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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Multidisiplin West Science

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Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Judijanto, Loso; Anggraeni, Reni; Irdyansah, Andry; Ahalik, Ahalik; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

Abstract

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.
Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Judijanto, Loso; Nurhayadi, Willy; Mayndarto, Eko Cahyo; Ahalik, Ahalik; Kristanto, Eri; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
Co-Authors Adella, Monica Akeda , Rahmawati ANGGRAENI, RENI Arum, Mega Barus, Irwan Irawadi Catheryn, Catheryn Christian, Kelvin Dewi, Novy Silvia Fadilla Muhammad Mahdi Fenty Astrina Fransisca, Juni Hakki, Tandry Whittleliang Heriyanto, Andi Chaerunnisah Indupurnahayu Irdyansah, Andry Isnawati Isnawati Judijanto, Loso Kaswoto , Junet Kristanto, Eri Kurnia Rusmiyati Layaputra Soekamto, Yangsen Lysandra, Shanti Mayndarto, Eko Cahyo Melawati, Desi Mubarok , Ahmad Zaki Mujiani, Sari Nabilhajid, Haren Penggala Novanto, Yosan Nurhayadi, Willy Rahma Nurzianti, Rahma Rahman , Kristanti Reza, Fahry Rijadi , Puti Khairani Rita Zunarti Safrudin Safrudin Sepdyandini, Dinar Titah Sjahbandi, Hisyam Abdussalam Sparta, Sparta Sudarmanto, Eko suhanda , Hadis Taupik , Opik Temy Setiawan, Temy Wijaya, Muhamad Rizky