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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
Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System Ependi, Hendi; Nugrahanti, Trinandari Prasetya
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 Hermawan, Taufik Ridwan; Nugrahanti, Trinandari Prasetyo
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 Nisak, Attin Zaetun; Masrun; Astuti, Endang
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 Musa, Maman; Angriani, Rini; Akadji, Irfan; Syamsinah, Syamsinah; Wahdah, Ghoriqna Fibachril
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.
Analysis of Determinants of Labor Force Participation Rate in West Nusa Tenggara Province in 2013-2022 Wahyudi, M. Ilham; Maryam, ST.; Handayani, Tuti
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.v2i04.1548

Abstract

This study aims to analyze the influence of Economic Growth, Minimum Wage, and Education Level on the Labor Force Participation Rate in West Nusa Tenggara Province in 2013-2022. The population in this study is the entire working-age population which is the labor force in West Nusa Tenggara Province. The method used in this study is a quantitative method using secondary data, the analysis technique used is multiple linear regression in the form of panel data. The data was processed using Eviews12 and the tests carried out were the Goodness Of Fit Test, Partial Test (Test T), Simultaneous Test (Test F). The results of the study show Economic Growth (X1) with a probability of 0.2536 > 0.5 which means that the Economic Growth variable does not have a significant effect on the Labor Force Participation Rate in NTB Province in 2013-2022. Furthermore, the Minimum Wage variable (X2) shows a probability value of 0.9316 > 0.5 which means that the Minimum Wage variable does not have a significant effect on the Labor Force Participation Rate in NTB Province in 2013-2022. The Education Level variable (X3) with a probabolity of 0.0000 < 0.5 shows that the Education Level variable has a significant effect on the Labor Force Participation Rate in NTB Province in 2013-2022. The results of the F test with a probability of 0.000000 show that Economic Growth, Minimum Wage, and Education Level simultaneously have a significant effect on the Labor Force Participation Rate (Y) in NTB Province.
The Effect of Financial Innovation, Risk Management, and Monetary Policy on the Stability of Fintech Startup Companies in Jakarta Ali, Husain; Sirat, Abdul Hadi; Nurhaida, Ida
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.v2i04.1556

Abstract

This study investigates the effects of financial innovation, risk management, and monetary policy on the stability of fintech startup companies in Jakarta. Using a quantitative approach, data were collected from 35 fintech startups through structured questionnaires with responses measured on a Likert scale of 1-5. Data analysis was conducted using SPSS version 25, employing correlation and multiple regression analysis. The results reveal that financial innovation is the most significant predictor of fintech stability, followed by risk management and monetary policy. The combined influence of these factors explains 74% of the variance in fintech stability. These findings underscore the importance of integrating innovation with robust risk management practices and aligning operations with macroeconomic trends for sustained stability. This research provides valuable insights for fintech stakeholders and policymakers to foster resilience and growth in the rapidly evolving financial ecosystem.
Quality of Service in the Digital Era: Challenges and Opportunities Rauf, Nuzmerini; Djou, Sitti Husna Noviana; Ma’ruf, Fatmah; Anani, Siske; Rizal, Rizal
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.v2i04.1568

Abstract

This article discusses the quality of service in the context of the digital era, identifying the challenges and opportunities faced by the organization. With the advancement of technology, the interaction between service providers and customers is becoming easier, but it also brings new challenges such as data security and ever-increasing expectations. This study examines various strategies that can be applied to improve service quality, including the use of artificial intelligence and data analytics to understand customer needs. Additionally, this article emphasizes the importance of employee training in dealing with these changes, as well as innovative approaches to creating a better customer experience. The results show that despite the challenges, the digital era also offers significant opportunities for companies to improve service and build stronger relationships with customers.
The Effect of Work Environment, Comperency Development and Leadership Style on Employee Job Satisfaction in The Bali Tourisme Industry Hakim, Chairul
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.v2i04.1574

Abstract

This research is conducted to study the influence of work environment, commitment development, and leadership style on employee job satisfaction in the Bali tourism industry. In this research, a quantitative approach was adopted, where the sample of employees totaled 125 and the measuring instrument used was a Likert scale ranging from 1 to 5. The data analysis used in this study is SEM-PLS 3. These findings thus prove that work environment, commitment development, and leadership style are the factors contributing to employees' job satisfaction and commitment. It is therefore suggested that enhancement in the work environment and development of commitment, together with effective leadership styles, plays an important role in improving employee satisfaction within the tourism sector in Bali. These insights shall serve useful for the leaders in the tourism sector in an effort towards engaging employees better and improving organizational performance through reduced turnover.
Storytelling Method in Learning Process – Thematic Analysis Salix
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.v2i04.1725

Abstract

Learning is often perceived as an unpleasant and compulsory activity, limiting its true purpose to obtaining certifications rather than fostering understanding. This study explores storytelling as an effective pedagogical approach to enhance student engagement, comprehension, and critical thinking. Storytelling stimulates curiosity and allows learners to connect with the material on a personal level, making information more meaningful. Research suggests that storytelling improves cognitive processes by promoting visualization, structuring knowledge, and fostering cause-and-effect reasoning. The literature review highlights that storytelling is a powerful teaching method, offering structured content delivery, emotional engagement, and real-world application. By integrating storytelling with visualization, educators can create immersive learning experiences that cater to various learning styles. This method enhances memory retention, encourages inquiry-based learning, and supports knowledge construction. The study employs thematic analysis to identify key storytelling elements contributing to effective learning. Findings suggest that structured storytelling, engaging narrative delivery, and visualization techniques significantly enhance student learning outcomes. The integration of storytelling in pedagogy fosters deeper comprehension, analytical skills, and creativity. This study provides a framework for implementing storytelling in education, emphasizing its role in making learning an interactive and meaningful process.