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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 Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022) Perdana, Laudza Indra; Raharja, Surya
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1188

Abstract

This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have been determined by the author. Hypothesis analysis used by researchers in testing the hypothesis is multiple linear regression analysis. The results of the study obtained results that application of key audit matters has a significant effect on improving the quality of financial report audits. The application of key audit matters also has a significant negative effect on audit report lag. The main cause of the decrease in audit duration is not due to the application of key audit matters, but the revocation of the relaxation limit for financial report reporting. Finally, the application of key audit matters does not have a significant effect on audit fee.
Green Finance and CSR: Effects on Firm Value Purwanti, Ari
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.v2i02.1219

Abstract

This study investigates the impact of sustainability reporting, green financing, corporate social responsibility (CSR), and environmental auditing on firm value and risk management in Indonesian manufacturing companies. Using a quantitative approach, data was collected from 100 manufacturing companies through a structured questionnaire based on a Likert scale. Data were analysed using SEM-PLS 3 to assess the relationship between variables. The findings show that all factors studied - sustainability reporting, green financing, CSR, and environmental auditing - positively and significantly influence firm value and enhance risk management practices. These results underscore the importance of integrating sustainable practices into corporate strategy to enhance firm value and effective risk management. The implications of these findings suggest that firms should prioritise sustainability initiatives as a key component of value creation and risk mitigation strategies in Indonesia's competitive manufacturing sector.
Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember Fatimatuzzahro, Salsabila; Yulinartati, Yulinartati; Ari Sita Nastiti
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1245

Abstract

The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.
Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung Hasanah, Riyatul; Nastiti, Ari Sita; Afroh, Ibna Kamelia Fiel
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1258

Abstract

The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.
Developing a national financial education strategy towards the goal of inclusive and sustainable financial development: International experience and implications for Vietnam Khanh, Tran Nam
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1265

Abstract

This study was conducted to examine the important role of financial education in promoting financial inclusion and sustainable development. By analyzing experiences from successful countries such as Australia, Canada, and the United Kingdom. At the same time, based on the results of semi-structured interviews with 15 subjects, including policymakers, educators, financial service providers and other stakeholders to explore their experiences and perspectives on national financial education strategies towards inclusive and sustainable financial development. The results of the study identify valuable experiences for Vietnam such as effective government leadership, collaborative approaches, lifelong learning strategies, and targeted programs for vulnerable groups. Based on the results of the study, the proposed recommendations include establishing a centralized authority to coordinate activities, mobilizing resources through public-private partnerships, adopting community-based approaches, and developing curriculum appropriate to the context. By implementing the proposed recommendations, Viet Nam can improve the financial literacy and welfare of its people, promote financial inclusion, and contribute to the broader development goals.
Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Syahfir, Hasri Ainun; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
The Effect of Matching NIK as NPWP on Taxpayer Compliance: Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Greater Bandung Putra, Bagus Darmawan; Afroh, Ibna Kamilia Fiel; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1394

Abstract

This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".
Exploring the adoption of green accounting practices in Vietnamese small and medium enterprises Phạm Huy, Hùng
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1401

Abstract

This research addresses the gap in understanding the adoption of green accounting among small and medium enterprises (SMEs) in Vietnam, particularly in the context of developing economies where such practices are underexplored. The purpose of the research was to investigate the awareness, motivations, barriers, and current practices of SMEs regarding green accounting, aiming to understand how these businesses can better integrate environmental costs into their financial operations. A qualitative approach was used, involving semi-structured interviews with 6 SME owners, 5 CFOs and 4 accountants from 10 SMEs across a range of sectors (manufacturing, agriculture and tourism), the interview data was analysed using thematic analysis to identify key themes relating to green accounting awareness, adoption drivers and barriers. The results revealed that while awareness of green accounting is growing, it remains limited, with most SMEs driven by external pressures such as regulatory compliance and customer demand. However, barriers such as financial constraints, operational challenges, and knowledge gaps hinder widespread adoption. The significance of these findings lies in their implications for policymakers and industry leaders, suggesting that targeted incentives, training programs, and stronger regulatory frameworks can help overcome these barriers. Enhancing support for SMEs in adopting green accounting can lead to more sustainable business practices, improved competitiveness, and better environmental outcomes.
Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector Judijanto, Loso; Defitri, Siska Yulia
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1413

Abstract

This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.
Bibliometric Study on The Role of Management Accounting in Business Decision Making in the Manufacturing Industry Judijanto, Loso; Usman, Ernawaty
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1414

Abstract

This bibliometric analysis explores the evolving field of management accounting by examining the co-occurrence of keywords in the literature from the past two decades. Using VOSviewer, the study maps the interconnections between traditional and emerging themes within management accounting, revealing a significant shift from conventional practices to a broader focus that incorporates strategic decision-making, technological advancements, and sustainability concerns. The visualization highlights the central role of traditional terms like cost and financial management while underscoring the growing importance of big data, artificial intelligence, and environmental management. The findings illustrate the discipline's response to the complexities of modern business environments, emphasizing the need for management accountants to develop skills in strategic analysis, technology, and sustainability integration. The study not only provides insights into the thematic evolution of the field but also suggests directions for future research and the necessary adaptation of professional training and education in management accounting.

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