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All Journal The Es Accounting and Finance West Science Accounting and Finance
Wifasari, Septi
Unknown Affiliation
Economics, Econometrics & Finance

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Factors Affecting the Success of Cloud-Based ERP Implementation in Manufacturing Companies in Indonesia Vandika, Arnes Yuli; Kalsum, Ummu; Wifasari, Septi
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2074

Abstract

This study investigates the factors influencing the success of cloud-based Enterprise Resource Planning (ERP) implementation in manufacturing companies in Indonesia. Using a quantitative approach, data were collected from 100 respondents directly involved in ERP implementation, including IT personnel, system users, and project managers. The study examines four key variables: top management support, user competence, system quality, and vendor support. Data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability testing, and multiple linear regression analysis. The results show that all four variables significantly affect the success of ERP implementation, with top management support being the most dominant factor. These findings underscore the importance of strategic leadership, employee preparedness, system reliability, and vendor collaboration in ensuring the effectiveness of cloud-based ERP systems in Indonesia's manufacturing sector.
A Bibliometric Exploration Whistleblowing Intention Research in Corporate Governance and Ethics Judijanto, Loso; Wifasari, Septi
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.677

Abstract

This study presents a comprehensive bibliometric analysis of scholarly research on whistleblowing intention within the context of corporate governance and business ethics. Utilizing data from the Scopus database covering the period 2000 to 2024, a total of [insert number] relevant publications were analyzed using VOSviewer to identify patterns in authorship, thematic development, collaboration networks, and keyword trends. The results indicate that whistleblowing intention has evolved from being a narrowly focused ethical concern to a multifaceted area of inquiry intersecting with psychology, organizational behavior, public administration, and leadership studies. Prominent contributors such as Miceli, Near, and Dworkin have laid the theoretical foundation, while emerging themes like psychological safety, religiosity, and public service motivation reflect a broadening of perspectives and methodologies. Geographically, research remains dominated by Western countries, though participation from emerging economies is increasing. This study offers strategic insights for academics, practitioners, and policymakers by identifying influential scholars, core themes, and future research opportunities to strengthen whistleblowing mechanisms and ethical decision-making in organizations.
Global Trends and Research Evolution of XBRL Adoption in Financial Reporting Judijanto, Loso; Wifasari, Septi; Rianto, Rianto; Eldianson, Rio; Riny, Riny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.678

Abstract

This study explores the global trends and intellectual structure of research on XBRL (eXtensible Business Reporting Language) adoption in financial reporting through a comprehensive bibliometric analysis. Utilizing the Scopus database and VOSviewer software, data from 2000 to 2024 were analyzed to identify publication patterns, author collaborations, thematic clusters, and emerging research frontiers. The results indicate that early research predominantly focused on the technical and administrative aspects of XBRL implementation, particularly in the context of financial reporting standardization. Over time, the field has shifted toward evaluating the regulatory, economic, and organizational impacts of XBRL, including its role in reducing information asymmetry, enhancing investor transparency, and aligning with global reporting frameworks such as IFRS. The United States emerged as the leading contributor, while growing scholarly interest is observed in emerging economies like Malaysia and Jordan. Keyword co-occurrence analysis highlights evolving themes and the interdisciplinary nature of the field, suggesting opportunities for deeper theoretical engagement and broader geographic inclusion. This study offers a strategic overview of the development of XBRL research and identifies key directions for future inquiry.
Co-Authors Arnes Yuli Vandika Eldianson, Rio Judijanto, Loso Rianto Rianto Riny, Riny Ummu Kalsum