Analisis Bibliometrik Sistem Informasi Akuntansi dan Transformasi Digital pada UMKM: Tren Publikasi, Struktur Intelektual, Manajemen Risiko, dan Agenda Penelitian Masa Depan
DOI:
https://doi.org/10.31004/joecy.v6i2.12413Keywords:
bibliometrik; sistem informasi akuntansi; transformasi digital; UMKM; Scopus.Abstract
Transformasi digital telah mendorong perubahan signifikan dalam pengelolaan sistem informasi akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM), sehingga meningkatkan perhatian akademisi terhadap perkembangan penelitian pada bidang tersebut. Namun demikian, kajian yang memetakan perkembangan publikasi, struktur intelektual, serta arah penelitian mengenai sistem informasi akuntansi dan transformasi digital pada UMKM masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis tren publikasi, struktur intelektual, jaringan kolaborasi, tema penelitian, serta agenda penelitian masa depan mengenai sistem informasi akuntansi dan transformasi digital pada UMKM. Penelitian menggunakan metode bibliometrik dengan menganalisis 310 dokumen yang diperoleh dari basis data Scopus periode 1986–2026. Analisis dilakukan menggunakan perangkat lunak Bibliometrix/Biblioshiny dan VOSviewer melalui analisis produktivitas publikasi, co-authorship, co-citation, bibliographic coupling, keyword co-occurrence, thematic map, dan thematic evolution. Hasil penelitian menunjukkan bahwa publikasi mengalami peningkatan signifikan sejak tahun 2020 dengan fokus utama pada accounting information systems, enterprise resource planning, digital transformation, cloud accounting, dan SMEs. Analisis jaringan mengidentifikasi terbentuknya beberapa klaster penelitian yang mencerminkan perkembangan kajian menuju transformasi digital, inovasi, dan keberlanjutan organisasi. Selain itu, tema manajemen risiko, business resilience, digital innovation, dan sustainability mulai berkembang sebagai agenda penelitian baru yang berpotensi menjadi arah penelitian pada masa mendatang. Penelitian ini memberikan kontribusi teoritis melalui pemetaan komprehensif terhadap perkembangan literatur sistem informasi akuntansi digital pada UMKM serta menjadi referensi bagi peneliti dan praktisi dalam mengembangkan penelitian maupun strategi implementasi transformasi digital.
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