This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.

Energy potential and demand in Indonesia continues to grow, especially for coal power generation needs. Likewise, energy needs derived from gas and oil for industrial, household, and transportation needs, even during the COVID-19 pandemic. Therefore, energy companies must have good performance to meet these needs. This study aims to determine the performance of energy companies, especially in gas & oil companies and coal companies, and the factors that influence them. The study was conducted in the last 3 years, namely 2018 to 2020 where there was a transition between before and during the pandemic. The study results found that there was a significant decrease between performance before the pandemic and during the pandemic. The decline was felt mainly by gas and oil companies. In addition, company size and liquidity are the most important factors to maintain the performance of energy companies. This is because the need for working capital to run an energy company is very large so that if it experiences a lack of funds, the company has the potential not to achieve the expected performance. In addition, of the two types of companies studied, coal companies significantly influence the performance of energy companies. This is in line with the huge energy demand from coal in Indonesia and the abundant coal reserves so that the opportunity to earn profits is greater than that of gas and oil companies.

This study aims to map articles in the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) published by the Faculty of Economics and Business, Universitas Indonesia, for ten years (2011 to 2020). This study deployed a bibliometric analysis as an investigative method. The data were analyzed with R biblioshiny analytical framework. The findings revealed that JAKI was considerably consistent in publishing articles every period. JAKI publishes six articles each number and two publication numbers annually. In particular, there were 120 articles gained from 2011 to 2020. Based on the analysed articles, the most frequently emerging word from unigrams was ‘study’ and ‘earnings management’ from bigrams. Additionally, the most popular topics during those years (2011 to 2020) were 'income', 'risk', 'slack', 'foreign', and 'direct.’ Moreover, the most closely related words to other words encompassed ‘study’, ‘result’, and ‘research.’ Further, the words ‘study', 'result', and 'effect' represented a strong density and centrality of words. Therefore, they should be cultivated.

It is important to do research on public sentiment towards microtakaful presence in a country in order to know public response to its existence. This study aimed to determine public sentiment towards microtakaful in Indonesia and in Malaysia. Data were collected from 40 articles, journals and other writings. Data were analyzed using the software Semantria as an analytical tool in the form of text. The results showed that the assessment of existence of microtakaful in Indonesia amounted to 52% of the community showed positive sentiment, 28% indicate negative sentiment and 20% indicates a neutral sentiment. While in Malaysia that 62% showed positive sentiment, 23% negative sentiment and 15% neutral sentiment.

This study aims to investigate the efficiency performance of energy companies, especially the environmental disclosure variable as the energy companies' responsibility to the environment, especially in achieving the SDGs. In addition, several other factors were also tested to determine their effect on the level of efficiency. The study was conducted on 42 energy companies in Indonesia for the period 2018 to 2021. Efficiency analysis uses Data Envelopment Analysis with input and output variables from each financial report. Meanwhile, STATA software was used to analyze the regression. The results show that the efficiency level of gas and oil companies is more optimal than other companies. However, coal companies are better at predicting the level of efficiency. This is in line with the huge energy potential in Indonesia that comes from coal. Another finding is that although environmental disclosure has not succeeded in increasing efficiency performance, it can moderate the relationship between size and efficiency level.