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Implications of VAT Increase and Global Price Volatility on Middle Class Consumption Behavior and Urban Inflation Rate in Central Java Hardiwinoto, Hardiwinoto; Lasmiatun, KMT; Arini, Rani Eka
West Science Social and Humanities Studies Vol. 3 No. 06 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i06.1993

This study examines the implications of VAT increases and global price volatility on middle-class consumption behavior and the urban inflation rate in West Java. Using a quantitative approach, data from 200 respondents were analyzed via Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results reveal that VAT increases significantly influence both middle-class consumption patterns and urban inflation, with stronger effects compared to global price volatility. VAT adjustments impact household spending priorities and contribute to inflationary pressures in urban areas, while global price fluctuations moderately affect consumption behavior and inflation through external market dependencies. These findings underscore the need for balanced fiscal policies and strategies to manage external economic shocks to ensure urban economic stability and resilience.

Competitive Advantage of Banking Industry in the Digital Age: A Bibliometric Approach Judijanto, Loso; Novitasari, Salwa Aulia; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 04 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i04.1859

The digital age has fundamentally transformed the competitive dynamics of the global banking industry, necessitating the integration of advanced technologies, customer-centric strategies, and agile business models. This study conducts a comprehensive bibliometric analysis to explore the evolution, intellectual structure, and thematic trends in scholarly literature on competitive advantage in the banking sector from 2000 to 2024. Drawing data from the Scopus database and utilizing VOSviewer for visualization, the study identifies key research clusters centered around digital banking, fintech, artificial intelligence, customer experience, and financial inclusion. The findings reveal a shift from early infrastructural concerns to more strategic and behavioral focuses, underscoring the growing importance of personalization, trust, and innovation in achieving sustainable competitiveness. Co-citation and country collaboration analyses highlight the interdisciplinary nature of the field and the global distribution of research efforts, with India, the United States, and the United Kingdom emerging as central contributors. This study offers valuable insights for academics, practitioners, and policymakers, while also identifying gaps for future exploration in areas such as ESG integration, digital leadership, and organizational transformation.

Greenwashing vs Transparency: A Bibliometric Perspective Judijanto, Loso; Siregar, Nurganda; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 05 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i05.1912

Greenwashing and transparency have emerged as two competing yet interconnected paradigms in the discourse on corporate sustainability. While greenwashing represents the manipulation or exaggeration of environmental performance, transparency reflects a firm’s commitment to honest, verifiable disclosure. This study employs a bibliometric analysis using VOSviewer to map the intellectual structure, thematic evolution, and collaborative patterns in the academic literature related to these two concepts. Based on a curated dataset from the Scopus database covering publications from 2000 to 2024, the analysis applies co-authorship, citation, co-word, and country collaboration techniques to uncover key contributors, emerging topics, and research gaps. Findings reveal that greenwashing remains a dominant theme, deeply embedded in literature on ESG, accountability, and sustainability reporting, while transparency is increasingly linked to digital technologies and financial instruments aimed at ensuring reporting credibility. Thematic clusters show evolving interest in areas such as green finance, blockchain, and supply chain transparency. Author and institutional networks reflect growing international collaboration, though notable disparities exist in geographic representation. This study contributes to a clearer understanding of the academic field and provides a foundation for future interdisciplinary research aimed at combating greenwashing and promoting transparent corporate sustainability practices.

The Influence of 15-Second TikTok Videos and Organic Testimonials on Environmental Awareness and Purchase Intention of Sustainable Fashion in Bandung Kristian Panjaitan, Feliks Anggia Binsar; Arini, Rani Eka; Bunyamin, Ilham Akbar
West Science Interdisciplinary Studies Vol. 3 No. 06 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i06.1985

This study examines the influence of 15-second TikTok videos and organic testimonials on environmental awareness and purchase intention in the context of sustainable fashion in Bandung. Using a quantitative approach, data were collected from 170 respondents and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that both TikTok videos and organic testimonials significantly impact environmental awareness and purchase intention, with organic testimonials demonstrating a stronger effect. Environmental awareness is identified as a key precursor to purchase intention, emphasizing the importance of educational and marketing efforts to promote sustainability. The findings provide actionable insights for sustainable fashion brands to leverage social media and peer-generated content in shaping consumer behavior and supporting environmental objectives.

