Research Mapping of Working Capital Turnover (WCT) Ratio in Islamic and Conventional Banking: Vosviewer Bibliometric Study and Literature Review
DOI:
https://doi.org/10.37253/gfa.v7i2.7709Keywords:
Working Capital Turnover (WCT), Bibliometrics, VOSviewer, Literature Review, Islamic and Conventional BankingAbstract
Purpose - This study aims to determine the research mapping regarding the Working Capital Turnover (WCT) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review.
Research Method – Data analysis techniques include: (1) mapping the distribution of journal publications around the WCT ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the WCT ratio based on the number of clusters and their items; and (3) mapping research topics around the WCT ratio using a literature review study.
Findings – The results showed that: (1) based on the distribution of journal publications, there were 89 journal publications regarding the WCT ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the WCT ratio are divided into 6 clusters and 130 topic items; (3) based on the mapping of literature review studies, there are 19 topics around the WCT ratio.
Implication - The implications and contributions of this research are to map research topics around WCT ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.
Downloads
References
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
Erick, S. K. S. T. G. E. (2019). Pengaruh Rasio Kas, Working Capital TurnOver, Solvabilitas, Tingkat Suku Bunga terhadap Profitabilitas. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019, 182–198. https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/86/54
Hariasih, R. R. M. (2023). Unlocking Profitability in Indonesian Banks: The Impact of Liquidity and Working Capital Turnover. Indonesian Journal of Law and Economics Review, Vol 19 (2023): May (In progress), 10.21070/ijler.v19i0.910-10.21070/ijler.v19i0.910. https://ijler.umsida.ac.id/index.php/ijler/article/view/910/1162
Juniawan, K. D. I. B. M. A. I. B. H. (2022). Working Capital Turnover Terhadap Rentabilitas Bank Perkreditan Rakyat. Guna Sewaka, Vol 1 No 2 (2022): Journal Manajemen and Leadership, 15–22. https://e-journal.iahn-gdepudja.ac.id/index.php/GSJ/article/view/666/350
Nasution, M. F. D. M. D. (2022). Pengaruh Working Capital Turnover, Current Ratio, Leverage Dan Total Assets Turnover Terhadap Return On Investment. Account : Jurnal Akuntansi, Keuangan Dan Perbankan, Vol. 9 No. 2 (2022): EDISI DESEMBER 2022, 1708–1717. https://jurnal.pnj.ac.id/index.php/acc/article/view/4904/2631
Octaviani, M. A. G. P. L. (2021). The Effect of Fixed Asset Turnover and Working Capital Turnover on Profitability. JFBA: Journal of Financial and Behavioural Accounting, Vol. 1 No. 1 (2021), 75–82. https://jurnal.ut.ac.id/index.php/jfba/article/view/1819/921
Pratiwi, A. E. P. M. D. Y. E. (2020). WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, Vol. 4 No. 1 (2020): January 2020, 42–49. https://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/566/322
Rohimah, W., Budianto, E. W. H., & Dewi, N. D. T. (2023). Pemetaan Penelitian seputar Bank CIMB Niaga Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review. Jurnal Ekonomi Manajemen Perbankan, Vol 5, No 1 (2023): JEMPER Januari-Juni, 30–40. https://jurnal.usbypkp.ac.id/index.php/jemper/article/view/2607/pdf
van Eck NJ, W. L. (2022). VOSviewer Manual Versi 2.6.18. In Leiden: Univeristeit Leiden. Leiden: Univeristeit Leiden.
Zuniarti, A. S. L. D. P. W. I. (2017). Rasio Net Working Capital Turnover Terhadap Rasio Net Profit Margin. JURNAL ADMINISTRASI KANTOR, Vol 5 No 2 (2017): Jurnal Administrasi Kantor (Desember 2017), 123–132. https://ejournal-binainsani.ac.id/index.php/JAK/article/view/711/584