cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yana Priyana
Contact Email
mrpyana@gmail.com
Phone
+6282115575700
Journal Mail Official
info@westscience-press.com
Editorial Address
Grand Slipi Tower, level 42 Unit G-H Jl. S Parman Kav 22-24, RT. 01 RW. 04 Kel. Palmerah Kec. Palmerah Jakarta Barat 11480
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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
 9   10   11   12   13 
Effects of Financial Planning, Savings Behavior, and Income Level on Retirement Readiness of Millenial Generation Kaswoto, Junet; Rahayu, Ruci Arizanda; Marsiwi, Dwiati; Sudarmanto, Eko
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.v3i01.1766

Abstract

This study examines the effect of financial planning, saving behavior, and income level on millennial retirement readiness. Employing a quantitative approach with 120 respondents, data were collected using a Likert scale (1–5) and analyzed through Structural Equation Modeling - Partial Least Squares (SEM-PLS). Results reveal that financial planning, saving behavior, and income level significantly influence retirement readiness, explaining 62% of its variance. These findings emphasize the interconnectedness of these factors and their implications for fostering retirement preparedness. Practical recommendations include enhancing financial literacy, promoting savings discipline, and addressing income disparities through policy and institutional interventions. The study contributes to the theoretical understanding of behavioral finance and offers actionable insights to improve millennials' financial security for retirement.
The Role of Financial Literacy in Reducing Tax Anxiety and Improving the Effectiveness of Tax Planning 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.v3i01.1780

Abstract

This study investigates the role of financial literacy in reducing tax anxiety and improving the effectiveness of tax planning in Indonesia. Using a quantitative approach, data were collected from 78 individual taxpayers through a structured questionnaire. The analysis, conducted using SPSS version 26, revealed significant relationships among financial literacy, tax anxiety, and tax planning effectiveness. Financial literacy was found to positively influence tax planning effectiveness while reducing tax anxiety. Additionally, tax anxiety partially mediated the relationship between financial literacy and tax planning effectiveness. These findings emphasize the importance of financial education in fostering confident and effective tax planning behaviors among Indonesian taxpayers. The study provides actionable insights for policymakers to enhance tax compliance through targeted financial literacy initiatives and stress-reduction strategies.
The Impact of Dividend Policy, Capital Structure, and Company Growth on Financial Performance in Manufacturing Companies Listed on the IDX Judijanto, Loso; Setiawan, Puguh
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.v3i01.1785

Abstract

This study examines the effect of dividend policy, capital structure, and company growth on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, data were collected from 110 samples and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that all three factors—dividend policy, capital structure, and company growth—positively and significantly influence financial performance. Capital structure demonstrated the strongest impact, highlighting its critical role in optimizing financial outcomes. These findings emphasize the importance of strategic financial management in manufacturing firms to sustain growth and enhance profitability.
The Bibliometric Study of The Criptocurrency Literature in Scopus Database 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.v3i01.1789

Abstract

This study presents a comprehensive bibliometric analysis of cryptocurrency-related literature indexed in the Scopus database, aiming to map the intellectual landscape, identify key research trends, and highlight influential contributors in the field. Using VOSviewer as the primary analytical tool, the study examines keyword co-occurrence, temporal distribution, author collaboration networks, and international research partnerships. The findings indicate that the central focus of the literature remains on fundamental topics such as cryptocurrency, blockchain, and electronic money, while emerging trends show a growing integration of machine learning, forecasting, and sentiment analysis. Temporal mapping reveals a shift from infrastructure-oriented research to data-driven and interdisciplinary applications. Key authors and countries, including the United States, China, India, and the United Kingdom, play dominant roles in shaping the scholarly conversation. Despite the expanding scope of cryptocurrency research, gaps remain in areas such as sustainability, inclusivity, and ethical implications of AI applications. This study offers valuable insights for researchers, policymakers, and practitioners seeking to understand the evolution and future directions of cryptocurrency research.
A Bibliometric Analysis of Asset-Backed Securities in Structured Finance 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.v3i01.1790

Abstract

This study presents a comprehensive bibliometric analysis of the sustainable finance research landscape using data exclusively from the Scopus database and visualized through VOSviewer. By examining co-occurrence patterns, author networks, and international collaborations, the study uncovers major themes, influential contributors, and temporal developments in the field. The analysis identifies "asset-backed securities," "financial crisis," and "structured finance" as central topics, with shifts over time toward innovation-focused terms such as "liquidity" and "security design." Key scholars and intellectual clusters are mapped, highlighting interdisciplinary and geographically diverse contributions, with the United States emerging as the dominant research hub. Despite the robust scholarly output, gaps remain in the coverage of emerging financial instruments, methodological diversity, and institutional collaboration. The findings offer valuable insights for academics, policymakers, and practitioners seeking to understand the evolving dynamics and future directions of sustainable finance research.
The Role of Accounting Information Systems in Company Operational Efficiency: A Bibliometric Study 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.v3i01.1798

