa, 6(2), 207. https://doi.org/10.31544/jtera.v6.i2.2021.207-214
Supriyadi, A. (2020). Kompetensi amil zakat: Studi mahasiswa manajemen zakat dan wakaf IAIN Tulungagung menjelang praktek pengalaman lapangan. El-Barka: Journal of Islamic Economics and Business, 3(1), 110-136. https://doi.org/10.21154/elbarka.v3i1.2019
Zanatun, A., & Hidayat, S. (2019). Analisis laporan keuangan berdasarkan PSAK 109 Yayasan Rumah Yatim Arrohman, 14(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
