Pemetaan Penelitian Rasio Financial Value Added (FVA) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review
Keywords:
Financial Value Added (FVA), Bibliometrics, VOSviewer, Literature Review, Islamic and Conventional BankingAbstract
This study aims to determine the research mapping regarding the Financial Value Added (FVA) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the FVA ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the FVA ratio based on the number of clusters and their items; and (3) mapping research topics around the FVA ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 25 journal publications regarding the FVA ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the FVA ratio are divided into 4 clusters and 82 topic items; (3) based on the mapping of literature review studies, there are 2 topics around the influence of the FVA ratio and 2 topics about the determinants of the FVA ratio. The implications and contributions of this research are to map research topics around FVA ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.
References
Budianto, E. W. H. (2023). Bibliometric And Literature Review Of Financing Risk In Islamic Banking. JPS (Jurnal Perbankan Syariah), 4(1), 79–97. https://doi.org/https://doi.org/10.46367/jps.v4i1.1031
Dewi, N. I. N. N. L. S. (2022). Analisis Financial Value Added (FVA) sebagai metode pengukuran kinerja keuangan perusahaan dalam upaya mencapai sustainable competitive advantage. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2145–2152. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/1977/1651
Dubyna, M., Popelo, O., Kholiavko, N., Zhavoronok, A., Fedyshyn, M., & Yakushko, I. (2022). Mapping the Literature on Financial Behavior: a Bibliometric Analysis Using the VOSviewer Program. WSEAS Transactions on Business and Economics, 19, 231–246. https://doi.org/10.37394/23207.2022.19.22
El-Halaby, S., Aboul-Dahab, S., & Bin Qoud, N. (2021). A systematic literature review on AAOIFI standards. Journal of Financial Reporting and Accounting, 19(2), 133–183. https://doi.org/10.1108/JFRA-06-2020-0170
Isynuwardhana, R. A. M. D. (2020). Analysis of Financial Performance with Economic Value Added (EVA) Method, Market Value Added (MVA), And Financial Value Added (FVA). JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), Vol 4 No 1 (2020): April, 116–125. http://journalfeb.unla.ac.id/index.php/jasa/article/view/882/845
Listya, F. Z. S. W. K. (2022). Analisis penilaian kinerja keuangan menggunakan financial value added (FVA) pada perusahaan yang terdaftar di bursa efek indonesia. JURNAL WIDYA, Vol. 3 No. 1 (2022): Jurnal Widya, April 2022, 32–35. https://jurnal.amikwidyaloka.ac.id/index.php/awl/article/view/76/48
Masyiyan, R. A. (2019). Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA), Market Value Added (MVA), dan Financial Value Added (FVA). Kajian Akuntansi, Volume 20, No.2, 2019, 200–210. https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/4852/pdf
Rachmawati, A. C. H. F. Y. L. (2021). ANALISIS ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN. Jurnal Ilmiah Akuntansi Indonesia, Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA), 121–146. http://jurnal.unmuhjember.ac.id/index.php/JIAI/article/view/5713/3494
Sriyono, Y. M. D. S. (2022). Analysis of the Effect of Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA), and Return on Investment (ROI) on Stock Prices. Academia Open, Vol 7 (2022): December, 10.21070/acopen.7.2022.1744-10.21070/acopen.7.2022. https://acopen.umsida.ac.id/index.php/acopen/article/view/1744/1537
van Eck NJ, W. L. (2022). VOSviewer Manual Versi 2.6.18. In Leiden: Univeristeit Leiden. Leiden: Univeristeit Leiden.
Wahyuningsih, G. S. R. R. D. W. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Merger dengan Menggunakan Metode Market Value Added (Mva), Economic Value Added (Eva), Financial Value Added (Fva) dan Rasio Keuangan Bank Pada PT. Bank Danamon Indonesia. ASSET: Jurnal Manajemen Dan Bisnis, Vol 4, No 2 (2021): Desember. http://journal.umpo.ac.id/index.php/ASSET/article/view/4601/2021
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.