Abstract

This study explores the role of Accounting Information Systems (AIS) in enhancing company operational efficiency through a bibliometric analysis of academic literature published between 2000 and 2024. Using data retrieved from the Scopus database and analyzed with VOSviewer software, the study maps key research trends, influential authors, and thematic developments in the field. The results reveal that AIS remains a central focus in accounting and information systems research, particularly in areas such as financial control, information use, and managerial decision-making. Recent trends indicate a growing interest in the integration of emerging technologies—such as artificial intelligence, big data analytics, blockchain, and cloud computing—highlighting a shift toward digital transformation and intelligent systems. Co-authorship and country collaboration analyses show active global participation, with strong contributions from the United States, Indonesia, China, and Middle Eastern countries. This study offers valuable insights into the intellectual structure of AIS research, identifies gaps for future inquiry, and underscores the strategic importance of AIS in achieving operational excellence.
A Bibliometric Study of Green Finance Research in 2000 until 2024 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.v3i01.1799

Abstract

This bibliometric study explores the evolution of green finance research from 2000 to 2024, employing a comprehensive dataset derived from Scopus. It analyzes the development of themes, the geographic distribution of research, and the dynamics of academic collaboration within the field. Our findings indicate a significant growth in literature, with a pronounced focus on sustainable investments, green bonds, and the integration of environmental concerns into banking practices. The study highlights the role of technological innovation and decentralized finance in advancing the field, reflecting a shift towards more efficient and transparent financial processes. Geographical analysis reveals a strong contribution from countries like China, India, and the United States, with extensive international collaborations across continents. The research landscape is characterized by a diverse array of contributions that address both the economic and environmental aspects of green finance. This study provides valuable insights into the intellectual structure of green finance and suggests areas for future research, including the need for more interdisciplinary approaches and empirical studies to assess the effectiveness of green finance mechanisms.
Perceptions of Accountants and Finance Managers on the Use of XBRL in Financial Reporting Lasmiatun, KMT; Hardiwinoto, Hardiwinoto
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.v3i01.1809

Abstract

This study explores the perceptions of accountants and finance managers regarding the adoption of eXtensible Business Reporting Language (XBRL) in financial reporting within the Indonesian context. Using a qualitative approach, data were collected from five informants and analyzed using NVivo software. The findings reveal that XBRL significantly enhances efficiency, accuracy, and compliance in financial reporting. However, challenges such as technical complexity, high implementation costs, and resistance to change hinder its adoption, particularly among smaller organizations. The study highlights the importance of management support, tailored training programs, and government initiatives to promote XBRL adoption. These insights contribute to a deeper understanding of how digital technologies can transform financial reporting practices, offering practical recommendations for overcoming adoption barriers.
Evaluation of Cash Disbursement Accounting Systems and Procedures at the Government Agency of the Sidenreng Rappang District Health Office Maghfirah, Annesa Tasya; Haliah , Haliah; Nirwana, Nirwana
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.1825

Abstract

This study seeks to evaluate the extent to which the cash expenditure accounting system and procedures of the Sidenreng Rappang Regency Health Office comply with Minister of Home Affairs Regulation Number 77 of 2020.    The variable under investigation is the complete cash expenditure procedure and methodology.   This study seeks to ascertain the compliance of the cash spending system and procedures of the Sidenreng Rappang Regency Health Office with the regulations specified in the Regulation of the Minister of Home Affairs (Permendagri) Number 77 of 2020.  Documentation, interviews, and observation were the methods utilized to get the data.  In this study, qualitative descriptive data analysis was employed. The study's findings demonstrate that the Sidenreng Rappang Regency Health Office's accounting system and inventory spending practices are in compliance with the Minister of Home Affairs' (Permendagri) Regulation Number 77 of 2020 regarding Technical Guidelines for Regional Financial Management.  Related documents such as the Letter of Provision of Funds (SPD), Payment Request Letter (SPP), Payment Order (SPM), Fund distribution Order (SP2D), and Letter of Accountability (SPJ) have assisted the implementation of cash distribution.
Dynamics Of ASN Tax Compliance in the Transition of Higher Education To PTN-BH Status Ong, William; Pusposari, Devy
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.1960

Abstract

This study aims to determine the influence of tax socialization, tax sanctions, income level, and number of dependents with risk preference as a moderation variable on the compliance of ASN taxpayers at Universitas Brawijaya. This study uses convenience sampling by distributing questionnaires to 70 respondents registered at the Tax Center FEB UB. The research sample obtained was 62 respondents processed using the SmartPLS application with the SEM method. This study found that tax socialization, tax sanctions, income level, and number of dependents had no effect on the compliance of ASN taxpayers of Universitas Brawijaya. In addition, risk preferences have not been able to moderate the influence of tax socialization, tax sanctions, income levels, and the number of dependents on the compliance of ASN taxpayers at Universitas Brawijaya. The implication of this study is to find out the factors that affect the compliance of taxpayers of Universitas Brawijaya as well as the application of prospect theory and compliance theory within the scope of Universitas Brawijaya.

Page 11 of 19 | Total Record : 189

 9   10   11   12   13 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 02 (2025): West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance