ANALISIS BIBLIOMETRIK DAN SYSTEMATIC LITERATURE REVIEW: IDENTIFIKASI GAP PENELITIAN PSAK 106 DAN AKUNTANSI MUSYARAKAH DI INDONESIA

Claudia Maharani; Rifdah Naurah Athirah Polem; Dwi Muliana; Ulfiyah Azmii Yusril

doi:10.59342/jer.v4i2.921

Authors

Claudia Maharani Universitas Muhammadiyah Sumatera Utara
Rifdah Naurah Athirah Polem Universitas Muhammadiyah Sumatera Utara
Dwi Muliana Universitas Muhammadiyah Sumatera Utara
Ulfiyah Azmii Yusril Universitas Muhammadiyah Sumatera Utara

DOI:

https://doi.org/10.59342/jer.v4i2.921

Keywords:

PSAK 106, akuntansi musyarakah, systematic literature review.

Abstract

Perkembangan industri keuangan syariah di Indonesia memerlukan standardisasi praktik akuntansi musyarakah yang memadai melalui PSAK 106, namun implementasinya masih menghadapi tantangan dalam pengakuan, pengukuran, dan pelaporan transaksi. Penelitian ini bertujuan menganalisis perkembangan literatur akademik PSAK 106 dan akuntansi musyarakah untuk mengidentifikasi tren penelitian, gap literatur, dan arah riset masa depan. Metode Systematic Literature Review (SLR) dengan analisis bibliometrik digunakan terhadap 710 publikasi Google Scholar periode 2004-2025 yang menghasilkan 9.063 sitasi (h-index 44, g-index 72). Analisis menggunakan Publish or Perish untuk ekstraksi data dan VOSviewer untuk visualisasi network, overlay temporal, dan density. Hasil mengidentifikasi lima cluster utama: musyarakah pada perbankan syariah, eksplorasi konseptual, aspek teknis lembaga keuangan mikro, mekanisme risk-sharing, dan aplikasi bisnis. Temuan mengungkap empat permasalahan kritis: fragmentasi penelitian tanpa interkoneksi kuat, ketimpangan eksplorasi dengan dominasi perbankan syariah konvensional, ketiadaan penelitian spesifik tentang implementasi PSAK 106 dan standardisasi akuntansi, serta dominasi pendekatan deskriptif-eksploratif tanpa solusi prescriptive. Penelitian menyimpulkan kesenjangan signifikan antara output akademik dengan kebutuhan industri serta keterlambatan riset Indonesia dalam tema kontemporer seperti digital transformation dan fintech syariah. Implikasi teoretis memperkuat fondasi keilmuan akuntansi syariah, sedangkan implikasi praktis memberikan roadmap bagi regulator, praktisi, dan auditor dalam evaluasi dan penyempurnaan implementasi PSAK 106 yang lebih robust, compliant, dan responsif terhadap dinamika keuangan syariah kontemporer.

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