DEVELOPMENT OF ACTIVITY BASED COSTING RESEARCH IN INDONESIA USING A BIBLIOMETRIC APPROACH

Abstract

This study aims to map the development of activity-based costing and time-driven activity-based costing research published in the SINTA (Science and Technology Index) journal in 2015-2022. The method used is qualitative using the VOSviewer analysis tool and data collection using Harzing's Publish or Perish through the Google Scholar database. The data obtained were 261 SINTA indexed journals and the final results after being eliminated into 52 journals were 78 articles, consisting of 69 Activity-based Costing articles and 9 Time-driven Activity-based Costing articles. The results of the study show that the object of research that is often carried out is service companies. The publication of articles by year obtained the highest results in 2020. The most productive researcher is Ilat, V and the researcher with the most citations is Kaunang, B, and the journal that publishes the most Activity Based Costing articles is the EMBA Journal: Journal of Economic, Management, Business and Accounting Research and the Accounting Journal with the publication of time-based activity-based costing articles. It is concluded that most researchers in Indonesia in SINTA indexed journals use the Activity Based Costing method more than Time Driven Activity Based Costing. This study provides knowledge for further researchers to be able to find out the development of related topics or topics that are still rarely studied.