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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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Scientific Mapping of Sharia Accounting Research: A Scientometric Analysis Using VOSviewer on Global Publications (2000-2025) Judijanto, Loso; Fadlan, Achmad
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.v3i02.2078

Abstract

This study aims to map the global landscape of Sharia accounting research through a scientometric analysis of publications indexed in the Scopus database between 2000 and 2025. Utilizing VOSviewer software, the study visualizes keyword co-occurrence, temporal evolution, author collaboration, and country-level partnerships to uncover core themes, emerging trends, and scholarly networks in the field. The findings reveal that Islamic finance, Islamic banks, sustainability, and corporate social responsibility form the intellectual backbone of the discipline, while newer topics such as financial literacy, religiosity, artificial intelligence, and blockchain represent growing areas of interest. Author co-authorship analysis highlights key contributors and cluster-based knowledge hubs, particularly from Southeast Asia, while country collaboration mapping underscores the dominant roles of Indonesia and Malaysia, alongside increasing contributions from the Middle East, Africa, and parts of Europe. Despite significant progress, the field faces gaps in integrating digital innovations, behavioral insights, and global accounting standards. This study contributes to strategic knowledge development by offering a structured overview of the evolution, maturity, and future directions of Sharia accounting research.
A Scientometric Analysis of Audit Quality Studies Using VOSviewer Judijanto, Loso; Susanto, Edy
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.v3i02.2079

Abstract

This study presents a scientometric analysis of global audit quality research published between 2000 and 2025, employing VOSviewer to visualize and interpret the intellectual and thematic structure of the field. Using bibliographic data from the Scopus database, the study explores co-authorship networks, keyword co-occurrence, country collaborations, and temporal trends. The results reveal a strong concentration of research in developed economies, particularly the United States, Australia, and Germany, while emerging economies are gradually entering the discourse through international collaboration. Core research themes include audit fees, auditor independence, corporate governance, and earnings management, while recent developments highlight the growing relevance of artificial intelligence, corporate social responsibility, and key audit matters. The temporal and density visualizations indicate a shift from traditional audit concerns to more strategic, ethical, and technological dimensions. This study offers a comprehensive roadmap for future research, supporting scholars, practitioners, and policymakers in navigating and expanding the audit quality knowledge base.
Family Financial Education and Financial Literacy: Improving Personal Financial Management for Generation Z Students Pratama, Wilson Candra Teguh; Ramlah, Sri; Barokah, Siti
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.v3i02.2139

Abstract

Digital technology's quick development has changed how people may obtain financial data, which presents Generation Z with both benefits and difficulties when it comes to handling their own affairs.  The purpose of this study is to investigate experimentally how financial literacy and family financial education affect the personal financial management of Indonesian university students in Generation Z.  Using a quantitative methodology, 100 undergraduate management students from Universitas Muhammadiyah Gombong and Universitas Putra Bangsa Kebumen were chosen by non-probability sampling and given online questionnaires to complete in order to gather primary data.  Multiple linear regression analysis, traditional assumption testing, and validity and reliability testing were all part of the data analysis process.  The findings indicate that while financial literacy has a good and significant influence on students' personal financial management, family financial education has no discernible effect.  The two variables taken together account for 48% of the variation in personal financial management, with other factors not included in this study influencing the other 52%.  In order to promote sound financial decision-making in the digital age, educational institutions and policymakers should concentrate on bolstering financial literacy programs in addition to family-based financial education, as these findings demonstrate the significant influence of financial literacy in forming Generation Z students' prudent financial behavior.
Fiscal Reconciliation Analysis of Commercial Financial Statements Octavianty, Ellyn; Ilmiyono, Agung Fajar; Indrayono , Yohanes; Hutasoit, Mei
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.v3i02.2192

