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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 233 Documents
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Integrated Reporting: A Bibliometric Analysis of Research Development and Core Themes (2011–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2751

Abstract

This study aims to map the development, intellectual structure, and core themes of integrated reporting research over the period 2011–2026 using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, thematic clusters, and temporal evolution. The findings reveal that although integrated reporting has gained increasing scholarly attention, the research landscape remains highly interdisciplinary and fragmented, with dominant themes still centered on methodological rigor, empirical analysis, and evidence-based approaches. Cluster analysis identifies key thematic areas including governance and accountability, sustainability and ESG, value creation, and reporting quality, while overlay visualization indicates a shift from foundational research toward emerging topics such as artificial intelligence, decision-making, and climate-related issues. Density analysis further shows that integrated reporting and sustainability-related themes, while growing, remain less developed compared to established methodological domains. This study contributes to the literature by providing a comprehensive mapping of integrated reporting research and highlighting opportunities for future studies to strengthen theoretical integration, expand empirical contexts, and position integrated reporting as a central framework in corporate reporting and sustainability discourse.
Accounting Information Systems: A Bibliometric Analysis of Research Domains and Methods (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2752

Abstract

This study aims to map the intellectual structure, thematic evolution, and research trends in career adaptability and related domains through a comprehensive bibliometric analysis. Data were collected from the Scopus database, covering publications from 2000 to 2026, and analyzed using VOSviewer to generate co-occurrence, overlay, and density visualizations. The findings reveal that career adaptability has emerged as a central and integrative concept, connecting key research domains such as psychological factors, career guidance, employability, and educational systems. The network analysis identifies several major clusters, reflecting the multidisciplinary nature of the field, while the overlay visualization indicates a clear shift from early theoretical foundations—such as self-efficacy and career construction—toward more applied themes including employment readiness, professional development, and learning systems. Additionally, the density analysis highlights a strong concentration of research around core topics, alongside emerging but underexplored areas, particularly in the integration of digital technologies and innovative learning environments. The results suggest that the field is evolving toward a more practical and outcome-oriented direction, driven by global labor market changes and technological advancements. This study contributes by providing a systematic overview of research domains and methodological trends, offering valuable insights for scholars and practitioners, and identifying future research opportunities to enhance the relevance and impact of career development studies in a rapidly changing world.
Corporate Governance in Accounting: A Bibliometric Analysis of Thematic Patterns and Citation Dynamics (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2753

Abstract

This study aims to map the intellectual structure, thematic evolution, and citation dynamics of corporate governance research within the accounting domain over the period 2000–2026. Using a bibliometric approach, data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, co-citation networks, and thematic developments. The results indicate that corporate governance functions as the central research theme, closely associated with key topics such as earnings management, audit quality, and financial reporting. Thematic clustering reveals a strong foundation in traditional governance mechanisms, including board structure, ownership concentration, and audit committees, which are primarily linked to firm performance and reporting quality. Furthermore, the findings highlight a significant shift toward emerging themes such as sustainability, corporate social responsibility (CSR), and environmental, social, and governance (ESG), reflecting a transition from shareholder-oriented to stakeholder-oriented perspectives. Citation analysis demonstrates the presence of influential authors and journals that shape the intellectual development of the field, while overlay visualization indicates that sustainability-related topics represent the most recent research frontier. This study contributes to the literature by providing a comprehensive mapping of corporate governance research in accounting and identifying key directions for future research, particularly in integrating sustainability and interdisciplinary perspectives into governance frameworks.
Cultural Anchors of Entrepreneurship: Evaluating the Mediating Role of Community Empowerment among Indigenous Papuan Micro-Enterprises Westim Ratang; Yohanis Rante
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2955

