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Journal : West Science Business and Management

The Effect of Accounting Competencies, Information Systems, and Compliance on the Quality of MSME Financial Reporting through Accountability Antoni, Antoni
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2241

Abstract

This study examines the influence of accounting competencies, information systems, and compliance on the quality of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) with accountability as a mediating factor. Employing a quantitative approach, data were collected from 130 MSME respondents using a Likert-scale questionnaire (1–5). The analysis utilized Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results reveal that accounting competencies, compliance, and information systems each have a significant positive effect on financial reporting quality. Compliance emerged as the strongest predictor, emphasizing the importance of adhering to regulations and standards in enhancing reporting credibility. Furthermore, the combined effect of these factors explained 71.8% of the variance in financial reporting quality, underscoring the integrated role of human resources, institutional legitimacy, and technological adoption. This study contributes both theoretically and practically by providing insights into strengthening MSME financial governance through improved competencies, compliance culture, and digital system utilization.
Mapping the Financial Risk Management Landscape: A Bibliometric Analysis of Recent Trends and Influential Contributions Judijanto, Loso; Antoni, Antoni; Turukay, Evracia; Arifin, Hasmia Melati
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.484

Abstract

This bibliometric analysis explores recent trends and influential contributions in financial risk management, shedding light on thematic clusters, keyword occurrences, and highly cited works. The analysis encompasses a wide array of literature, ranging from the integration of risk considerations into broader corporate strategies to the impact of technological advancements on risk management practices. Thematic clusters reveal the interconnectedness of business practices, corporate social responsibility, and risk management, while keyword occurrences highlight dominant themes like financial performance and credit risk management. Highly cited works by notable authors provide foundational insights into risk management for financial institutions, emphasizing liquidity risk, corporate governance, and the integration of theoretical frameworks with practical applications. The synthesis of these findings offers a comprehensive understanding of the evolving landscape of financial risk management, guiding researchers, practitioners, and policymakers in navigating the complexities of risk in contemporary financial contexts.
Bibliometric Analysis of Digital Transformation in Business Strategic Judijanto, Loso; Oktawiranti, Anggi; Za, Saida Zainurossalamia; Mahmuddin, Mahmuddin; Antoni, Antoni
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1501

