Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : West Science Interdisciplinary Studies

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

Abstract

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.
Enhancing Sustainability in Urban Transportation with Innovative Mechanical Engineering Solutions for Electric Buses in Jakarta Sarie, Fatma; Tahir, Abdul; Pahrijal, Rival
West Science Interdisciplinary Studies Vol. 1 No. 10 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i10.299

Abstract

This study looks into how novel mechanical engineering solutions for electric bus technology in Jakarta could change the industry, with an emphasis on improving sustainability, efficiency, and performance. Quantitative data was gathered through technical inspections, stakeholder questionnaires, and real-time monitoring. According to the results, buses with regenerative braking systems, lightweight construction, and cutting-edge drivetrain technologies consume 15% less energy. A comparative investigation revealed a 12% boost in overall speed and responsiveness and a 20% improvement in braking efficiency. The environmental benefits were highlighted by the environmental impact evaluations, which showed a notable 25% reduction in particulate matter and emissions. Positive responses to surveys conducted among passengers and bus operators demonstrated the practical viability and user pleasure of these advances. Although they recognized the potential, city officials stressed the need for a thorough and gradual implementation strategy. According to the research, creative mechanical engineering solutions might completely transform Jakarta's urban transportation system and serve as a template for effective and sustainable mobility.
The Effect of Agricultural Policy, Infrastructure, and Market Quality on the Sustainability of Food Crop Farming in West Java Lubis, Mitra Musika; Sarie, Fatma; Judijanto, Loso; Ramlan, Winarto
West Science Interdisciplinary Studies Vol. 1 No. 11 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i11.343

Abstract

This research investigates the interplay between agricultural policy, infrastructure, market quality, and the sustainability of food crop agriculture in West Java through a quantitative analysis. A sample of 148 participants provided insights into their perceptions, contributing to a comprehensive understanding of the factors influencing agricultural sustainability. The measurement model demonstrated high reliability and validity, while the structural model revealed significant positive relationships between agricultural policy, infrastructure, market quality, and sustainability. Model fit indices confirmed the adequacy of the proposed framework. The findings have implications for policymakers and practitioners, guiding strategies to enhance agricultural sustainability. While the study enriches the existing literature, limitations and avenues for future research are acknowledged.
Measuring the Impact of Pesticide Use, Labor Availability, and Agricultural Technology on Vegetable Farming Efficiency in Central Java Sarie, Fatma; Harsono, Iwan
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.615

Abstract

This research investigates the intricate dynamics influencing vegetable farming efficiency in Central Java, focusing on the interplay of Agricultural Technology, Labor Availability, and Pesticide Use. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is employed, analyzing data from a diverse sample of 171 vegetable farms. The results reveal significant positive relationships between Agricultural Technology, Labor Availability, and Pesticide Use with Vegetable Farming Efficiency. The study sheds light on the nuanced associations among these factors, highlighting the potential benefits of technological adoption and skilled labor while emphasizing the need for sustainable and responsible pesticide use. Subgroup analyses based on farm size and geographical location provide insights into tailored interventions for different contexts. The findings contribute to the discourse on sustainable agricultural development, providing actionable insights for policymakers, farmers, and stakeholders in Central Java.
The Effect of Environmentally Friendly Transportation Implementation and Supporting Policies on Air Pollution Reduction in Central Kalimantan Sari, Ade Risna; Sarie, Fatma; Suparni, Sri; Berkah Nadi , Muhammad Abi; Karunia , Meutia Nadia
West Science Interdisciplinary Studies Vol. 2 No. 03 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i03.739

Abstract

This research investigates the effect of green transport implementation and supporting policies on air pollution reduction in Central Kalimantan through quantitative analysis. The study employs survey methods to collect data from residents, policymakers, and stakeholders, focusing on perceptions of green transport adoption, policy effectiveness, and air quality. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) path modeling is utilized to analyze the relationships between latent constructs and test research hypotheses. The findings reveal significant positive associations between environmentally friendly transportation implementation, supporting policies, and air pollution reduction. Specifically, both green transport adoption and policy effectiveness are found to positively influence perceptions of air quality. The results underscore the importance of promoting sustainable transportation solutions and implementing effective policy interventions to mitigate air pollution and promote environmental sustainability in Central Kalimantan. These findings contribute valuable insights to the literature on green transport strategies, policy interventions, and air pollution reduction, informing evidence-based decision-making and guiding the development of targeted interventions to address environmental challenges in the region.