Abstract

Micro-enterprises are a key driver of grassroots economies, and the empowerment of Indigenous Papuan entrepreneurs has been a focal point for the Department of Industry, Trade, Cooperatives, and MSMEs in the City of Jayapura. Diverging from prior studies that primarily discuss the role of local governments in empowering MSMEs descriptively without empirically examining inter-variable mechanisms, this research positions community empowerment as a mediating variable between local culture and entrepreneurial abilities—a relationship yet unexplored within the context of Indigenous Papuan MSMEs. This study aims to investigate the department's role in empowering MSMEs for Indigenous Papuans and analyze the direct and indirect effects of local culture on the entrepreneurial abilities of Indigenous Papuans in Jayapura City through community empowerment. A mixed-method approach was employed for this research (quantitative and qualitative). Quantitative data from 65 Indigenous Papuan micro-entrepreneurs were analyzed using Structural Equation Modeling (SEM) with SmartPLS, while qualitative data were analyzed following the Miles, Huberman, and Saldana model. The findings indicate that local culture significantly influences community empowerment (coefficient 0.470; t-statistic 4.071; p-value 0.000) and entrepreneurial abilities (coefficient 0.445; t-statistic 3.660; p-value 0.000). Community empowerment significantly impacts entrepreneurial abilities (coefficient 0.321; t-statistic 2.704; p-value 0.007). Indirectly, local culture significantly affects entrepreneurial abilities through community empowerment (coefficient 0.151; t-statistic 2.183; p-value 0.029). Local culture and community empowerment collectively account for 43.5% of the variance in entrepreneurial abilities. These findings underscore that preserved local culture, supported by community empowerment, can enhance the entrepreneurial abilities of Indigenous Papuan MSMEs, while also reinforcing the literature on the mediating role of community empowerment in indigenous entrepreneurship contexts.
Factors Influencing Fraudulent Financial Reporting: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange Denny Putri; Santi Octaviani
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2886

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesian state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024 using the fraud pentagon perspective. The study examines financial target, ineffective monitoring, rationalization, capability, and arrogance as independent variables, while fraudulent financial reporting risk is measured using the F-score model. From 24 listed firms, purposive sampling generated 21 companies with 89 final observations after outlier removal. Multiple linear regression results show that financial target has a positive and significant effect on fraudulent financial reporting. Ineffective monitoring and CEO arrogance also significantly influence fraudulent financial reporting, although both show negative coefficients in this sample. Meanwhile, auditor change and director change do not significantly affect fraudulent financial reporting. The model explains 39.1% of the variation in the F-score and is statistically significant. These findings suggest that fraud risk assessment in state-owned enterprises should emphasize profitability pressure, the quality of board oversight, and managerial communication signals rather than relying solely on governance structure, auditor rotation, or director turnover.
The Role of Islamic Home Ownership Financing in Improving Urban Housing Accessibility: A Case Study of Bank Syariah Nasional KC Mataram Eka Agustiani; Rifanuri Annisa Aulia; Rizelsa Aura Alifia
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2954

Abstract

Rising property prices in urban areas are one of the obstacles for people to obtain decent housing at an affordable cost. These conditions encourage the need for a housing financing system that is not only easy to reach, but also in accordance with sharia principles. This article aims to analyze the role of sharia Home Ownership Credit (KPR) at the National Sharia Bank KC Mataram as an alternative financing that can help people own a house amidst rising urban property prices. This service activity is carried out through an internship program using qualitative descriptive research methods. Observation results show that sharia mortgages at Bank Syariah Mataram (BSN) KC Mataram have made quite a big contribution in helping people get a place to live. This financing system is considered more transparent because it uses contracts that comply with sharia provisions. Apart from providing certainty in the amount of installments, the sharia financing mechanism is also able to increase the sense of security and trust of the community because it is free from the element of usury. Thus, the presence of sharia mortgages at the National Sharia Bank (BSN) KC Mataram is a relevant and sustainable solution for urban communities in gaining access to home financing amidst high property prices.
Analysis of Digital Payment and Financial Literacy as Instruments for Improving Financial Accountability and Business Performance in Modern Coffee Shops in Central Java Ermaini Ermaini; Muhamad Ammar Muhtadi; Rani Eka Arini
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2978

Abstract

This study examines the effects of digital payment adoption and financial literacy on financial accountability and business performance among modern coffee shops in Central Java. A quantitative explanatory design was employed using primary data collected from 125 coffee shop owners and managers through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using IBM SPSS Statistics version 25 through descriptive statistics, validity and reliability testing, classical assumption testing, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The results indicate that digital payment adoption has a positive and significant effect on financial accountability, with a standardized coefficient of 0.396 and a significance value below 0.001. Financial literacy also positively affects financial accountability, with a standardized coefficient of 0.451 and a significance value below 0.001. Together, digital payment adoption and financial literacy explain 61.0% of the variance in financial accountability. Digital payment adoption, financial literacy, and financial accountability also have positive and significant effects on business performance, with standardized coefficients of 0.247, 0.301, and 0.416, respectively. The second regression model explains 71.4% of the variance in business performance. Financial accountability demonstrates the strongest influence on business performance, indicating that accurate records, transparent reporting, and effective financial control are essential for improving organizational outcomes. The study concludes that integrating digital payment systems with strong financial literacy can enhance financial accountability and support sustainable business performance among modern coffee shops.
Analysis of Human Capital Accounting and Intellectual Capital on Financial Performance in Technology Companies in Indonesia Suparjiman Suparjiman; Helda Yusita
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2979