Abstract

This study employs a bibliometric analysis to explore the academic landscape of digital transformation in business strategy. Utilizing the Scopus database and VOSviewer software, the study analyzes key themes, research trends, and collaboration patterns from 2000 to 2023. The findings highlight the centrality of digital transformation in shaping organizational strategies and its strong connections with concepts such as digital business strategy, data analytics, and sustainability. Emerging trends include the growing integration of digital transformation with sustainable development goals and its application in specific industries such as manufacturing and SMEs. The study identifies prominent contributors and geographic hubs, revealing the dominance of developed countries in this field while noting limited representation from developing economies. Key challenges, such as data integration, conceptual ambiguity, and regional disparities, are discussed alongside opportunities for future research. This study provides valuable insights for academics, practitioners, and policymakers aiming to leverage digital transformation for strategic and sustainable business growth.
Co-Authors A.A. Ketut Agung Cahyawan W Adi, Kun Muhammad Afdhal Fuadi Agung Sugiarto Ahmad Ghiffari Ahmad Yazid Lubis Akbar, Rizky T. Akmal Akmal Alam, Hermansyah Ali Djamhuri Ali Muhdi Almuhardi, Ihsan Alvin Krisnanta Widianto, Alvin Krisnanta Andika Arbi Rayhansyah Angdiarto, Stella Patricia Anuraga, Bangkit Tegar T. Apriani Apriani Arief Yanto Rukmana Arifin, Hasmia Melati Asnah Asnah Aunida, Lale Fadilla Putri Azhar, Wisnu Azmi, Fauziah Azzah, Fhasa Lifiansah B.M.A.S. Anaconda Bangkara Bambang Dwi Prasetyo Barthos, Megawati Budi Santosa Christanto, Daniel Christy, Karina Hana Daelami, Muhammad Syadid Damanik, Doni Kusuma Devani, Khairul Diar Januar Utomo Djwantoro Hardjito Dmitri, Benedictus Trista Eka Handayani Endrawati, Titin Fairuza Arindra Fanuel Jeffry Christianto Febri, Suri Purnama Febrianti , Eka Felicia Tria Nuciferani Firmantoro, Verdy Fitriani Fitriani Fitriano, Yun Gan, Aldwin Ivan Ghozali, Kurniawati Ester Hadeli Hadeli, Hadeli halim, sahril Happy Fitria, Happy Haruni Ode Haser, Teuku Fadlon Hasyim, Alwi Herlina Putri Endah Sari Husna, Jamilah Husni, Muhammad Hakim I Ketut Suada Ika Rezvani Aprita Ikhsan, Lalu Fatihul Irdiana, Sukma Irwan muslim, Irwan muslim Irwan muslim, Irwan muslim Iskandar Itan, Iskandar Jerry Laksmana Wiranegara, Jerry Laksmana Juan Satria, Juan Judijanto, Loso Juwita*, Ratih Kamela, Ice Karlin Karlin Kuncoro, Albert Kurniatullah, Ridho Ladewi, Yuhanis Lanos, Muhsana El Cintami Lubis, M. Aminullah M. Farid Wajdi, M. Farid Mahmuddin Mahmuddin Masri, Mahrizal Maulana Maulana, Maulana Maulina Pia Wulandari Meok, Lydia Yuniarti Mhd. Zulfansyuri Siambaton, Mhd. Zulfansyuri Mihardja, Edwin Mira Asmirajanti Miswardi Miswardi, Miswardi Mizan, Mizan Mokhta, Aminudin Monika Suciana, Elvira Mubarokah, Sindy Atul Muchsiri, Mukhtarudin Muhammad Syahril Mukarlina, Mukarlina Mukhtarudin, Kuntafie Al Haq Muslim, Irwan Muslim, Irwan Nasfi, Nasfi Natanegara, Albert Nazlia, Suraiya Ningrum, Berlian Agustin Ningsih, Febria Nofrivul, Nofrivul Nofrivul, Nofrivul Norain Mod Asri, Norain Mod Noviani, Dina Novita Wulandari Novriasyah, Yudhi Nur Ahyani Nurdin Bakri Nurhaviza, Siti Oktawiranti, Anggi Oris Krianto Sulaiman Pamudji, Raden Paramitha, Dewanti Ratna Pelawi, Zulfadli Prasetyo Bonifasius Sitanggang Prawitasari , Andriyani Prayoga, Randi Priyana, Yana Puspita, Purwanti Rachmawati Rusydi, Rachmawati Rahman Halik, Bachtiar Rahmawati, Rahmawati Ramadhanu, Agung Rasuldi, Riza Ratih Juwita Ratih Juwita, Ratih Raven Andrean Subroto Reni Yuliviona, Reni Reri Anton, Reri Anton Reri Anton, Reri Anton Riady, Elbert G. Rian Adi Pamungkas Rima Melati Rina Febriani, Rina Febriani Rivdya Eliza RIZHARDI, RURY Rohmi, Baiq Ayu Zahari Al Rosimarsandi, Baiq Maudina Rosya, Ernalinda S., Ronal HT Sabri Sabri Sam Wahyudi Winata Sari, Widia Saripurna, Darjat SATRIYAS ILYAS Savira, Anisa Sembiring, M. Roni Septikyanti, Septikyanti Shalshabilla, Alysha Titania Sinaga, Agustinus Siregar, Ade Perdana Siregar, Alwi Maulana Siti Komariyah Stanty Aufia Rachmat Stanty Aufia Rachmat Stiawan, Erix Sudirman Sudirman Sugiharti Sugiharti Suhendro, Samuel V. Sujoko, Anang Supri yati Supriadi, Adih Supriandi Supriandi, Supriandi Susanto, Tri E. Sutikno, Henry Syukri Iska, Syukri Taufik Kurahman, Taufik Thalib, Najdah Thomas, Chrisco Nathaniel Turukay, Evracia Tusadiah, Halimah ULWAN FAKHRI NOVIADHISTA Usman, Susanti Venanda, Yohana Reienha Satyara Vic, Binsar Jon Wardoyo, Vellyana Widya, Helma Wijaya, Ermy Winartono, Winartono Wulandari, Rina Dwi Yani, Achmad Yonathan, Albertus Yusrizal Akmal ZA, Saida Zainurossalamia Zaitul Zaitul Zulfa Zakiah Zulfansyuri, Mhd. Zulkefly Abdul Karim