Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer

Abstract

Purpose: This study aims to map the development of research related to the issue of Pro-poor Budgeting in public-sector accounting over the past six years from 2017 to 2022. Methodology/approach: This research uses a bibliometric approach to analyze content and data visualization supported by the VOSviewer application. Data was collected by accessing the Google Scholar database with the help of the Publish or Perish application, so 412 articles were obtained from 2017 to 2022. Findings: The results showed that research on the issue of Pro-poor Budgeting varied from various perspectives. The data collected from the Google Scholar database was analyzed and grouped based on annual articles, article citations, and authors. Four authors were the most prolific authors, with three published articles. Pro-poor budgeting, income inequality, and public spending are specific words that can be used as opportunities for further research. Practical and Theoretical contribution/Originality: This research is expected to contribute ideas and thoughts for future researchers related to the issue of pro-poor budgeting so that it is more focused. Research Limitation: This research is limited to data from the Google Scholar database, so it does not yet have high coverage and index.

Keywords

• Bibliometric Analysis
• Pro-poor Budgeting
• Public Sector Accounting
• Public Spending