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West Science Accounting and Finance
Published by Westscience Press
ISSN : 29869404     EISSN : 29857368     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting & Finance is a scientific publication published by Westscience Press, which aims to be a creative forum for academics, professionals, researchers, and students in the fields of Accounting and Finance including the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, and Accounting. International, Management Accounting, Behavioral Accounting, Capital Market, and so on. The topics that are becoming increasingly widespread in the field of accounting research studies are accommodated in this publication. Westscience Accounting and Finance has been in publication since 2023 publishing original papers, review papers, conceptual frameworks, analytical and simulation models, case studies, empirical research, technical notes, and book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 189 Documents
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Murabahah Financing at BMT-UGT Nusantara Capem Kencong Based on PSAK 102 Cahyani, Winda Nur; Nastiti, Ari Sita; Yuliarti , Norita Citra
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1591

Abstract

Financing is funding to support planned investments, either done by yourself or by others. This study aims to determine the application of murabahah conformity at BMT UGT Nusantara Capem Kencong with PSAK 102. This type of research is a qualitative descriptive approach research. Qualitative research is research on research that is descriptive in nature and tends to use analysis. This research was conducted at BMT-UGT Nusantara Capem Kencong located at Jalan Krakatau, Pondok Waluh, Kencong, Jember Regency, East Java. The research period was carried out from July to September 2024. The results of this study are the murabahah financing process at BMT-UGT Nusantara Capem Kencong in its implementation, BMT-UGT Nusantara Capem Kencong as a seller that meets customer needs and increases profits according to the agreement between BMT-UGT Nusantara Capem Kencong and customers. BMT-UGT Nusantara Capem Kencong informs customers about the acquisition price of the goods. The accounting treatment of murabahah at BMT-UGT Nusantara Capem Kencong is not fully in accordance with PSAK 102, because BMT-UGT Nusantara Capem Kencong does not impose any fines, considering that customers still find it difficult to pay installments.
Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1594

Abstract

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.
Analysis of Mapping Regional Tax Potential in Increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023 Jamilah, Siti Syarohan; Manan, Abdul; Agustiani, Eka
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1597

Abstract

This study aims to analyze the potential of regional tax revenue in increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023. This study uses a quantitative descriptive approach. The data analysis technique in this study is the analysis of regional tax revenue reports using the Klassen Typology method. The results of the study show that by using the Klassen Typology method, the types of taxes that are included in the Prima/Superior sector are Hotel, Restaurant, Billboard, Street Lighting, Non-Metallic Minerals and Rocks, and Land and Building Rights Acquisition Duty Tax. The types of taxes that are included in the Developing sector are Entertainment, Parking, and Groundwater Tax. The type of tax that is included in the Potential sector is the Rural and Urban Land and Building Tax. Then the type of tax that is included in the Underdeveloped sector is the Swallow's Nest Tax. In the future, the Regional Government of East Lombok Regency is expected to carry out a policy of intensification and extension of the existing regional tax potential to optimize the increase in the tax realization rate, so that the tax revenue figure is in accordance with the potential that should be generated and regional taxes can make a large contribution to the Regional Original Revenue.
The Effect of Inflation, Exchange Rates, and Interest Rates on Stock Returns in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period Nofitasari, Susi
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1643

Abstract

This study aims to analyze the effect of inflation, exchange rates, and interest rates on stock returns in the mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used in this research is secondary data, including financial reports, inflation rates, exchange rates, and interest rates obtained from official sources such as the Indonesia Stock Exchange and Bank Indonesia. The analysis method employed is multiple linear regression using SPSS software. The results indicate that, partially, inflation and exchange rates have a negative and significant effect on stock returns, while interest rates have a negative but not significant effect. Simultaneously, inflation, exchange rates, and interest rates significantly influence stock returns. The Adjusted R-Square value of 0.211 suggests that the independent variables in this study explain 21.1% of the variation in stock returns, with the remaining percentage influenced by other factors outside the research model. This study implies that investors should consider inflation, exchange rate fluctuations, and interest rate movements when making investment decisions. Furthermore, the findings serve as a reference for future research on the impact of macroeconomic factors on stock market performance.
Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

Abstract

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting
Analysis of the Influence of the Tourism Sector on Central Lombok Regional Original Income (PAD) in 2014-2023 Stiawati, Tumi; Manan, Abdul; Astuti, Endang
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1707

