Lanskap Penelitian Akuntansi Digital: Tinjauan Bibliometrik 2000–2024
DOI:
https://doi.org/10.58812/jekws.v3i03.2476Kata Kunci:
Akuntansi Digital, Bibliometrik, Artificial Intelligence, Blockchain, VOSviewerAbstrak
Studi ini bertujuan untuk memetakan lanskap penelitian akuntansi digital secara komprehensif selama periode 2000–2024 dengan menggunakan pendekatan bibliometrik. Data dikumpulkan dari basis data Scopus dan dianalisis menggunakan perangkat lunak VOSviewer untuk mengidentifikasi tren kata kunci, kepadatan tematik, evolusi temporal, kolaborasi penulis, serta jejaring antarnegara. Hasil analisis menunjukkan bahwa topik seperti artificial intelligence, blockchain, dan information systems menjadi pusat perhatian utama dalam literatur akuntansi digital. Visualisasi temporal memperlihatkan pergeseran fokus dari pelaporan keuangan konvensional menuju teknologi disruptif dan tema keberlanjutan. Selain itu, peta kolaborasi penulis dan negara mengungkapkan struktur jaringan ilmiah yang terklaster, dengan dominasi aktor-aktor seperti Amerika Serikat, Malaysia, Jordan, dan Indonesia. Studi ini juga menemukan adanya celah penelitian yang masih terbuka pada tema smart contracts, SMEs, dan etika digital. Temuan ini diharapkan dapat menjadi landasan bagi pengembangan agenda riset masa depan dan memperkuat kerja sama ilmiah global di bidang akuntansi digital.
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