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The Effect of Production Costs and Economies of Scale on Net Profit and Production Capacity of Small and Medium Enterprises Processing Palm Oil in South Sulawesi Judijanto, Loso; Apriyanto, Apriyanto; Novitasari, Salwa Aulia
West Science Social and Humanities Studies Vol. 3 No. 08 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i08.2163

This study examines the effect of production costs and scale efficiency on the net profit and production capacity of small and medium-sized palm oil processing businesses in South Sulawesi. Using a quantitative research design, data were collected from 150 respondents and analyzed with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results show that production costs have a significant negative effect on net profit but do not significantly influence production capacity. Conversely, scale efficiency has a significant positive effect on both net profit and production capacity. Furthermore, production capacity mediates the relationship between scale efficiency and net profit, highlighting its strategic role in enhancing financial performance. These findings emphasize the importance of cost control measures and efficiency improvement strategies for achieving sustainable growth and competitiveness in the palm oil processing sector. The study offers managerial implications for SME owners and policy recommendations to strengthen operational performance in the industry.

Pengaruh Kualitas Hidup dan Ketahanan Finansial terhadap Kesejahteraan Finansial dengan Melalui Mindset Keuangan Positif pada Karyawan Gen Z di Jakarta Novitasari, Salwa Aulia; Supriandi, Supriandi; Apriyanto, Apriyanto
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.v4i08.2616

Penelitian ini mengkaji pengaruh kualitas hidup dan ketahanan finansial terhadap kesejahteraan finansial melalui pola pikir finansial positif di kalangan karyawan Generasi Z di Jakarta. Dengan pendekatan kuantitatif, data dikumpulkan dari 170 responden melalui kuesioner terstruktur berdasarkan skala Likert 1–5. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa baik kualitas hidup maupun ketahanan finansial secara signifikan mempengaruhi kesejahteraan finansial. Selain itu, pola pikir finansial yang positif berperan sebagai mediator dalam hubungan ini, memperkuat efek tidak langsung dari kualitas hidup dan ketahanan finansial terhadap kesejahteraan finansial. Di antara kedua prediktor tersebut, ketahanan finansial menunjukkan pengaruh yang paling kuat, menunjukkan bahwa kemampuan untuk mengelola dan pulih dari tantangan finansial sangat penting untuk meningkatkan kesejahteraan finansial secara keseluruhan. Penelitian ini menyoroti pentingnya menumbuhkan ketahanan finansial dan mempromosikan pola pikir finansial yang konstruktif untuk memastikan kesejahteraan finansial yang berkelanjutan di kalangan karyawan muda dalam konteks perkotaan. Temuan ini berkontribusi pada psikologi finansial dan manajemen sumber daya manusia dengan memberikan wawasan tentang strategi untuk mendukung pekerja Gen Z dalam mempertahankan stabilitas finansial dan kemakmuran jangka panjang.

The Relationship between Contextual ESG Reporting and Green Supply Chain Accounting on Cost Efficiency and Credit Assessment in MSMEs in West Java Puspa, Eka Septariana; Muhtadi, Muhamad Ammar; Novitasari, Salwa Aulia
West Science Social and Humanities Studies Vol. 3 No. 08 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i08.2194

This study investigates the influence of contextual Environmental, Social, and Governance (ESG) reporting and green supply chain accounting on cost efficiency and credit assessment of Micro, Small, and Medium Enterprises (MSMEs) in West Java. Using a quantitative research design, data were collected from 250 MSME respondents through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) 3. The findings indicate that contextual ESG reporting and green supply chain accounting significantly enhance cost efficiency by reducing operational waste and optimizing resource use. Both variables also positively influence credit assessment, reflecting the growing recognition by financial institutions of sustainable business practices as indicators of financial credibility and resilience. These results highlight the dual benefits of sustainability practices, providing MSMEs with internal efficiency gains and external access to financing opportunities. The study contributes to the literature by emphasizing the relevance of ESG and green supply chain practices for MSMEs in emerging economies, offering both theoretical insights and practical implications for policymakers, business owners, and financial institutions in supporting sustainable economic development.

Exploring the Bibliometric Landscape of Biodiversity Finance: Integrating Nature into Financial Risk Assessment Judijanto, Loso; Nurhasanah, Dila Padila; Novitasari, Salwa Aulia
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.v3i09.2264

The accelerating biodiversity crisis has prompted a paradigm shift in the financial sector, where integrating nature into financial risk assessment is becoming increasingly vital. This study conducts a comprehensive bibliometric analysis to explore the intellectual landscape of biodiversity finance, focusing on how biodiversity is being incorporated into financial theory, investment practices, and sustainability governance. Using the Scopus database and VOSviewer software, the study analyzes co-occurrence networks, temporal trends, density visualizations, and collaboration patterns among authors, institutions, and countries. The findings reveal that “biodiversity,” “finance,” and “sustainable finance” serve as conceptual anchors, while emerging themes such as “decentralized finance,” “green bonds,” and “ESG” indicate growing innovation in the field. The United Kingdom and United States lead global collaborations, with strong linkages to European and Asian institutions. This research contributes theoretically by clarifying the field’s multidimensional evolution and practically by identifying knowledge gaps and strategic entry points for policy, investment, and academic advancement. Limitations include database coverage and lack of qualitative content analysis, suggesting future research directions. Overall, the study underscores the critical role of interdisciplinary collaboration in advancing biodiversity-aligned financial systems.

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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