TREN TOPIK LAPORAN KEUANGAN PEMERINTAHAN DI ERA TEKNOLOGI DIGITAL : ANALISIS BIBLIOMETRIK

The purpose of this article isto identify and discussthe dynamics and trendsin the literature on financial
reporting in local government and in the era of digital development by conducting descriptive analysis. The
analysis network encompasses conceptual, intellectual, and social structures that impact the development of
future research agendas. The study utilised bibliometric analysis using the Biblioshiny tool from RStudio. We
analysed 566 documents from the Scopus database covering the period from 1970 to 2025. The findings of this
study emphasise that the use of technologies such as blockchain, artificial intelligence, big data analytics, and
IoT as tools to address and control environmental issues assists with internal control processes in local
government and community-government relations by contributing to community participation in local government
decision-making. Finally, it assists with administrative processes within organisations. This study suggests that
organisations must adopt technological developments such as blockchain, artificial intelligence, big data
analytics, and IoT. The competencies of civil service accountants must be dynamic and adaptive to keep pace with
changing times and environmental uncertainty. Ultimately, university curricula should be updated to reflect the
current use of technology. This study contributes to the literature on local government financial reporting in the
era of digital development by providing a global overview of the impact of technological developments, skills, and
the accounting profession, thereby identifying gaps that will influence future research agendas