Evolusi Penelitan Akuntansi Manajemen di Sektor UMKM: Analisis Bibliometrik
DOI:
https://doi.org/10.36312/awh2v372Keywords:
UMKM, Akuntansi Manajemen, Bibliometrik, R StudioAbstract
Tren publikasi pada topik riset kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) mengalami peningkatan jumlah setiap tahunnya dan puncak publikasi terbanyak sejak 18 tahun terakhir terjadi pada tahun 2020. Bisnis, Manajemen, dan Akuntansi merupakan bidang kajian penelitian yang paling produktif. Perkembangan publikasi inovasi teknologi pada UMKM berfluktuasi, namun cenderung meningkat. Tujuan penelitian ini adalah menganalisis trend penelitian Akuntansi Manajemen pada UMKM dengan pendekatan bibiliometrik berdasarkan basis data scopus pada periode 1974-2025. Praktik Akuntansi Manajemen (PAM) menawarkan banyak manfaat bagi UMKM, tetapi saat ini jumlah penelitian mengenai efektifitas penerapan akuntansi manajemen bagi UMKM masih terbilang sangat sedikit. Sejumlah besar penelitian yang telah ada saat ini banyak dilakukan di negara maju. Penelitian yang dilakukan di negara berkembang termasuk Indonesia tentang pengimplemetasian PAM pada UKM relative sedikit. Metode yang digunakan Analisis Bibliometrik dangan menggunakan R-Studio. Hasil penelitian Penerapan Akuntansi Manajemen pada UMKM Selama 49 tahun di metadata scopus, tema tema yang density tinggi dan centrality kuat adalah tema terkait Firm Performance, Organization Performance, Intellectual Capital, Innovation Dan Small Medium Enterprise penelitian ini.
The Evolution of Management Accounting Research in the MSME Sector: a Bibliometric Analysis
Abstract
The trend of publications on the topic of research on the performance of Micro, Small, and Medium Enterprises (MSMEs) has increased annually and the highest number of publications in the last 18 years occurred in 2020. Business, Management, and Accounting are the most productive research fields. The development of technological innovation publications in MSMEs fluctuates, but tends to increase. The purpose of this study is to analyze the trend of Management Accounting research in MSMEs using a bibliometric approach based on the Scopus database for the period 1974-2025. Management Accounting Practices (PAM) offer many benefits for MSMEs, but currently the number of studies on the effectiveness of implementing management accounting for MSMEs is still very small. A large number of existing studies have been conducted in developed countries. Research conducted in developing countries, including Indonesia, on the implementation of PAM in MSMEs is relatively small. The method used is Bibliometric Analysis using R-Studio. The results of the research on the Application of Management Accounting in MSMEs for 49 years in Scopus metadata, the themes with high density and strong centrality are themes related to Firm Performance, Organization Performance, Intellectual Capital, Innovation and Small Medium Enterprises in this research.
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