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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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The Effect of Tax Incentives, Tax Socialization, and Law Enforcement on Motor Vehicle Tax Compliance in East Java Judijanto, Loso; Said, Saida
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1048

Abstract

This study examines the impact of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java, utilizing a quantitative approach. A sample of 140 respondents was surveyed using a Likert scale (1-5), and the data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that tax incentives (H1), tax socialization (H2), and law enforcement (H3) have positive and significant effects on motor vehicle tax compliance. Specifically, law enforcement emerged as the most influential factor, followed by tax incentives and tax socialization. These findings highlight the importance of well-structured tax policies, comprehensive taxpayer education, and robust enforcement mechanisms in enhancing tax compliance. The study offers valuable insights for policymakers seeking to improve tax collection efficiency and compliance rates among motor vehicle owners in East Java.
The Effect of Financial Literacy, Digital Literacy, and Information Security on QRIS Adoption among Students in Banten Judijanto, Loso; Husnayetti, Husnayetti
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1049

Abstract

This study investigates the impact of financial literacy, digital literacy, and information security on the adoption of Quick Response Code Indonesian Standard (QRIS) among students in Banten. Utilizing a quantitative research methodology, data were collected from a sample of 170 students using Likert scales ranging from 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed for data analysis. The results indicate that all hypothesized relationships are positive and significant. Specifically, financial literacy (β = 0.323, t = 5.633, p = 0.002) significantly enhances QRIS adoption, suggesting that students with higher financial literacy are more likely to adopt QRIS. Digital literacy (β = 0.848, t = 30.753, p < 0.001) also shows a significant positive effect, indicating that students proficient in digital technologies are more inclined towards QRIS adoption. Additionally, information security (β = 0.695, t = 9.446, p < 0.001) significantly influences QRIS adoption, underscoring the importance of secure information practices in fostering the adoption of QRIS among students. The findings underscore the critical roles of financial and digital literacy, alongside robust information security, in promoting QRIS adoption within the student demographic in Banten. These insights provide valuable implications for educators, policymakers, and financial institutions aiming to enhance the adoption of digital payment systems.
Bibliometric Analysis and Research Trends on Creative Accounting from 2000 to 2023 Judijanto, Loso
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1050

Abstract

This study employs a comprehensive bibliometric analysis to explore the extensive landscape of creative accounting research from 1958 to 2024. By analyzing thematic clusters, research trends over specific years, potential research topics in less explored areas, and patterns of author collaboration, the study provides a multidimensional view of the field's evolution and current state. Thematic analysis reveals core areas such as policy, earnings management, and the role of external audits, illustrating their interconnectedness within the research community. Temporal trend analysis identifies shifts from regulatory and ethical discussions to more complex issues like technology’s impact on creative accounting practices. Emerging research topics suggest future areas of study, including the influence of cultural perceptions and technological advancements on creative accounting. Furthermore, the author collaboration network highlights influential researchers and suggests robust collaborative ties within the community, offering insights into the social structure of academic collaboration. This study maps the development of creative accounting research, providing a foundation for future academic inquiry and practical application in the field.
Mapping the Landscape of Environmental Taxation Studies with a Bibliometric Approach Judijanto, Loso
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1057

Abstract

This study presents a comprehensive bibliometric analysis of environmental taxation research, aiming to map the thematic landscape, identify research trends, and highlight potential areas for future investigation. Utilizing VOSviewer, the analysis encompasses 980 papers published between 1983 and 2024, revealing key themes such as economic impacts, sustainable development, emission control, and policy optimization. Temporal trends indicate a growing emphasis on integrating innovation and sustainability into environmental tax policies. Potential research areas identified include optimizing tax rates, exploring behavioral responses, and addressing equity considerations. The co-authorship network analysis highlights influential authors and collaborative clusters, suggesting opportunities for enhancing interdisciplinary research. This study provides valuable insights for policymakers, academics, and practitioners aiming to design effective environmental tax policies that address global environmental challenges.
Green Economics in Global Perspective based on Bibliometric Review Judijanto, Loso
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1058

