Sanskara Akuntansi dan Keuangan

Pelaporan Dana Sosial Islam dalam Akuntansi Syariah: Tinjauan Literatur Terfokus dan Pemetaan Global

Loso Judijanto — 2025-09-30

This study aims to map the development of literature on Islamic social fund reporting within the field of Islamic accounting through a bibliometric approach. The main focus is directed toward identifying research trends, author collaborations, and international networks formed in this area. The analysis employs reputable databases and the VOSviewer software to generate visualizations of author network maps and inter-country linkages. The findings reveal several authors who act as key connectors in the research network, as well as cross-country collaborations that are relatively divided into two major clusters: the first is a research network led by Indonesia with connections to Western countries, and the second is a network led by Malaysia with linkages to Asia and the Middle East. Practically, these findings can serve as a reference for improving the quality of Islamic social fund reporting through collaboration among researchers and policymakers. Theoretically, this study contributes by expanding the understanding of the intellectual structure of Islamic accounting. However, limitations regarding data sources and analytical methods indicate the need for further studies with broader coverage and multidisciplinary approaches.

Korelasi Dimensi Perusahaan, Pendapatan Pergadaian, serta Tingkat Inflasi dengan Peningkatan Penyaluran Kredit pada Perusahaan Pergadaian Swasta di Indonesia

Sasli Rais — 2025-09-30

The number of private pawnbrokers in Indonesia is increasing, but their contribution, particularly to credit distribution, is relatively small. This research aims to identify the correlation between company dimensions, pawnbroker income, and the inflation rate, with increased credit distribution. This study examines the strength of the correlation between the variables of company dimensions, pawnbroker income, and the inflation rate with credit distribution. This research uses a quantitative correlational method. The data collection technique uses purposive sampling. The data collection method is secondary, using annual time series data from 2016 to 2024. The analysis method uses multiple linear regression. The results of this research conclude that, in part, company dimensions and pawnbroker income have a positive effect on credit distribution. The inflation rate has a positive and very strong correlation between company dimensions and pawnbroker income with credit distribution. The inflation rate has a positive but less strong correlation with credit distribution. However, simultaneously, there is a positive influence and a positive correlation between company dimensions, pawnbroker income, and the inflation rate with increased credit distribution in private pawnbrokers.

Inovasi Kebijakan Inklusi Keuangan Melalui Penyusunan Data Nasional Terpilah Gender (DNTG)

Fauziatul Ifa — 2025-09-30

The purpose of this research is to describe best practices and analyze the success of Financial Inclusion Policy Innovation through the Compilation of Gender Disaggregated National Data (DNTG). The method used in this research is descriptive qualitative. Data collection techniques used seminars and literature studies. The types of data collected are primary data and secondary data. The criteria from Prasojo's theory, used to measure the success of innovation are impact, cooperation, sustainability, and leadership. The results of this study found that the impact of innovation can provide useful information in government policies and private sector practices and can improve financial literacy for women and access to financial services. Cooperation and coordination between ministries/institutions, financial services (banks), financial services (non-banks), fintech companies, and Islamic financial institutions. The DNTG will continue and be updated regularly so that it can be used as a reference by various stakeholders. The Coordinating Ministry for Economic Affairs continues to be committed to providing great opportunities for access to formal finance for women, in addition to gender mainstreaming in the medium-term development plan.

Pemetaan Kata Kunci dan Kolaborasi Penulis dalam Penelitian Financial Disclosure: Studi Bibliometrik

Loso Judijanto — 2025-09-30

This study aims to map the development of research on financial disclosure through a bibliometric approach. The research data were obtained from the Scopus database and analyzed using VOSviewer software to identify publication trends, author collaborations, inter-country relations, and the intellectual structure in this field. The analysis reveals that financial disclosure has become a central theme frequently associated with related topics such as corporate governance, non-financial disclosure, corporate social responsibility, and firm performance. In terms of authorship, several prominent scholars were identified as making significant contributions and forming closely connected research collaboration clusters. Geographically, the United States, the United Kingdom, and European countries dominate both publication output and international collaboration networks, while Asian countries have begun to show increasing contributions over the last decade. These findings not only highlight the knowledge structure and the developmental direction of financial disclosure research but also provide important implications for the advancement of theory, policy, and accounting practices in the era of transparency and sustainability.

Organization Performance Analysis by PM3 Maturity Level in Service Area Field Study PT. GBSI

Karyadi Karyadi — 2025-10-01

PT. GBSI is a company that operates in the security services business (outsourcing) and serves its customers based on work contracts per certain period (project), it’s classified in Project Based Organization (PBO) category. Project Management Maturity Model (PM3) is a tool widely used to measure project management performance by looking more broadly at 10 knowledge areas in project management. This research aims to perform an analysis by PM3 maturity level in PT. GBSI. PM3 is used to measure PBO performance in the construction, IT, biotechnology sectors, and currently, it has begun used in service sector, education, and public administration, but there has been no research using PM3 in the provider of security services sector. This research tries to use qualitative approach through interview, document analysis, focus group discussion in diagnosing conditions at PT. GBSI, and use PM3 assessment analysis. The assessment results show the average maturity level achievement in all areas for project management organization is 30% from target maturity level 2. The assessment result can identify the maturity level in the organization and therefore identify development needs in 10 knowledge areas PM3, also provide alternative human processes, technostructure, and human resource interventions to cover the gap maturity level for organizational development.