Abstract

This study examines the influence of human resources and intellectual capital accounting on the financial performance of technology companies in Indonesia. The increasing dependence of technology companies on employee competence, organizational knowledge, innovation, information systems, and stakeholder relationships highlights the importance of intangible resources in supporting sustainable business performance. This study employed a quantitative research design using primary data collected through a structured questionnaire measured on a five-point Likert scale. A total of 175 respondents from technology companies in Indonesia participated in the study. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results showed that human resources had a positive and significant effect on financial performance. Intellectual capital accounting also had a positive and significant effect on financial performance. Simultaneously, human resources and intellectual capital accounting significantly influenced financial performance, as indicated by an F-value of 72.184 and a significance value below 0.001. The R-square value of 0.457 indicates that the two independent variables explain 45.7% of the variation in financial performance. These findings demonstrate that employee capabilities and systematic intellectual capital accounting practices are essential for improving profitability, operational efficiency, revenue growth, and financial sustainability in Indonesian technology companies.
A Bibliometric Analysis of the Balanced Scorecard Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.3031

Abstract

The Balanced Scorecard (BSC) has become one of the most influential strategic management frameworks for measuring and improving organizational performance by integrating financial and non-financial perspectives. Over the past decades, BSC research has expanded into various fields, including strategic management, sustainability, performance evaluation, organizational effectiveness, and information management. However, the overall development, intellectual structure, and emerging research directions of Balanced Scorecard literature remain insufficiently explored. This study aims to examine the evolution and research landscape of Balanced Scorecard studies through a bibliometric analysis approach. Data were collected from the Scopus database using relevant keywords related to Balanced Scorecard and analyzed using bibliometric techniques with VOSviewer, including citation analysis, co-authorship analysis, keyword co-occurrence analysis, density visualization, and country collaboration mapping. The findings indicate that Balanced Scorecard research has experienced significant intellectual development, shifting from an initial focus on performance measurement and key performance indicators toward broader themes involving strategic planning, sustainability, environmental management, and organizational alignment. Citation analysis reveals that influential works by Kaplan and Norton, as well as studies related to stakeholder theory, sustainability balanced scorecard, and strategic performance measurement systems, represent the main theoretical foundations of this field. Furthermore, collaboration analysis highlights the global nature of Balanced Scorecard research, with the United States emerging as a central contributor connected with researchers and institutions worldwide. This study contributes to the literature by providing a comprehensive understanding of the development trajectory, dominant themes, and future opportunities in Balanced Scorecard research. Future studies are encouraged to investigate the integration of Balanced Scorecard with digital transformation, artificial intelligence, sustainability frameworks, and data-driven strategic management.
Bibliometric Analysis of Budgetary Slack Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.3032

Abstract

Budgetary slack has become an important research topic in management accounting due to its implications for budgeting effectiveness, managerial behavior, and organizational performance. Although numerous empirical studies have examined the antecedents and consequences of budgetary slack, the overall development, intellectual structure, and emerging research directions of this field remain insufficiently explored. Therefore, this study aims to provide a comprehensive bibliometric analysis of budgetary slack research by identifying publication trends, influential studies, author and institutional collaboration patterns, country contributions, and major thematic developments. Data were collected from the Scopus database using the keywords related to “budgetary slack” and analyzed using bibliometric techniques with VOSviewer. The analysis includes citation analysis, co-authorship analysis, institutional and country collaboration analysis, keyword co-occurrence analysis, and density visualization. The findings reveal that budgetary slack research is primarily centered on budget control, budgetary participation, information asymmetry, performance evaluation, and managerial behavior. Highly cited studies demonstrate the importance of behavioral accounting perspectives, particularly regarding negotiation processes, incentive systems, and managerial decision-making. Furthermore, recent research trends indicate an increasing integration of ethical considerations, trust, organizational commitment, and management control systems in explaining budgetary slack behavior. The collaboration analysis shows the growing contribution of international research networks, with Indonesia and the United States emerging as important contributors. This study contributes to the literature by mapping the evolution of budgetary slack research and identifying future research opportunities related to digital budgeting systems, sustainability-oriented control mechanisms, and technology-driven management accounting practices.

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