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Journal : west science interdisciplinary studies

Impact Analysis of Sustainable Financial Reporting and Environmental Regulatory Compliance on Decision Making Effectiveness in Bandung Manufacturing Industry Amalia, Mei Rani; Lesmana, Tera; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 2 No. 05 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i05.933

Abstract

This research investigates the impact of sustainable financial reporting and compliance with environmental regulations on decision-making effectiveness within the Bandung manufacturing industry. A quantitative analysis was conducted using survey data collected from manufacturing firms in Bandung, Indonesia. Descriptive statistics, correlation analysis, and multiple regression analysis were employed to examine the relationships between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. The results reveal significant positive correlations between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. Regression analysis demonstrates that both sustainable financial reporting and environmental regulations compliance are significant predictors of decision-making effectiveness, even after controlling for relevant covariates. These findings underscore the importance of integrating sustainability principles and regulatory compliance into organizational decision-making processes to enhance performance outcomes and stakeholder value within the manufacturing sector.
The Effect of Business Mentoring, Business Model Innovation, and Social Media Use on Entrepreneurial Performance in Bogor Hakim, Chairul; Lesmana, Tera; Supriandi, Supriandi
West Science Interdisciplinary Studies Vol. 2 No. 06 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i06.1028

Abstract

Keywords: This research investigates the impact of business mentoring, business model innovation, and social media use on the entrepreneurial performance of small and medium enterprises (SMEs) in Bogor. Utilizing a quantitative approach, data were collected through surveys administered to 200 SMEs operating in various sectors. The study employs multiple regression analysis to assess the relationships between the independent variables (business mentoring, business model innovation, and social media use) and the dependent variable (entrepreneurial performance). The findings reveal that all three factors significantly and positively influence entrepreneurial performance. Business mentoring provides essential guidance and support, fostering skill development and strategic planning. Business model innovation encourages adaptability and competitiveness, leading to enhanced business outcomes. Social media use offers effective marketing channels and customer engagement, further driving business success. These insights underline the importance of comprehensive support systems for entrepreneurs, suggesting that policies promoting mentorship programs, innovation practices, and digital literacy can substantially benefit the SME sector in Bogor.
A Bibliometric Analysis of Government Budget Efficiency and Effectiveness: Trends and Future Directions Judijanto, Loso; Febriyanto, Weda; Lesmana, Tera
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1224

Abstract

This study conducts a comprehensive bibliometric analysis of the literature on government budget efficiency and effectiveness, spanning publications from 1956 to 2024. Utilizing data exclusively from Google Scholar and employing VOSviewer for visualization, the analysis identifies key trends, influential themes, and research gaps within the field. The centrality of "effectiveness" in the literature underscores its critical role in public administration and fiscal policy, while emerging topics such as "policy," "cost effectiveness," and "e-government" highlight the growing importance of integrating economic efficiency and digital innovation into government budgeting practices. Persistent challenges, including issues of "transparency" and "corruption," indicate areas that require ongoing attention to enhance the overall effectiveness of government budgetary processes. The study's findings offer valuable insights for policymakers and researchers, suggesting a balanced approach that incorporates strategic policy-making, technological advancements, and robust accountability measures to optimize the use of public resources.
The Role of Water Use Efficiency and Drip Irrigation Technology on Horticultural Crop Production Resilience in Bandung Regency Soelistianto, Farida Arinie; Fildansyah, Rully; Lesmana, Tera
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2797

Abstract

This study explores the role of water use efficiency and drip irrigation technology in enhancing the resilience of horticultural crop production in Bandung Regency, Indonesia. A quantitative approach was adopted, surveying 85 farmers using a Likert scale to assess their perceptions of water use efficiency, drip irrigation adoption, and its impact on crop resilience. The data were analyzed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The findings reveal that water use efficiency and drip irrigation adoption significantly contribute to improved crop resilience, with drip irrigation having a stronger influence. Despite the benefits, cost remains a significant barrier to adoption. The study underscores the importance of promoting drip irrigation to optimize water use, enhance agricultural productivity, and help farmers adapt to climate variability. Recommendations include reducing installation costs and increasing technical support for farmers.