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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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Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang Lanjarsih, Laela; Nugrahanti, Trinandari Prasetya; Akbar, Taufiq
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.v2i03.1557

Abstract

This study investigates the impact of digital accounting system implementation, internal control effectiveness, and tax compliance on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Karawang. Employing a mixed-methods approach, the research integrates quantitative data from 200 MSMEs across various sectors with qualitative insights from semi-structured interviews. Quantitative analysis reveals significant positive relationships between the adoption of digital accounting systems, the effectiveness of internal controls, and tax compliance with the sustainability of MSMEs. Regression analysis further confirms these factors as significant predictors of business sustainability. Qualitative findings elucidate the challenges and benefits perceived by MSMEs, highlighting barriers such as high initial costs, complexity of technology adoption, and the burden of tax compliance. The study underscores the necessity of supportive policies and programs to enhance MSMEs' capacities in these areas, thereby promoting sustainable business practices and economic stability. This research contributes to the understanding of operational enhancements that drive MSME sustainability and offers actionable insights for stakeholders to foster an enabling environment for MSME growth.
Analysis of Mapping Regional Tax Potential in Increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023 Jamilah, Siti Syarohan; Manan, Abdul; Agustiani, Eka
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.v3i01.1597

Abstract

This study aims to analyze the potential of regional tax revenue in increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023. This study uses a quantitative descriptive approach. The data analysis technique in this study is the analysis of regional tax revenue reports using the Klassen Typology method. The results of the study show that by using the Klassen Typology method, the types of taxes that are included in the Prima/Superior sector are Hotel, Restaurant, Billboard, Street Lighting, Non-Metallic Minerals and Rocks, and Land and Building Rights Acquisition Duty Tax. The types of taxes that are included in the Developing sector are Entertainment, Parking, and Groundwater Tax. The type of tax that is included in the Potential sector is the Rural and Urban Land and Building Tax. Then the type of tax that is included in the Underdeveloped sector is the Swallow's Nest Tax. In the future, the Regional Government of East Lombok Regency is expected to carry out a policy of intensification and extension of the existing regional tax potential to optimize the increase in the tax realization rate, so that the tax revenue figure is in accordance with the potential that should be generated and regional taxes can make a large contribution to the Regional Original Revenue.
Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
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.v3i01.1644

Abstract

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
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.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Murabahah Financing at BMT-UGT Nusantara Capem Kencong Based on PSAK 102 Cahyani, Winda Nur; Nastiti, Ari Sita; Yuliarti , Norita Citra
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.v3i01.1591

Abstract

Financing is funding to support planned investments, either done by yourself or by others. This study aims to determine the application of murabahah conformity at BMT UGT Nusantara Capem Kencong with PSAK 102. This type of research is a qualitative descriptive approach research. Qualitative research is research on research that is descriptive in nature and tends to use analysis. This research was conducted at BMT-UGT Nusantara Capem Kencong located at Jalan Krakatau, Pondok Waluh, Kencong, Jember Regency, East Java. The research period was carried out from July to September 2024. The results of this study are the murabahah financing process at BMT-UGT Nusantara Capem Kencong in its implementation, BMT-UGT Nusantara Capem Kencong as a seller that meets customer needs and increases profits according to the agreement between BMT-UGT Nusantara Capem Kencong and customers. BMT-UGT Nusantara Capem Kencong informs customers about the acquisition price of the goods. The accounting treatment of murabahah at BMT-UGT Nusantara Capem Kencong is not fully in accordance with PSAK 102, because BMT-UGT Nusantara Capem Kencong does not impose any fines, considering that customers still find it difficult to pay installments.
Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
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.v3i01.1594

Abstract

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.
The Effect of Inflation, Exchange Rates, and Interest Rates on Stock Returns in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period Nofitasari, Susi
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.v3i01.1643

Abstract

This study aims to analyze the effect of inflation, exchange rates, and interest rates on stock returns in the mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used in this research is secondary data, including financial reports, inflation rates, exchange rates, and interest rates obtained from official sources such as the Indonesia Stock Exchange and Bank Indonesia. The analysis method employed is multiple linear regression using SPSS software. The results indicate that, partially, inflation and exchange rates have a negative and significant effect on stock returns, while interest rates have a negative but not significant effect. Simultaneously, inflation, exchange rates, and interest rates significantly influence stock returns. The Adjusted R-Square value of 0.211 suggests that the independent variables in this study explain 21.1% of the variation in stock returns, with the remaining percentage influenced by other factors outside the research model. This study implies that investors should consider inflation, exchange rate fluctuations, and interest rate movements when making investment decisions. Furthermore, the findings serve as a reference for future research on the impact of macroeconomic factors on stock market performance.
Factors affecting auditor performance: Information technology, Auditor experience and Professional skepticism (Review Literature) Kusmanto, Diana; Nugrahanti, Trinandari Prasetya
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.v3i01.1509

Abstract

Auditor performance is influenced by various factors that can determine the effectiveness and efficiency of the audit process. The three main factors that are the focus in this study are auditor performance, especially in the context of information technology, auditor experience, and professional skepticism The application of sophisticated information technology enables auditors to access data more quickly and accurately, as well as improve their analytical skills, auditor experience contributes significantly to understanding and skills in identifying risks and making the right decisions in audits. High professional skepticism encourages auditors to question the information presented and consider the possibility of errors or fraud. This methodology uses a literature review approach using a database from Google Scholar and previous research to collect information and publications in the last two years. This study aims to explore the interaction of information technology, auditor experience and professional sectism on auditor performance, and the results of this research can provide in-depth insights on how to improve audit quality. This research is expected to be a reference for better auditing practices and professional development in the future.
Factors Influencing Audit Judgement: Literature Review Nugraha, Ervan Reri; Nugrahanti, Trinandari Prasetya
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.v3i01.1513

Abstract

Misjudgment by the Auditor will affect the accuracy of the final opinion on the fairness of the financial statements. Therefore, the assessment has a significant influence on the final decision, which directly or indirectly will also affect the decisions to be taken by stakeholders. This study aims to empirically find out about Audit Judgment. The approach used is a literature review by examining eight main studies by exploring the results of previous studies on what impacts can affect Audit Judgment. The theoretical contribution includes increasing knowledge for readers and researchers, providing references for further research. Practically, this study is expected to provide insight to readers, especially auditors and stakeholders, that the ability to provide audit judgment is important
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
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.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.

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