Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal West Science Business and Management West Science Accounting and Finance
Khairul Nur Adli
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Tax Compliance: A Bibliometric Analysis of Global Research Trends (2000–2026) Loso Judijanto; Khairul Nur Adli
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2745

Abstract

This study aims to examine the development, intellectual structure, and thematic evolution of taxation research using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to explore publication trends, keyword co-occurrence, and temporal dynamics of the field. The findings reveal that taxation research is predominantly centered on tax compliance, with significant attention given to issues such as tax evasion, tax avoidance, trust, and tax knowledge. Co-occurrence analysis identifies three major thematic clusters: behavioral aspects of tax compliance, policy and regulatory frameworks, and economic and interdisciplinary perspectives. The overlay visualization indicates a clear evolution from early research focused on regulatory compliance and environmental taxation toward more recent studies emphasizing taxpayer behavior and contextual factors, including developing countries. Furthermore, density analysis highlights tax compliance and taxation as the most influential and frequently studied topics, while emerging themes such as sustainability and artificial intelligence suggest new directions for future research. Overall, this study provides a comprehensive mapping of taxation literature and offers insights into how the field is evolving toward a more integrated and multidisciplinary perspective.
Audit Quality: A Bibliometric Analysis of Intellectual Structure and Research Fronts (2000–2026) Loso Judijanto; Khairul Nur Adli
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2746

Abstract

This study aims to map the intellectual structure and identify emerging research fronts in audit quality literature through a comprehensive bibliometric analysis covering the period 2000–2026. Data were collected from the Scopus database and analyzed using VOSviewer to examine co-authorship, co-citation, and keyword co-occurrence networks. The findings reveal that audit quality research is strongly rooted in multidisciplinary foundations, particularly within total quality management, healthcare quality, and procedural evaluation frameworks. The intellectual structure is characterized by several interconnected clusters, including quality management systems, empirical outcome-based studies, and methodological approaches. Temporal and density analyses further indicate a significant shift toward emerging themes such as audit quality as a distinct research domain, artificial intelligence, and technology-driven auditing practices. Despite this progression, the results also highlight a relative fragmentation between traditional and emerging themes, suggesting opportunities for greater integration in future research. This study contributes by providing a systematic overview of the evolution of audit quality research, identifying dominant themes, and outlining future directions that emphasize the integration of technological innovation with established theoretical frameworks.
How Employee Engagement and Perceived Organizational Support Drive Innovation Performance Adebowale I. O.; Khairul Nur Adli
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2759

Abstract

This study examines the effect of employee engagement and perceived organizational support on innovation performance in the Indonesian context. Grounded in organizational behavior and human resource management perspectives, this research employs a quantitative approach using survey data collected from 175 respondents across various sectors. Data were gathered באמצעות a structured questionnaire measured on a Likert scale and analyzed using SPSS Statistics 25. The analysis includes descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. The results reveal that employee engagement has a significant positive effect on innovation performance, indicating that employees who are more emotionally and cognitively involved in their work tend to contribute more actively to innovative activities. Perceived organizational support also shows a significant positive influence, suggesting that supportive organizational environments encourage employees to generate and implement new ideas. Furthermore, the simultaneous analysis demonstrates that both variables collectively contribute significantly to innovation performance, with a coefficient of determination (R²) of 0.507. These findings highlight the importance of strengthening employee engagement and organizational support as strategic drivers of innovation. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for organizations aiming to enhance innovation through effective human resource management practices.
Co-Authors Adebowale I. O. Loso Judijanto