Abstract

This study presents a comprehensive bibliometric analysis of green economics literature from 1967 to 2024, highlighting thematic clusters, research trends, potential research topics, and author collaborations. The analysis identifies key themes such as green innovation, energy, economic activities, green investment, and policy frameworks, emphasizing the multifaceted nature of the field. Temporal trends reveal a progression from foundational economic activities to a focus on green innovation and integrated policy initiatives. Potential research areas include financial instruments like green bonds, regulatory frameworks, and the economic benefits of sustainable practices. The author collaboration network shows significant cooperative efforts, with tightly-knit clusters of researchers driving advancements in green economics. This interdisciplinary and collaborative nature suggests that future research will benefit from continued partnerships and integrated approaches to sustainability.
Development of Tax Avoidance Research in Asia through Bibliometric Analysis Judijanto, Loso
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1059

Abstract

This research employs a bibliometric analysis to investigate the development and trends in tax avoidance research, focusing specifically on the Asian context. Utilizing data from Google Scholar, the study covers literature published between 1938 and 2024. The analysis identifies key thematic clusters including corporate tax avoidance, international tax strategies, and legal frameworks, highlighting the evolution of research focus from foundational legal issues to complex multinational tax practices and ethical considerations. The study also uncovers underexplored areas such as the incentives driving tax avoidance behavior and the role of audit committees, presenting opportunities for future research. Furthermore, the author collaboration network reveals a landscape with significant yet underutilized potential for interdisciplinary cooperation. This comprehensive overview not only enhances understanding of the tax avoidance research landscape but also underscores the need for continued scholarly exploration and collaboration to address emerging challenges in the field.
Accounts Receivable Accounting System Putriana, Nabila; Hazmi, Yusri; Fatar, Siti Masyittah; Rahmawani, Novi
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1061

Abstract

This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables. In this research, the library research method was used, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The result is that qualitative research is carried out with a research design where the findings are not obtained through statistical procedures or in the form of calculations, but rather aims to reveal phenomena holistically-contextually by collecting data from natural settings and using researchers as key instruments. It is hoped that this research can help future researchers and companies pay attention to the accounts receivable accounting system as a whole regarding the weaknesses of the current system so that they can overcome possible irregularities and make improvements in order to increase company value for the company's progress in the future.
Evaluation of the Implementation of Credit Sales System Procedures Yahumaira, Cut Saidati; Hazmi, Yusri; Alfaiza, Sabila; Kurniawan, Aldo
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1063

Abstract

Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate financial statements. The main challenges faced are bad debt risk, creditworthiness assessment, and receivables monitoring and collection. Implementation of technology such as ERP systems helps in automating record keeping, credit risk analysis, and more efficient reporting. With proper management and technology support, a credit sales system can be an effective tool in a company's financial strategy, minimizing risks and ensuring healthy cash flow.
Internal Controls in the System Accounting Information Jannah, Miftahul; Hazmi, Yusri; Fitri, Nabila Jannatun; Ashar, M. Haris
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1064

Abstract

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.
Behavior of Using Tax Technology in Tax Volunteers in Jember Regency Sandi, Anisaul Fadila; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1066

Abstract

This study aims to determine the behavior of using tax technology in tax volunteers in Jember district. This study compares whether there is a difference in the behavior of using tax technology between accounting tax volunteers and non-accounting tax volunteers. The research method used in this study is a quantitative method and the type of data used is primary data in the form of questionnaire results that have been distributed to respondents. The sample in this study is 90 tax volunteers in Jember district with 45 of them accounting tax volunteers and 45 other non-accounting tax volunteers. The data collection technique is purposive sampling. The data analysis methods used were descriptive analysis and independent sample t-test analysis. The results of this study show that there is no difference between accounting tax volunteers and non-accounting tax volunteers regarding the behavior of using tax technology. Further research is expected to be able to examine related to the behavior of using tax technology with a wider object.

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