Bibliometric Analysis of MSME Accounting and Finance Research in Indonesia

Abstract

To support MSME in various ways, a deep understanding of it is necessary to recover from the post-pandemic period. Research is a good starting point to resolve the issue, as it has a huge impact on society. This research was conducted using bibliometric analysis. The stages carried out in this research included data collection, data reduction, and data mapping. Data collection were started with the keywords: “UMKM Akuntansi Keuangan” in the crossref dataset. This result also showed that the limited generalizability of the results to the research on these topics. There has been a change in trend in the topic of discussion, research methods, and research subjects with regards to the topic of discussion in research in the field of accounting and financing MSMEs over time. In the past, research mostly discussed financial performance, using secondary data provided by the entity and financial statements. Meanwhile, recent research often discusses the conformity of MSMEs financial reporting.
 Keywords: bibliometric analysis, MSME, accounting, finance, research