Abstract

This study aims to analyze the Influence of the Tourism Sector on Central Lombok's Regional Original Revenue (PAD) in 2014-2023. The tourism sector has an important role in increasing regional revenue through hotel, restaurant, and tourist attraction levies. The independent variables in this study include the number of tourists, the number of tourist attractions, the number of restaurants and restaurants, and the number of hotels, while the dependent variable is Regional Original Revenue (PAD). The research method used is multiple linear regression analysis with secondary data obtained from the Central Statistics Agency (BPS), BAPPEDA, and the Central Lombok Regency Tourism Office. The results of the study show that the number of tourists, the number of tourist attractions, the number of hotels partially and simultaneously have a positive and significant effect on Regional Original Revenue (PAD), while the number of restaurants and eateries partially and simultaneously have a negative and significant effect on Regional Original Revenue (PAD). This research gives implications that local governments need to continue to develop the tourism sector by increasing the number of tourist attractions, the number of restaurants and restaurants, and the number of hotels. Improving tourism infrastructure, as well as optimizing regional taxes and levies to increase Regional Original Revenue (PAD), in addition to this, sustainable tourism management is also needed to maintain tourist attraction and encourage regional economic growth.
The Influence of Accounting Knowledge and Experience Entrepreneurship Towards Business Success: Case Study on MSMEs in Telukjambe Timur District, Karawang Regency Mowa, Beatrix; Sujaya, Fista Apriani; Astriani, Devi
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1719

Abstract

This research was carried out to analyze Accounting Knowledge and Entrepreneurial Experience on Business Success in East Telukjambe District, Karawang Regency. It is implemented in MSME managers in East Telukjambe District. By using primary data obtained through the process of distributing questionnaires to respondents. The population in this study is MSMEs in East Telukjambe District. The sampling technique used was simple random sampling with the results of 93 respondents. The tool for data analysis used is the IBM SPSS Software V 21, with the results of the analysis of accounting knowledge variables and the variability of experience in authority have a positive influence on business success. The impact of the results of this study can be used to contribute knowledge to MSMEs in East Telukjambe District about business success by taking into account accounting knowledge and entrepreneurial experience.
Bibliometric Analysis of Financial Inclusion Research Judijanto, Loso; Supriadi, Adih
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1743

Abstract

Financial inclusion has emerged as a crucial factor in promoting economic development, reducing poverty, and fostering financial stability. This study employs a bibliometric analysis to explore the intellectual landscape, key research themes, and trends in financial inclusion research using data exclusively from the Scopus database. Utilizing VOSviewer, the study examines keyword co-occurrence, co-authorship networks, and geographic distribution to identify influential scholars, institutions, and countries contributing to the field. The findings reveal an evolution from traditional microfinance approaches toward digital financial services, financial technology (FinTech), and sustainability-linked financial inclusion initiatives. The analysis highlights strong international research collaborations, with India, China, and the United Kingdom playing significant roles in shaping financial inclusion discourse. Moreover, emerging research trends suggest an increasing focus on digital finance, environmental sustainability, and gender disparities in financial access. Despite progress, persistent challenges such as financial literacy gaps, regulatory barriers, and regional inequalities remain critical concerns. This study contributes to the understanding of financial inclusion research trends and provides insights for policymakers, financial institutions, and researchers to design more inclusive and effective financial policies. Future research should integrate interdisciplinary approaches and advanced data analytics to address existing gaps and enhance financial accessibility globally.
Bibliometric Analysis in Studies on Good Corporate Governance and Financial Performance Judijanto, Loso
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1744

Abstract

This study conducts a bibliometric analysis of research on Good Corporate Governance (GCG) and financial performance using data from Scopus and analyzed through VOSviewer. The analysis identifies key research trends, influential authors, collaboration networks, and thematic clusters within the field. Findings indicate that agency theory remains the dominant theoretical framework, while stakeholder and stewardship theories are gaining prominence. The study highlights the strong relationship between corporate governance mechanisms, such as board structure, ownership concentration, and audit committees, and financial performance indicators like return on assets (ROA) and Tobin’s Q. Additionally, emerging themes such as corporate strategy, intellectual capital, and sustainability are shaping the evolving governance landscape. Geographic analysis reveals that Indonesia, Malaysia, and Nigeria are emerging research hubs, while Western countries maintain significant influence in governance literature. The study underscores the need for cross-regional collaboration, advanced analytical methodologies, and integration of ESG factors into governance frameworks. These insights provide valuable contributions to both academic discourse and policy development, emphasizing the role of governance in driving corporate financial success.
Bibliometric Analysis of Forensic Accounting and Fraud Detection Research Trends Judijanto, Loso; Rahman, Kristanti; Sudarmanto, Eko; Khikmah, Siti Noor; Bakri, Asri Ady
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1745

Abstract

Forensic accounting and fraud detection have become increasingly critical in mitigating financial crimes and ensuring corporate transparency. This study conducts a bibliometric analysis to explore the research trends, key contributors, and emerging themes in forensic accounting and fraud detection. Using data exclusively from the Scopus database and analyzed through VOSviewer, the study identifies influential publications, prominent authors, and evolving research directions. The findings indicate a shift from traditional forensic accounting methods to technology-driven approaches, such as big data analytics, artificial intelligence, and blockchain. The co-authorship analysis highlights significant international collaborations, particularly among scholars in the Middle East and Europe. Despite these advancements, challenges remain, including regulatory inconsistencies and the need for standardized forensic accounting frameworks. This study contributes to the literature by providing a structured overview of forensic accounting research trends and offering insights for academics, practitioners, and policymakers to enhance fraud prevention strategies and financial accountability.

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