Analisis Kesadaran Lingkungan SDM, Program Kesehatan Holistik, dan Gaya Hidup Kerja Seimbang terhadap Komitmen Organisasi dan Produktivitas melalui Sustainable Work Culture pada Industri Manufaktur di Jawa Barat Pahrijal, Rival; Arini, Rani Eka; Wahdiniawati, Siti Annisa
Jurnal Multidisiplin West Science Vol 4 No 08 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i08.2618

Penelitian ini mengkaji dampak kesadaran lingkungan sumber daya manusia, program kesehatan holistik, dan gaya hidup kerja-hidup yang seimbang terhadap komitmen organisasi dan produktivitas melalui peran mediasi budaya kerja berkelanjutan di industri manufaktur Jawa Barat. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 250 responden dan dianalisis dengan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kesadaran lingkungan, program kesehatan holistik, dan gaya hidup kerja-kehidupan yang seimbang memiliki dampak positif yang signifikan terhadap budaya kerja berkelanjutan. Selain itu, budaya kerja berkelanjutan secara positif mempengaruhi komitmen organisasi dan produktivitas, sementara komitmen organisasi juga memiliki dampak langsung dan signifikan terhadap produktivitas. Temuan ini menyarankan bahwa budaya kerja berkelanjutan memainkan peran kritis dalam menghubungkan praktik yang berfokus pada karyawan dengan hasil organisasi. Penelitian ini berkontribusi pada pemahaman tentang keberlanjutan dalam manajemen sumber daya manusia dan menawarkan implikasi praktis bagi manajer dalam menciptakan strategi yang mendorong komitmen dan meningkatkan produktivitas.

The Effect of Engagement in Digital Health Challenges and Gamification Features of Applications on Increasing Physical Activity Among Millennials in Jakarta Widyaningsih, Heni; Arini, Rani Eka; Andiani, Paramita
West Science Social and Humanities Studies Vol. 3 No. 09 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i09.2227

This study investigates the impact of participation in digital health challenges and the gamification features of mobile applications on increasing physical activity among millennials in Jakarta. With the rapid adoption of digital health platforms, gamification and interactive challenges have emerged as effective tools to encourage healthier lifestyles. A quantitative approach was employed using 150 respondents, selected from Jakarta millennials, who completed a structured questionnaire based on a five-point Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption tests, regression analysis, and hypothesis testing. The results indicate that both participation in digital health challenges and gamification features significantly and positively influence physical activity levels. Furthermore, simultaneous testing showed that both variables together exert a strong and significant effect. The findings highlight the importance of integrating gamified elements and health challenges in digital platforms to sustain motivation and promote long-term behavioral change. This research contributes to the literature on digital health interventions and provides practical recommendations for application developers, healthcare providers, and policymakers in promoting active lifestyles among millennials.

The Effect of Environmental Assurance Statements and Digital Reporting Platforms on the Relevance of Financial Information in Agricultural Sector Issuers Sarie, Fatma; Novitasari, Salwa Aulia; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2226

This study examines the effect of environmental assurance statements and digital reporting platforms on the relevance of financial information in agricultural sector issuers in Indonesia. The increasing demand for transparent, credible, and timely financial reporting that incorporates sustainability issues motivated this research. Using a quantitative approach, data were collected from 160 respondents through a structured questionnaire with a five-point Likert scale. The data were analyzed using SPSS version 25, employing validity and reliability tests, classical assumption tests, regression analysis, and hypothesis testing. The results reveal that environmental assurance statements significantly improve the relevance of financial information by increasing the credibility and reliability of disclosures. Similarly, digital reporting platforms significantly enhance relevance by improving accessibility, timeliness, and transparency of financial data. Simultaneous testing further confirms that both variables jointly strengthen the relevance of financial reporting. These findings contribute to the literature on financial reporting quality and provide practical implications for issuers, regulators, and investors in the agricultural sector, emphasizing the integration of sustainability assurance and digital transformation as strategic drivers of decision-useful financial information.

The Effect of Environmental Assurance Statements and Digital Reporting Platforms on the Relevance of Financial Information in Agricultural Sector Issuers Sarie, Fatma; Novitasari, Salwa Aulia; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2226

This study examines the effect of environmental assurance statements and digital reporting platforms on the relevance of financial information in agricultural sector issuers in Indonesia. The increasing demand for transparent, credible, and timely financial reporting that incorporates sustainability issues motivated this research. Using a quantitative approach, data were collected from 160 respondents through a structured questionnaire with a five-point Likert scale. The data were analyzed using SPSS version 25, employing validity and reliability tests, classical assumption tests, regression analysis, and hypothesis testing. The results reveal that environmental assurance statements significantly improve the relevance of financial information by increasing the credibility and reliability of disclosures. Similarly, digital reporting platforms significantly enhance relevance by improving accessibility, timeliness, and transparency of financial data. Simultaneous testing further confirms that both variables jointly strengthen the relevance of financial reporting. These findings contribute to the literature on financial reporting quality and provide practical implications for issuers, regulators, and investors in the agricultural sector, emphasizing the integration of sustainability assurance and digital transformation as strategic drivers of decision-useful financial information.

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