A Bibliometric Analysis of Activity-Based Management (ABM) Research Development Using Vosviewer
Management Accounting
Abstract
This study is a bibliometric visualization by taking journals through the publish or perish application with the scope of data in Scopus about Activity-Based Management (ABM) using the VOSviewer application. The purpose of the bibliometric analysis in this study is to determine; 1) the trend of development of publications related to activity-based management in developed countries each year, 2) the trend of Publication Journals, 3) collaboration between researchers with similar topics, 4) trend terms title and abstract and 5) trend terms author keywords. Data were collected from the Publish or Perish database published in 2010-2024 using the keyword "Activity Based Management". Then the author used VOSviewer software to analyze and visualize the database obtained. The results of the study showed that there were 172 articles discussing Activity Based Management. The year with the most research themes on Activity Based Management was 2010, which was 21 articles. Collaboration of researchers who collaborated included Joshua Aulda, Michael Hopea, Hubert Leya, Bo Xua and Kuilin Zhang. The publisher journal that published the most articles on the topic of "Activity Based Management" was Elsevier with 44 articles. Then Emerald published 34 articles over the past fourteen years.
References
Adkins, T. (2006). Case Studies In Performance Management. In Advances in Developing Human Resources (Vol. 1, Issue 1). https://doi.org/10.1177/152342239900100106
Albort-Morant, G., Henseler, J., Leal-Millán, A., & Cepeda-Carrión, G. (2017). Mapping the field: A bibliometric analysis of green innovation. Sustainability (Switzerland), 9(6), 1–15. https://doi.org/10.3390/su9061011
Apriljen, F. (2021). Analisis Penerapan ABM (Activity Based Management) dalam Meningkatkan Efisiensi Biaya Produksi dan Profitibilitasa Perusahaan Tahu UD. 3 S’ PRIMA Kota Batu”. Journal Information, 10(3), 1–44.
Chen, W., Liu, W., Geng, Y., Brown, M. T., Gao, C., & Wu, R. (2017). Recent progress on emergy research: A bibliometric analysis. Renewable and Sustainable Energy Reviews, 73(February 2016), 1051–1060. https://doi.org/10.1016/j.rser.2017.02.041
Chiarini, A., & Vagnoni, E. (2015). World-class manufacturing by Fiat. Comparison with Toyota Production System from a Strategic Management, Management Accounting, Operations Management and Performance Measurement dimension. International Journal of Production …. https://doi.org/10.1080/00207543.2014.958596
Febriani, E., Gamayuni, R. R., & Syaipudin, U. (2023). Bibliometric Visualization of Research Regarding Performance Measurement System (PMS) During the Covid-19 Pandemic Using VOSviewer. Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 568–577. http://dx.doi.org/10.2991/978-2-38476-064-0_57
Garcia et al. (2013). The Scientific Impact of Mexican Steroid Research 1935–1965: A Bibliometric and Historiographic Analysis. Journal of the American Society for Information Science and Technology, 64(July), 1852–1863. https://doi.org/10.1002/asi
Hansen, D. R., & Mowen, M. M. (2007). Managerial Accounting (C. Jack W (ed.); 13th ed.). Rob Dewey. https://d1wqtxts1xzle7.cloudfront.net/45536126/__Managerial_Accounting__8th_Edition-libre.pdf?1462964945=&response-content-disposition=inline%3B+filename%3Dsolution_manual_management_accounting.pdf&Expires=1719300210&Signature=fCHJcpYkJFe8QJ40e8pzgPSOvSM0
Hawaari, A. D., & Winoto, D. Y. (2022). Indonesian Journal of Academic Librarianship Pemetaan bibliometrik dengan aplikasi Vosviewer terhadap perkembangan penelitian bidang pertanian di Indonesia. Indonesian Journal of Academic Librarianship, 6(1), 1–12. http://journals.apptisjatim.org/
Herawati, P., Utami, S. B., & Karlina, N. (2022). Analisis Bibliometrik: Perkembangan Penelitian Dan Publikasi Mengenai Koordinasi Program Menggunakan Vosviewer. Jurnal Pustaka Budaya, 9(1), 1–8. https://doi.org/10.31849/pb.v9i1.8599
Julia, J., Supriatna, E., Isrokatun, I., Aisyah, I., Nuryani, R., & Odebode, A. A. (2020). Moral Education (2010-2019): A Bibliometric Study (Part 1). Universal Journal of Educational Research, 8(6), 2554–2568. https://doi.org/10.13189/ujer.2020.080639
