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West Science Business and Management
Published by Westscience Press
ISSN : 29869374     EISSN : 2985816X     DOI : https://doi.org/10.58812/wsbm.v1i02
Core Subject : Economy, Science,
The Editors invite writers and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The main objective of this publication is to improve theory, concept, and practice in the field of management and business. Dissemination of research will enable researchers, and practitioners to present and share their scientific empirical findings. We will be the bridge between theory and practice in management and business. The participation of well-known international experts on the editorial board is a guarantee of the sustainability and quality of publications as a contribution to the development of management and international business research. This will make it possible to introduce the latest empirical research findings to practitioners and academics. This journal will be of interest to both academics and practitioners. This journal is intended for researchers, lecturers, undergraduate and postgraduate students, and practitioners.
Articles 437 Documents
Bibliometric Analysis of Digital Transformation in Business Strategic Loso Judijanto; Anggi Oktawiranti; Saida Zainurossalamia Za; 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.
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.
Bibliometric Analysis of Project Management: Exploring the Linkages Between Research and Practice Loso Judijanto; Rosdiana Arief Tang; Said Hamzali; Himawan Sutanto; Sulaiman Mansyur
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.v2i04.1503

Abstract

This study presents a comprehensive bibliometric analysis of project management research to explore its evolution, thematic trends, and the connections between academic contributions and practical applications. Utilizing data from the Scopus database, the analysis spans publications from 2000 to 2024, identifying key contributors, influential institutions, and global collaborative networks. The findings reveal a dynamic shift in project management research from traditional themes such as risk management and cost control to contemporary focuses on sustainability, innovation, and stakeholder engagement. Prominent authors and institutions were identified, with developed countries leading in research output and collaboration. However, growing contributions from developing nations highlight an emerging inclusivity. The study underscores the interdisciplinary and global nature of project management while identifying a persistent gap between academic research and practical implementation. Recommendations for future research include enhancing collaboration between developed and developing regions, focusing on practical applications of emerging themes, and adopting interdisciplinary approaches. This analysis serves as a foundation for advancing project management research to meet evolving global challenges effectively.
The Digital Evolution: Exploring the Impact of Digital Transformation on Employee Job Satisfaction through Bibliometric Analysis Loso Judijanto; Fachrizal Anwar; Erwin Setiawan; Unika Oktaviani Damau; Moh Gifari Sono
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.v2i04.1504

Abstract

This study employs a bibliometric analysis to investigate the relationship between digital evolution and employee job satisfaction. As digital technologies like artificial intelligence, big data, and the Internet of Things become increasingly prevalent in the workplace, their impact on job satisfaction is both significant and multifaceted. The analysis identified central themes such as technological empowerment, organizational support, and the necessity of adaptive leadership. It revealed that while digital tools enhance job satisfaction by providing greater autonomy and flexibility, they also introduce challenges such as job insecurity and potential overload without proper management. Organizational support in the form of training and effective leadership was found to be critical in facilitating a positive transition into digitalized work environments. This study not only highlights the complex dynamics of digital transformation in the workplace but also suggests that the careful management of digital tools and strategies can enhance job satisfaction. Future research directions include longitudinal studies on the long-term effects of digital technologies across different industries and cultural contexts.
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.
Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System Hendi Ependi; Trinandari Prasetya Nugrahanti
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.v2i04.1511

Abstract

Fraud detection is a crucial aspect in auditing that aims to protect the integrity and reliability of financial statements. This study aims to review the main factors that influence the effectiveness of fraud detection, namely audit risk, investigative audit techniques, and whistleblowing systems. Based on the literature, these three factors play a significant role in improving the auditor's ability to detect fraud. Audit risk helps auditors focus on areas with higher potential for fraud, investigative audit techniques allow auditors to dig deeper into suspected fraud, while whistleblowing systems serve as early warning tools. This study provides in-depth insights for organizations regarding the importance of implementing these three factors in strengthening internal control and audit.
The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit Taufik Ridwan Hermawan; Trinandari Prasetyo Nugrahanti
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.v2i04.1528

Abstract

This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of audit practices and adaptation to technology. The implications are to help audit practitioners, regulators and stakeholders in increasing the use of information technology for better audit quality in the future. The digital era also presents challenges for auditors to be able to further improve their performance capabilities in order to adapt to future advances in information technology.
Analysis of Efficiency, Effectiveness of Land and Building Tax Revenue (PBB) and Its Contribution to Regional Original Revenue (PAD) of Mataram City in 2018-2022 Attin Zaetun Nisak; Masrun; Endang Astuti
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.v2i04.1529

Abstract

This research aims to determine and analyze the level of efficiency and effectiveness of Mataram City's land and building tax (PBB) revenue, as well as analyzing the contribution of land and building tax (PBB) to Mataram City's local revenue (PAD) in 2018-2022. The type of research used in this research is quantitative descriptive. The results of this research show that the efficiency of Mataram City's land and building tax (PBB) revenue shows a large efficiency ratio in the last 5 years, namely 2018-2022, which has an average ratio of 1.18% with very efficient criteria. The effectiveness of Mataram City's land and building tax (PBB) revenue shows that in the last 5 years, namely 2018-2022, the average effectiveness ratio of land and building tax (PBB) was 102.39% with very effective criteria. The contribution of land and building taxes (PBB) to Mataram City's original regional income (PAD) in the last 5 years 2018-2022 has an average ratio of 6.46% with the criteria of very little contribution.
Strategies to Improve Employee Performance through Effective Leadership and a Healthy Culture Maman Musa; Rini Angriani; Irfan Akadji; Syamsinah Syamsinah; Ghoriqna Fibachril Wahdah
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.v2i04.1530

Abstract

This article discusses strategies for improving employee performance through effective leadership and a healthy organizational culture. In the context of a competitive world of work, the role of leadership is crucial in creating a work environment that supports motivation and productivity. This study identifies leadership characteristics that contribute to the development of a positive organizational culture, such as openness, good communication, and recognition of employee achievements. In addition, this article also explores how a healthy organizational culture, characterized by values of collaboration and trust, can improve job satisfaction and, ultimately, employee performance. Through the analysis of the review literature, this article provides practical recommendations for managers and leaders to implement effective strategies in improving employee performance.
BRICS and Sustainable Development: Assessing the Impact of Green Finance Initiatives on Economic Growth and Environmental Sustainability Haryono Haryono
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.v2i04.1547

Abstract

This study examines the role of green finance initiatives in achieving sustainable development within the BRICS nations—Brazil, Russia, India, China, and South Africa. Using a normative juridical analysis approach, the research evaluates the legal and regulatory frameworks that govern green finance, exploring their impact on economic growth and environmental sustainability. A comparative analysis reveals significant variations in policy implementation and outcomes among the BRICS nations. The findings highlight that robust legal frameworks and institutional capacities, as seen in China and India, correlate with greater success in integrating green finance into national development strategies. Challenges such as regulatory gaps, enforcement issues, and socio-economic inequalities hinder the broader adoption of green finance initiatives, particularly in Brazil, Russia, and South Africa. The study underscores the importance of tailoring green finance policies to country-specific contexts while fostering global collaboration to align strategies with international sustainability standards. Recommendations are provided to strengthen the efficacy of green finance as a catalyst for sustainable development.