Analisis Bibliometrik terhadap Sustainability Management Control Systems : Integrasi ESG dalam Pengendalian Akuntansi
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Abstract
Perubahan paradigma dalam dunia bisnis global telah mendorong organisasi untuk beralih dari orientasi laba jangka pendek menuju penciptaan nilai yang berkelanjutan dan inklusif. Dalam konteks ini, Sustainability Management Control Systems (SMCS) muncul sebagai pendekatan strategis untuk mengintegrasikan prinsip Environmental, Social, and Governance (ESG) ke dalam sistem pengendalian akuntansi. Namun, literatur mengenai SMCS dan ESG masih tersebar dan belum terstruktur secara sistematis, sehingga diperlukan pemetaan komprehensif untuk memahami arah dan perkembangan kajian ini. Penelitian ini bertujuan untuk menganalisis lanskap ilmiah SMCS dan ESG melalui pendekatan bibliometrik guna mengidentifikasi tren publikasi, penulis berpengaruh, jurnal utama, serta tema-tema dominan dalam literatur. Data diambil dari basis data Scopus dengan 773 dokumen terpilih yang dipublikasikan antara 1992 hingga 2025 dan dianalisis menggunakan perangkat lunak Bibliometrix pada platform RStudio. Hasil penelitian menunjukkan pertumbuhan publikasi yang signifikan sejak 2012, dengan puncak kontribusi jurnal dari Journal of Cleaner Production. Analisis tematik mengungkap tiga klaster utama: pengambilan keputusan strategis, teknologi hijau, dan integrasi sistem pengendalian, yang saling melengkapi dalam pengembangan SMCS. Penelitian ini memberikan kontribusi penting baik secara teoritis maupun praktis dalam memahami struktur pengetahuan SMCS dan ESG, serta menawarkan arah strategis bagi penelitian dan implementasi di masa depan. Temuan ini diharapkan dapat menjadi dasar bagi akademisi dan praktisi dalam mengembangkan sistem pengendalian keberlanjutan yang lebih adaptif dan akuntabel.
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