Lacerda, R. T. de O., Ensslin, L., & Ensslin, S. R. (2012). Uma análise bibliométrica da literatura sobre estratégia e avaliação de desempenho. Gestão & Produção, 19(1), 59–78. https://doi.org/10.1590/s0104-530x2012000100005
McChlery, S., McKendrick, J., & Rolfe, T. (2007). Activity-based management systems in higher education. Public Money and Management, 27(5), 315–322. https://doi.org/10.1111/j.1467-9302.2007.00602.x
Mulyadi, H. (2010). Pengaruh Motivasi Dan Kompetensi Kerja Terhadap Produktivitas Kerja Karyawan Pada Pt. Galamedia Bandung Perkasa. Jurnal MANAJERIAL, 9(2), 97–111. https://doi.org/10.17509/manajerial.v9i2.1807
Natakusumah, E. K. (2016). Bibliometric Analysis of the Inkom Journal (Analisis Bibliometrik Jurnal Inkom). Baca: Jurnal Dokumentasi Dan Informasi, 36(1), 1. https://doi.org/10.14203/j.baca.v36i1.199
Noeraida, N. (2020). Pengukuran Kinerja Jurnal Ilmiah Terakreditasi Di Batan (Analisis Bibliometrik). Jurnal Pustakawan Indonesia, 19(1), 1–16. https://doi.org/10.29244/jpi.19.1.1-16
Rahayu, S., & Saleh, A. R. (2017). Studi Bibliometrik dan Sebaran Topik Penelitian pada Jurnal Hayati Terbitan 2012-2016. Pustakaloka, 9(2), 201. https://doi.org/10.21154/pustakaloka.v9i2.1092
Royani, Y., Tupan, T., & Kusumaningrum, D. (2019). Visualisasi Bibliometrik Penelitian Bidang Ilmu Kegempaan di Indonesia Berbasis Data Scopus Tahun 1988-2018. Khizanah Al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, Dan Kearsipan, 7(2), 174. https://doi.org/10.24252/kah.v7i2a8
Russell, J. M. (2001). Scientific communication at the beginning of the twenty-first century. International Social Science Journal, 53(168), 271–282. https://doi.org/10.1111/1468-2451.00314
Wahyudi, A., Kustiyo, A., & Basuki, S. (2015). Analisis Pola Produktivitas Penulis Artikel Bidang Perpustakaan Dan Informasi Di Indonesia : Suatu Kajian Bibliometrika. Jurnal Pustakawan Indonesia, 14(2), 25–34.
Wibowo, A. E. (2021). Metodologi Penelitian Pegangan untuk Menulis Karya Ilmiah (H. Kurniawan, Andi;Forsia, Lastri;Nuraini (ed.); pertama).
Widuri, N. R., & Prasetyadi, A. (2018). Tingkat kolaborasi, produktivitas penulis dan artikel metrik pada Jurnal Mechatronics,Electrical Power, and Vehicular Technology. Berkala Ilmu Perpustakaan Dan Informasi, 14(1), 62. https://doi.org/10.22146/bip.33408
WorldBank. (2022). THE REPORT IDENTIFIES THREE PILLARS TO STRENGTHEN INDONESIA’S ECONOMY AND FINANCIAL SECTOR. https://www.worldbank.org/en/country/indonesia/publication/indonesia-economic-prospects-iep-june-2022-financial-deepening-for-stronger-growth-and-sustainable-recovery
Albort-Morant, G., Henseler, J., Leal-Millán, A., & Cepeda-Carrión, G. (2017). Mapping the field: A bibliometric analysis of green innovation. Sustainability (Switzerland), 9(6), 1–15. https://doi.org/10.3390/su9061011
Apriljen, F. (2021). Analisis Penerapan ABM (Activity Based Management) dalam Meningkatkan Efisiensi Biaya Produksi dan Profitibilitasa Perusahaan Tahu UD. 3 S’ PRIMA Kota Batu”. Journal Information, 10(3), 1–44.
Chen, W., Liu, W., Geng, Y., Brown, M. T., Gao, C., & Wu, R. (2017). Recent progress on emergy research: A bibliometric analysis. Renewable and Sustainable Energy Reviews, 73(February 2016), 1051–1060. https://doi.org/10.1016/j.rser.2017.02.041
Chiarini, A., & Vagnoni, E. (2015). World-class manufacturing by Fiat. Comparison with Toyota Production System from a Strategic Management, Management Accounting, Operations Management and Performance Measurement dimension. International Journal of Production …. https://doi.org/10.1080/00207543.2014.958596
Febriani, E., Gamayuni, R. R., & Syaipudin, U. (2023). Bibliometric Visualization of Research Regarding Performance Measurement System (PMS) During the Covid-19 Pandemic Using VOSviewer. Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 568–577. http://dx.doi.org/10.2991/978-2-38476-064-0_57
Garcia et al. (2013). The Scientific Impact of Mexican Steroid Research 1935–1965: A Bibliometric and Historiographic Analysis. Journal of the American Society for Information Science and Technology, 64(July), 1852–1863. https://doi.org/10.1002/asi
