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All Journal Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Bantenese Jurnal Pengabdian Masyarakat West Science Business and Management
Urip Sudiana
STIE Yasa Anggana Garut
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : West Science Business and Management

 1 
Evolution of Earnings Management Practices in Public Companies Loso Judijanto; Jamaluddin Majid; Indah Oktari Wijayanti; Muhammad Syahrul Munir; Urip Sudiana
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.v2i04.1502

Abstract

This bibliometric analysis explores the extensive body of literature on earnings management, highlighting its evolution and the current state of research globally. Utilizing data extracted from Scopus and analyzed through VOSviewer, this study maps out the interconnected themes and identifies significant contributions from various countries, with a focus on the role of corporate governance, audit quality, and financial reporting standards. The analysis reveals a growth in research volume over the years, reflecting increasing complexity and relevance. Key trends indicate a shift from traditional theoretical frameworks to more practical concerns, such as the implications of earnings management on financial stability and market perception. The study also underscores the importance of international collaboration and the impact of regulatory environments on earnings management practices. Findings from this study suggest directions for future research, emphasizing the need for advanced detection techniques and a deeper understanding of cross-cultural dynamics in earnings management.
Risk Analysis of Money Laundering through Special Purpose Vehicle (SPV) in International Business Loso Judijanto; Qubaila Fazrin Ega Soraya; Urip Sudiana; Himawan Sutanto
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.v2i04.1510

Abstract

The misuse of Special Purpose Vehicles (SPVs) in international business has emerged as a significant risk in global money laundering schemes. This study explores the mechanisms, risk factors, and regulatory challenges associated with SPVs, emphasizing their dual role as legitimate financial instruments and potential tools for illicit financial activities. A comprehensive literature review highlights key vulnerabilities, including opaque ownership structures, jurisdictional arbitrage, and regulatory inconsistencies. The findings underscore the necessity of enhanced transparency, international collaboration, and technological adoption to mitigate these risks. Proposed strategies include mandating beneficial ownership disclosure, leveraging blockchain and artificial intelligence for transaction monitoring, and strengthening global anti-money laundering (AML) frameworks. By addressing these challenges, this study contributes to safeguarding the integrity of financial systems and promoting ethical practices in international business.
Co-Authors Aisyah Nur Safitri Eko Tama Putra Saratian Himawan Sutanto Imma Rokhmatul Aysa Jamaluddin Majid Lia Juliasih Loso Judijanto Lukmanul Hakim Meli Amelia Muhammad Syahrul Munir Nurbudiwati Nurbudiwati Qubaila Fazrin Ega Soraya Wijayanti, Indah Oktari