Abstract

Fiscal reconciliation is carried out to overcome the difference in perception between accounting by determining the taxation of income and expense accounts. The purpose of this study is to find out whether the fiscal correction is appropriate based on the tax provisions on income and expense accounts in the financial statements. To find out the basis for calculating taxable income as the basis for calculating taxes payable and to find out how to prepare a fiscal reconciliation report in more detail. This research was conducted on Agricultural Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used in this study is 4 companies, namely PT Bisi International Tbk, PT PP London Sumatra Indonesia Tbk, PT Sinar Mas Agro Resources and Technology Tbk and PT Tunas Baru Lampung Tbk. The sample selection uses the purposive sampling method with the analysis method used, namely descriptive and comparative with the empirical study method, which describes a phenomenon/event systematically as it is. The results of the research on fiscal corrections made by agricultural sub-sector companies on income and expense accounts are in accordance with applicable tax regulations. After the fiscal reconciliation of the commercial income statement, it results in changes in the company's taxable income due to differences in recognition, namely fixed differences and time differences according to commercial and fiscal. So that there is a change in the company's tax burden, from the difference in recognition, there is an increase and decrease in the amount of taxable income so that the company experiences underpayment and overpayment of the company's outstanding taxes.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Exploration of Bibliometric Research in Accounting Information: Trends and Challenges Aprianti, Siska; Siregar, Sulaiman Efendi; Judijanto, Loso; Wati, Indah
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.394

Abstract

This paper explores the changing environment of research trends and problems in accounting information through a thorough bibliometric analysis. With the aid of sophisticated visualization tools such as Vosviewer and the databases Scopus and Web of Science, we examine a selected dataset of academic papers from 1963 to 2023. Within the domain, our analysis reveals topic clusters, keyword occurrences, collaborative networks, and influential works. Interdisciplinarity is highlighted by collaborative networks, which highlight the increasing convergence of accounting, finance, economics, and technology. Citation analysis identifies important works that have influenced the subject and provides insights into long-lasting contributions. Thematic clusters offer academics a way to navigate a variety of study frontiers, from the complex relationships between accounting standards and the capital market to the revolutionary impact of technology. The continuous emphasis on accounting information systems is highlighted by keyword occurrence analysis, which also reveals new themes like big data and the internet. The amalgamation of these discoveries functions as a guide for academics, professionals, and decision-makers, directing forthcoming research projects towards domains of importance, novelty, and cross-disciplinary investigation.
Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades Judijanto, Loso; Nugrahanti, Trinandari Prasetya; Ashari, Hasan; Fitri , Sri Adella
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.396

Abstract

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.
MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Hartaty, Sri; Oktarida, Anggeraini
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.
Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo Hasanah, Nur Da'iyah; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.545

Abstract

The purpose of this study was to determine and analyze how to prepare financial statements at KPRI Ringgit Kec. Kendit Kab. Situbondo and to determine the application of SAK ETAP to the financial statements of KPRI Ringgit Kec. Kendit Kab. Situbondo. This research method is to use qualitative methods in the form of interview results, retrieval of financial statement data in 2022 and documentation. The analysis technique used is conducting a survey by interviewing, collecting data, namely transaction evidence and financial statements for the 2022 period obtained through interviews, presenting KPRI Ringgit's financial statements, analyzing financial statements in accordance with SAK ETAP, namely balance sheets, statements of results of operations, statements of changes in equity, cash flow statements, and notes to financial statements, and drawing conclusions from the results of the research conducted. The results showed that the preparation of the financial statements of KPRI Ringgit Kendit District is not in accordance with SAK ETAP, which only consists of a statement of financial position, calculation of results of operations and a statement of changes in equity. Meanwhile, according to SAK ETAP the financial statements consist of a statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to financial statements.
The Influence of The Role of Internal Auditors, Performance of Internal Auditors and Effectiveness of Internal Control Systems on Company Performance in People's Credit Banks in Jember District Ronalin, Gustina; Yulinartati; Rendy Mirwan Aspirandi
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.546

Abstract

BPR is a financial institution, one of which collects public funds in such a way that it must follow the principles of prudence and good governance in its operations. In accordance with Regulation (POJK) number 4/POJK.03/2015 concerning the Implementation of BPR Management, sanctions are given to BPRs that do not comply with these provisions. This research aims to determine the influence of the role of internal auditors, the performance of internal auditors and the effectiveness of the internal control system on company performance at Rural Banks in Jember Regency. This research uses primary data in the form of questionnaires and secondary data in the form of previous research and BPR data accessed via the OJK website/Perbarindo website. The respondents of this research were 30 internal auditors who worked at BPR Jember Regency. The sample determination method is based on purposive sampling. The data analysis technique uses a multiple linear regression model. The results of this research show that the role of internal auditors has a positive and significant effect on company performance, the performance of internal auditors has a positive and significant effect on company performance, and the effectiveness of the internal control system has a positive and significant effect on company performance.

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