Hansen, D. R., & Mowen, M. M. (2007). Managerial Accounting (C. Jack W (ed.); 13th ed.). Rob Dewey. https://d1wqtxts1xzle7.cloudfront.net/45536126/__Managerial_Accounting__8th_Edition-libre.pdf?1462964945=&response-content-disposition=inline%3B+filename%3Dsolution_manual_management_accounting.pdf&Expires=1719300210&Signature=fCHJcpYkJFe8QJ40e8pzgPSOvSM0
Hawaari, A. D., & Winoto, D. Y. (2022). Indonesian Journal of Academic Librarianship Pemetaan bibliometrik dengan aplikasi Vosviewer terhadap perkembangan penelitian bidang pertanian di Indonesia. Indonesian Journal of Academic Librarianship, 6(1), 1–12. http://journals.apptisjatim.org/
Herawati, P., Utami, S. B., & Karlina, N. (2022). Analisis Bibliometrik: Perkembangan Penelitian Dan Publikasi Mengenai Koordinasi Program Menggunakan Vosviewer. Jurnal Pustaka Budaya, 9(1), 1–8. https://doi.org/10.31849/pb.v9i1.8599
Julia, J., Supriatna, E., Isrokatun, I., Aisyah, I., Nuryani, R., & Odebode, A. A. (2020). Moral Education (2010-2019): A Bibliometric Study (Part 1). Universal Journal of Educational Research, 8(6), 2554–2568. https://doi.org/10.13189/ujer.2020.080639
Lacerda, R. T. de O., Ensslin, L., & Ensslin, S. R. (2012). Uma análise bibliométrica da literatura sobre estratégia e avaliação de desempenho. Gestão & Produção, 19(1), 59–78. https://doi.org/10.1590/s0104-530x2012000100005
McChlery, S., McKendrick, J., & Rolfe, T. (2007). Activity-based management systems in higher education. Public Money and Management, 27(5), 315–322. https://doi.org/10.1111/j.1467-9302.2007.00602.x
Mulyadi, H. (2010). Pengaruh Motivasi Dan Kompetensi Kerja Terhadap Produktivitas Kerja Karyawan Pada Pt. Galamedia Bandung Perkasa. Jurnal MANAJERIAL, 9(2), 97–111. https://doi.org/10.17509/manajerial.v9i2.1807
Natakusumah, E. K. (2016). Bibliometric Analysis of the Inkom Journal (Analisis Bibliometrik Jurnal Inkom). Baca: Jurnal Dokumentasi Dan Informasi, 36(1), 1. https://doi.org/10.14203/j.baca.v36i1.199
Noeraida, N. (2020). Pengukuran Kinerja Jurnal Ilmiah Terakreditasi Di Batan (Analisis Bibliometrik). Jurnal Pustakawan Indonesia, 19(1), 1–16. https://doi.org/10.29244/jpi.19.1.1-16
Rahayu, S., & Saleh, A. R. (2017). Studi Bibliometrik dan Sebaran Topik Penelitian pada Jurnal Hayati Terbitan 2012-2016. Pustakaloka, 9(2), 201. https://doi.org/10.21154/pustakaloka.v9i2.1092
Royani, Y., Tupan, T., & Kusumaningrum, D. (2019). Visualisasi Bibliometrik Penelitian Bidang Ilmu Kegempaan di Indonesia Berbasis Data Scopus Tahun 1988-2018. Khizanah Al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, Dan Kearsipan, 7(2), 174. https://doi.org/10.24252/kah.v7i2a8
Russell, J. M. (2001). Scientific communication at the beginning of the twenty-first century. International Social Science Journal, 53(168), 271–282. https://doi.org/10.1111/1468-2451.00314
Wahyudi, A., Kustiyo, A., & Basuki, S. (2015). Analisis Pola Produktivitas Penulis Artikel Bidang Perpustakaan Dan Informasi Di Indonesia : Suatu Kajian Bibliometrika. Jurnal Pustakawan Indonesia, 14(2), 25–34.
Wibowo, A. E. (2021). Metodologi Penelitian Pegangan untuk Menulis Karya Ilmiah (H. Kurniawan, Andi;Forsia, Lastri;Nuraini (ed.); pertama).
Widuri, N. R., & Prasetyadi, A. (2018). Tingkat kolaborasi, produktivitas penulis dan artikel metrik pada Jurnal Mechatronics,Electrical Power, and Vehicular Technology. Berkala Ilmu Perpustakaan Dan Informasi, 14(1), 62. https://doi.org/10.22146/bip.33408
WorldBank. (2022). THE REPORT IDENTIFIES THREE PILLARS TO STRENGTHEN INDONESIA’S ECONOMY AND FINANCIAL SECTOR. https://www.worldbank.org/en/country/indonesia/publication/indonesia-economic-prospects-iep-june-2022-financial-deepening-for-stronger-growth-and-sustainable-recovery
Published
2025-01-23
How to Cite
FEBRIANI, Erni.
A Bibliometric Analysis of Activity-Based Management (ABM) Research Development Using Vosviewer.
Klabat Accounting Review, [S.l.], v. 5, n. 2, p. 136-148, jan. 2025.
ISSN 2722-7278.
Available at: <https://ejournal.unklab.ac.id/index.php/kar/article/view/1173>. Date accessed: 15 oct. 2025.
doi: https://doi.org/10.60090/kar.v5i2.1173.136-148.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
